[Victor Santos]

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I live in the US and I left Brazil in January 2014 and filed my exit tax return in 2015, but I didn't file the exit tax return because I didn't know the process. In 2020, with stocks at an all-time low due to the onset of Covid, I sent money to Brazil and invested it all in stocks. I want to get rid of everything now because I no longer see any point in keeping them.

Do I have to declare income tax or not?

I haven't sold any shares, but there are dividends and interest on own capital that I didn't declare in 2021 (ref. 2020) and I have until May 31 to declare 2022 (ref. 2021).

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