Competitively priced Tax for expats in United States: Canadians, Americans and NRIs

Canadians working on US visas, US citizens resident in Canada, and Indian founders whose first foreign entity is a US one. Competitively priced Tax for expats in United States: Canadians, Americans and NRIs with a fixed fee agreed in writing before any work starts. Call the 24-hour helpline on +1 (416) 619-0068, or request a written quote today.

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24-hour helpline: +1 (416) 619-0068
  • 15+ years of cross-border experience
  • Offices in India, the USA, Canada and the UAE
  • Google rating 5.0 out of 5
United States in 60 words

The United States taxes its citizens and permanent residents on worldwide income wherever they live, which makes the filing obligation independent of residence. For expats the United States question is rarely whether tax is due here; it is whether the country you left still counts you as resident, which is where this page starts.

Who we act for here

Canadians working on US visas, US citizens resident in Canada, and Indian founders whose first foreign entity is a US one.

Regional filing pattern

Expect a calendar year, advance payments during it, and withholding on anything paid to a non-resident. The timing, more than the rate, is what needs planning.

The question that decides it

The United States taxes its citizens and permanent residents on worldwide income wherever they live, which makes the filing obligation independent of residence — and state rules apply their own residency and sourcing tests that a federal treaty does not bind.

Do you still file at home?

For a Canadian, the answer turns on residence: Canada taxes residents on worldwide income and non-residents only on Canadian-source income, and residence is decided on ties rather than on where the post is delivered. For a US citizen or green-card holder the answer is yes regardless — the United States taxes its citizens and permanent residents wherever they live. For an Indian resident, the day-count tests decide it, and the transitional status available to some returning residents can change the scope of what India taxes for a period.

The United States taxes its citizens and permanent residents on worldwide income wherever they live, which makes the filing obligation independent of residence — and state rules apply their own residency and sourcing tests that a federal treaty does not bind.

Two of the firm’s advisers at a desk in the Delhi office

United States tax for expats — priced before we start

United States tax for expats is priced on how many years have to be brought current and how many accounts and entities sit behind them, because the filing obligation follows citizenship rather than where you live. One current year with a salary and a bank account is not the file that carries several unfiled years behind it. Fixed fee, agreed in writing first.

Individual tax filing

From $349

fixed, quoted before work starts

Individual returns where salary, investments or property sit outside the country of residence, prepared so relief is claimed once and in the right place.
See the fee schedule

Foreign asset & information reporting

From $349

fixed, quoted before work starts

Disclosure of assets and interests held abroad, built once from a single asset list and filed on every side that asks for it.
See the fee schedule

Non-resident & departure filings

From $349

fixed, quoted before work starts

Arrival and departure years priced as one engagement, with the part-year residence position and the assets deemed disposed of on exit.
See the fee schedule

Catch-up & voluntary disclosure

From $349

fixed, quoted before work starts

For a filing history that stopped — the penalty position assessed first, then the years filed in the order that protects it.
See the fee schedule

Corporate cross-border filing

From $999

fixed, quoted before work starts

Corporate compliance for a group that trades or holds assets in more than one country, prepared on both sides together.
See the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

Registrations, withholding and the employer obligations that follow staff working across a border, set up once and correctly.
See the fee schedule

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

Documentation for transactions between related companies: the method, the comparables and the file an authority asks to see.
See the fee schedule

Estate & trust filing

From $799

fixed, quoted before work starts

Trust and estate filings that reach across a border, including the reporting a foreign beneficiary or a foreign asset creates.
See the fee schedule

All published fees on one page — each engagement priced as one number on one list, with nothing left as a range.

Residency and the tie-breaker

Two residences for one period is not a split; it is a question for the treaty. The tests run in sequence, and building the file around the deciding one is the difference between a determination and a dispute.

One check comes before every treaty position: is there a treaty in force for this year, and does the article still read the way it did? Protocols and the multilateral instrument have rewritten parts of the network, so we verify rather than assume.

