As a rule of thumb, yes. However, it is necessary to be aware of compliance with your visa requirements concerning the connection to the educational institution. In addition, you must deliver the respective annual form to the North American fiscal authority, the IRS, as mentioned in question 3 above. It is important to highlight that some revenue may eventually not be covered by exemption, thus requiring a more thorough analysis of the concrete case.

When working for an American employer, it is necessary to take the Substantial Presence Test mentioned in question 4 in order to determine your tax resident status in the country. However, if the person already has a Green Card, they automatically become a tax resident.

If you have not formalized your Definitive Exit from the country, by delivering the respective Statement to the Federal Revenue, you are required to file income tax returns in Brazil, even if you are also considered a tax resident in the United States.

However, there will be other consequences, such as the impossibility of adopting the SIMPLES Nacional regime through the companies in which you are a partner. Another example is the impossibility of continue to manage these companies, as well as not being able to use the Reduction Factor for the purposes of Capital Gains calculations.

The Statement of Definitive Exit may also restrict the financial investment portfolio in Brazil, almost limiting said portfolio to investing in some funds, CDBs and Private Pension Funds.

In other words: you must be cautious, you must know all the consequences and plan this step very well ahead of time.