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    Hello,
    I've been living in the US since 2012 and since then I've always declared my personal income tax as exempt to avoid problems with the IRS, but I understand this is wrong?
    I have fixed-income investments of a lower value in Brazil. I don't have a bank account and I don't have any property in my name.
    I want to avoid problems with the IRS and would like to know how I should proceed this year?
    1. Do I have to make an exit declaration, in this case for 1/1/2021?
    2. Should I not file a tax return this year because after 12 months I will be treated as a non-resident?
    3. Do I have to file an exit tax return and also rectify the last 5 years of my income tax returns, stating my tax situation here in the US?
    If none of the 3 options above are correct, could you help me with this?
    I hope you can help me!
    Thank you,
    Keilla

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Hi, I'm Vinicius Tersi, a specialist in international tax law.

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