Income by type: who taxes what

How each income type is treated in this corridor
Income typeGeneral treatment
Social security and state pensionsTreated differently from private pensions in most treaties, and sometimes reserved entirely to one state.
Employment incomeGenerally taxable where the work is physically performed, with a treaty exemption for short assignments where the presence, employer and cost tests are all met.
Gain on selling your former home at homeThe relief that exempted it while you lived there is usually time-limited once you leave, and the clock is not always the one people expect.
Interest on local depositsGenerally taxed where it arises by withholding, with the home country taxing the same interest and allowing credit for what was withheld.
Directors' feesFrequently covered by their own treaty article and taxed where the company is resident, which can differ from where the meetings were held.
Self-employment and professional feesTaxable where the business is carried on; a treaty limits the source country to profits attributable to a permanent establishment.
Scholarships, grants and trainee paymentsOften exempted for a limited period from arrival under the students-and-trainees article, claimed by filing rather than automatically.

The local nuance

The United States taxes its citizens and permanent residents on worldwide income wherever they live, which makes the filing obligation independent of residence — and state rules apply their own residency and sourcing tests that a federal treaty does not bind. This is the item we check first on a United States file, because getting it wrong invalidates the arithmetic that follows.

If your position runs mostly in one direction, the Canada ↔ United States cross-border tax page carries both filing calendars side by side, the treaty article by article, and the withholding table.

We also publish regional pages for United States — states, provinces and major centres — at our United States regional index, which is the better starting point if your question is about a specific state or province rather than the country as a whole.

What this looks like with numbers

The arithmetic is more persuasive than the description, so:

Credit relief on one stream of income

Take C$167,000 of income taxed in both countries. Assume the other country charged 21% on it and the home country would charge 41% on the same amount.

Credit relief on one stream of income
ItemAmount
Income taxed in both countriesC$167,000
Tax paid abroad (assumed 21%)C$35,070
Home tax on the same income (assumed 41%)C$68,470
Credit available (lesser of the two)C$35,070
Home tax still payableC$33,400

The credit absorbs C$35,070 and leaves C$33,400 payable at home, because the home rate on this income is the higher of the two. The balance is real cash and it is due on the home timetable, which is why instalments get raised in the first meeting. We run this on your actual numbers before advising anything, because the conclusion can invert with a modest change in inputs.

The figures here are an illustration, not an engagement: amounts are picked so the mechanism is easy to follow, and every rate or threshold is an assumption of the example. Before anything is filed for you, each one is confirmed with the issuing authority for your own tax year.

Three mistakes we see most

  1. Filing the two returns in the wrong order, so the credit is computed before the foreign liability it is meant to relieve is known.
  2. Paying tax twice and calling it double taxation, when the real problem was a credit claimed in the wrong country or in the wrong category.
  3. Reporting the foreign account and not the foreign asset, or the reverse, on the assumption that one satisfies the other.
  • Nothing is filed until you have read it.
  • A 24-hour helpline, +1 (416) 619-0068, before you commit to anything.
  • Documents move through one secure portal, and you can meet us in person at any of our offices.

One call now is worth more than a filing season of guessing.

Checked and signed off for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. Written as general guidance, not as a recommendation for your situation. Talk it through with us before acting on it.

Expats in United States — what this page covers

This is the page to read on expats in United States. It takes tax for expats in United States: Canadians, Americans and NRIs in order — the test that decides who is affected, the returns and forms that follow from it, and a fee quoted in writing before anything starts.

People also search for: state tax for expats · exit tax · exit tax for green card holders · exit tax green card · reporting foreign accounts.

Canadians working on US visas, US citizens resident in Canada, and Indian founders whose first foreign entity is a US one.

The four phases of the work

  1. Share your documents

    A secure upload link arrives after the first call — send files in any state.

  2. A written fixed fee

    The quote is fixed from what you send; it does not move once accepted.

  3. Preparation, both sides at once

    The returns are drafted together, reconciled line against line.

  4. Approve, then file

    Nothing is filed until you have seen it and approved it.

