OEIO or the Brazilian authority takes the following steps to issue a certificate of coverage:
1. The employee, employer (in the case of employment), or the worker (in the case of self-employment) writes to the appropriate authority requesting a certificate.
Note: For requests for U.S. certificates of coverage, the employer’s representative (attorney, accounting firm, employer services firm, etc.) or worker's representative may request the certificate on the employer's or worker's behalf. If an employee requests the certificate, OEIO will need to contact the employer to confirm the accuracy of the information provided.
2. The United States or Brazil issues the certificate, if appropriate.
3. The issuing agency sends the original and one copy to the requester.
4. The employer or worker presents the certificate to the tax authorities in the other country upon request.
5. If the worker is a self-employed U.S. citizen or national who is subject only to Brazilian laws under the agreement, the self-employed worker must attach a photocopy of the Brazilian certificate of coverage to the Schedule SE filed with the U.S. income tax return each year.