Worldwide Tax and Residency

Does a Brazillian indefinite permenant residence need to pay tax on income earned in the United States to Brazil while living in the United States more than 6 months for the tax year? Does the out of country return 2 year rule still apply for indefinite residence.

Taxes are case by case. I do not pay any BR income tax on my income in the US. Others here do.
If you are asking about retaining your CRNM if out of BR for over 2 years, yes you may lose your rights. I asked this question specifically at the PF a few years ago.

As Tex says, it's case by case.  You get professional advice that you think you can trust, and go with it.

If you're lving part-time in Brazil and have a Brazilian bank account,  it's probably worth your while to discuss your situation with a Brazilian accountant.   If you spend most of your time abroad, only visit occasionally,  and don't have a Brazilian bank account,  I wouldn't sweat it.

The banks are required to report all bank accounts annually to the Receita Federal,  so the account holders at least may land on their radar.

Thank you once again but I understand the 2 year rule and have been residing here. I have a law enforcement pension only federaly taxed and have been advised no need to claim. Im thinking of returning and having an additional income but legally residing more than 6 months in the US I believe that would exclude me from taxes here. I have permanent residency but no banks here or income here.

Sharky114 wrote:

Thank you once again but I understand the 2 year rule and have been residing here. I have a law enforcement pension only federaly taxed and have been advised no need to claim. Im thinking of returning and having an additional income but legally residing more than 6 months in the US I believe that would exclude me from taxes here. I have permanent residency but no banks here or income here.


I'm not sure where "here" is in the text above, but if you're going to be living for any appreciable time in Brazil, these are questions to discuss with a Brazilian accountant.