The difference a dedicated cross-border team makes

Factor Legal Quotient Hourly billing model
Pricing A fixed fee, agreed in writing before work starts Hourly, billed as incurred
Experience 15+ years of cross-border work, 18,000+ clients Varies by file
Both sides of the border Prepared together by one team, so relief is claimed exactly once One country at a time, reconciled later
Who reviews it A named practitioner, published on the page Whoever the queue reaches
Where the work happens Our offices in India, the USA, Canada and the UAE Whichever single office you can travel to

Key terms behind this page, defined

Implicit support
The benefit a group member gets from mere association with the group. It is not chargeable, which is why a guarantee fee is priced on the incremental benefit only.
Exempt surplus
A pool of a foreign affiliate's active business earnings from a treaty or agreement country, dividends from which can generally reach Canada without further Canadian tax.
FATCA
The US regime requiring reporting of foreign financial assets by taxpayers and of US accounts by foreign institutions, backed by withholding.
Customs valuation
The rules determining the value on which duty is assessed, related to but distinct from transfer-pricing rules on the same price.

United States tax for expats — what the published fees look like

A second variable on a United States file is the number of states in scope. State rules apply their own residency and sourcing tests that the federal treaty does not bind, so a move across a state line during the year, or income sourced in more than one, adds a return and changes the quote.

Foreign asset & information reporting

$349fixed, before work starts

Covers: Accounts, property and company interests held outside the country of residence, reported on the schedules that carry penalties whether or not tax is owed.

See this fee page

Non-resident & departure filings

$349fixed, before work starts

Covers: Arrival and departure years priced as one engagement, with the part-year residence position and the assets deemed disposed of on exit.

See this fee page

The difference a dedicated cross-border team makes

Every figure on a page is traceable

Where a rate or a threshold appears in our writing it names the tax year it belongs to. Where it could not be confirmed, the page describes the mechanism and quotes no number.

The fee is fixed before we start

Quoted from your documents and agreed in writing. The number you accept is the number you pay.

One team, not two firms billing separately

You are not the go-between for two sets of advisers with two sets of assumptions. One engagement covers each country the file touches.

Filed with the authority, not just prepared

The engagement runs to submission and to the correspondence that follows it, including the queries that arrive months later.

The team reviewing a file together at a desk

From first call to filed return

Step 1

Initial call

A short call to work out what actually applies to you and what does not

Step 2

Scope and fee

A written quote against a defined scope, with nothing billed by the hour

Step 3

Preparation and review

We prepare, a named reviewer checks it, and you see it before it goes

Step 4

Filing and payment

You approve, we file, and only then do you pay

The team at work in the open-plan office

From first document to filed return

  • Step 1: Send the documents as they are – No tidying required — forward what you have and we tell you what is missing.
  • Step 2: Get a fixed quote in writing – Priced from your actual documents before any work begins, not estimated after.
  • Step 3: Both countries prepared together – One team builds the filings against each other so the relief lands exactly once.
  • Step 4: Review, then file – You approve the finished work before we file it.

Quoted up front, in writing.

Contact Us 24-hour helpline +1 (416) 619-0068

Where to go next

Every link below is a full page of its own — the same depth as this one, for its own subject.

The work we do for clients like this

Form 1040-ES — estimated tax from abroad Everything on form 1040-es estimated tax abroad, at the same depth as this page.
Form NR7-R — refund of Part XIII tax Nr7-r refund of part xiii tax — the guide, the FAQ and the fixed fee.
NRI with rental income in India The full guide to NRI rental income in India tax, with the fee fixed before any work starts.
Foreign beneficiary of a Canadian trust Its own page: foreign beneficiary of a Canadian trust — mechanism, deadlines and published fees.
Crypto for corporations Everything on crypto for corporations, at the same depth as this page.
Foreign-owned Canadian company — filings Foreign-owned Canadian company filings — the guide, the FAQ and the fixed fee.
Form T2091 — principal residence exemption: capital gains, foreign The full guide to principal residence exemption capital gains foreign property, with the fee fixed before any work starts.
Form T3 — trust return with foreign income Its own page: t3 trust return foreign — mechanism, deadlines and published fees.
Annual compliance calendar design Everything on annual compliance calendar design, at the same depth as this page.

