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Good afternoon, Dr. Vinícius!
Congratulations on your enlightening articles!!! I have a question.
I left Brazil in 2010 to study in the United States on a scholarship, but I never went back. I got married, started a family in the US, started working here in 2016 and have been back to Brazil a few times, most recently in 2019. I've never worked in Brazil, but I have investments, a checking account, savings, fixed income and a VGBL that my father had made for me (no more contributions) and no obligation to file a declaration in Brazil for this income.
I've never declared income tax in Brazil and I didn't know that I had to declare my definitive departure from Brazil.
I would like to regularize my situation as a non-resident. I've seen on the blog that some of your answers indicate that I should do the 5-year retroactive DSDP, but in my case, I have paying sources (banking institutions) that I haven't informed of my departure.
In view of this, do you think it would be better for me to file the notice of withdrawal in 2022, inform the sources paid in 2022 and submit the DSDP in 2023, in order to regularize my CPF with the IRS?
Vinicius Tersi is a lawyer, specializing in International Tax Law.