Who we bring this work to

Tax for missionaries & clergy Everything on missionaries & clergy tax, at the same depth as this page.
Tax for models Models tax — the guide, the FAQ and the fixed fee.
Tax for pharmacists The full guide to pharmacists tax, with the fee fixed before any work starts.
Tax for cabin crew Its own page: cabin crew tax — mechanism, deadlines and published fees.
IT contractors — relief you're probably missing Everything on it contractors relief you're probably missing, at the same depth as this page.
AI & deep-tech startups cross-border tax Ai & deep-tech startups cross border tax — the guide, the FAQ and the fixed fee.
Tax for professors & lecturers The full guide to professors & lecturers tax, with the fee fixed before any work starts.
Tax for oil & gas rotational workers Its own page: oil & gas rotational workers tax — mechanism, deadlines and published fees.
Importers & exporters cross-border tax Everything on importers & exporters cross border tax, at the same depth as this page.

Countries and corridors this work reaches

Working remotely from India Everything on working remotely from India, at the same depth as this page.
Buying or selling property in New Zealand Buying or selling property in New Zealand — the guide, the FAQ and the fixed fee.
Canada–Australia tax corridor The full guide to Canada Australia tax, with the fee fixed before any work starts.
US–Spain tax corridor Its own page: US Spain tax — mechanism, deadlines and published fees.
India–Australia tax corridor Everything on India Australia tax, at the same depth as this page.
Working remotely from Saudi Arabia Working remotely from Saudi Arabia — the guide, the FAQ and the fixed fee.
US–Portugal tax corridor The full guide to US Portugal tax, with the fee fixed before any work starts.
US–Germany tax corridor Its own page: US Germany tax — mechanism, deadlines and published fees.
US–India tax corridor Everything on US India tax, at the same depth as this page.

The people on your file

Five named practitioners, each with the part of a cross-border file they carry. Every page on this site says who reviewed it, and the reviewer is one of these people rather than an unnamed team.

Udit Gupta

Udit Gupta

Cross-Border Tax Expert

CA (ICAI), In-Depth Tax Trained

Reviews and signs off the practice's cross-border positions, and carries final responsibility for the treaty analysis on every file that leaves the office.

Abhinav Gupta

Abhinav Gupta

Canada Tax / International Tax

Canada Tax, International Tax, Cross-Border Tax, Transfer Pricing

Canadian returns with foreign income, non-resident filings, and the transfer-pricing documentation that runs alongside intercompany work.

Raghav Gupta

Raghav Gupta

International Tax

International Tax, Transfer Pricing Specialist

Benchmarking, method selection and the local-file and master-file sets that support a group's pricing policy under examination.

Anmol Mittal

Anmol Mittal

Canada and US tax

CPA Canada, CPA USA, CA (ICAI)

Files that have to be right on both sides of the border at once — dual filings, streamlined catch-ups, and the foreign tax credit reconciliation between them.

Vinayak Indolia

Vinayak Indolia

CFO advisory

CPA, CA. Fractional CFO and Senior Advisory Specialist

Groups that need the tax position and the finance function to agree: structure reviews, intercompany policy, and the reporting a board can act on.

Meet the whole team

Files that look like this one

Case study 1

Deduction at Source on Deposit Interest, Recovered

Where the treaty rate is lower than what was deducted, the difference comes back through a return rather than at source. The file establishes entitlement and files for the years still open.

Read how this one runs
Case study 2

An Adjustment in One Country and No Relief in the Other

A pricing adjustment taxes the same profit twice unless the other country makes a corresponding one. The mutual agreement route is what produces that relief, and it is opened on a timetable set by the treaty rather than by either revenue authority.

Read how this one runs
Case study 3

One Salary, Two Countries Claiming It

A US citizen resident in Canada, taxed in full on both sides because each return was prepared without the other in view. Deciding which country has the first right to the income, then claiming relief on the second return in the right order, is what stops the same dollar being taxed twice.

Read how this one runs
Case study 4

Tax Deducted When Buying From an NRI

Withholding on a sale by a non-resident is applied to the sale value rather than to the gain, so it routinely exceeds the tax due. A lower-deduction certificate obtained before completion avoids locking the difference up.

Read how this one runs
Case study 5

One Employee in a State Nobody Had Registered In

A single person working from home can create payroll registration, withholding and sometimes an income tax filing for the company in that state. The review measures activity against each state's own threshold.

Read how this one runs
Case study 6

Three Countries in One File and Two Treaties That Disagree

Income sourced in one country, paid to a resident of a second, held through an entity in a third: three bilateral treaties, no three-way rule. The analysis works out which pair governs each flow, and whether the middle entity is entitled to anything at all.

Read how this one runs
Case study 7

A Canadian Employer With Staff in the United States

Employing someone in the US creates federal and state obligations that begin with registration, not with the first return. Which states are engaged is decided by where the work happens rather than where the company is.

Read how this one runs
Case study 8

A Canadian Working in the US on a Work Visa

Immigration status and tax residence are different tests, and a visa says nothing about which country taxes the salary. The file fixes residence, applies the employment article, and sequences the two returns so the credit lands where it is usable.

Read how this one runs

All case studies — every published engagement in one place.

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

Strategy and compliance for income, assets and families spread across borders.

One coordinating team: filings on every side of the border are sequenced so treaty relief and foreign tax credits are claimed once — and in the right country.

U.S. & Cross-Border Tax Returns

Dual filers: U.S. citizens in Canada and Canadians with U.S. income run two parallel systems — we prepare both, in the right order, every year.

Expat & Emigration Tax

The move year is its own project: the elections and valuations filed that year decide the next decade of both countries’ returns.

Non-Resident Canadian Tax

Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.

Transfer Pricing & BEPS

Documentation prepared with the return is the cheapest insurance in international tax; reconstructing it during an audit is the most expensive.

Cross-Border Estates & Trusts

Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.

Cross-Border Corporate Tax

Expansion raises the same four questions every time — entity, PE, repatriation, payroll. We answer them before the tax authorities do.

India Tax for NRIs & Returning Residents

The deduction is taken on the sale price, not the gain — which is why an NRI property sale strands cash unless the certificate is applied for before closing.

Canadian Tax with a Foreign Element

Residency is decided on facts, not on a form — and the year you arrive or leave is the one where the largest amounts turn on the smallest details.

UAE Tax for Expats & Their Home Country

A zero-tax country is only half the answer — the question that decides the bill is whether the country you came from still treats you as resident.

Industries & Client Types We Serve Worldwide

Global E-commerce & Marketplaces
Technology & SaaS
Professional Services Firms
Cross-Border Real Estate
Importers, Exporters & Manufacturers
Athletes, Artists & Entertainers
Remote Workers & Digital Nomads
Investment Funds & Holding Companies

Global E-commerce & Marketplaces

  • Foreign VAT / GST / sales tax registrations
  • Marketplace withholding reviews
  • Inventory nexus & PE analysis
  • Multi-currency books reconciled
Explore E-commerce & Marketplaces

Technology & SaaS

  • Cross-border revenue sourcing & withholding
  • IP structuring with real substance
  • Equity for cross-border teams
  • U.S. expansion: entity & PE setup
Explore Technology & SaaS

Cross-Border Real Estate

Foreign property income and sales are taxed in both countries by default; Section 216, FIRPTA and treaty credits are the standing toolkit.

Property is taxed where it sits, which is the one rule no treaty overrides. What the treaty does decide is the credit, the rate on the rent and what happens on the sale — and the clearance certificate on a disposition is applied for before closing, not after the buyer has already held the money back.

  • Section 216 rental returns
  • FIRPTA withholding recovery
  • Section 116 clearance
  • Treaty credit optimization
Explore Real Estate

Importers, Exporters & Manufacturers

  • Transfer pricing documentation (s.247)
  • Customs value vs transfer price
  • Foreign affiliate reporting (T1134)
  • Country-by-country reporting
Explore Trade & Manufacturing

Athletes, Artists & Entertainers

  • Reg 105 & U.S. CWA agreements
  • Multi-state & country calendars
  • Touring income allocation
  • Royalty & image-rights withholding
Explore Athletes & Entertainers

Remote Workers & Digital Nomads

  • Residency analysis before moving
  • Employer payroll exposure
  • Totalization & social security
  • Foreign tax credits
Explore Remote Workers

Investment Funds & Holding Companies

  • Treaty access & PPT reviews
  • FAPI & surplus computations
  • Withholding-efficient routing
  • Governance & substance
Explore Funds & Holdcos

United States — questions we are asked

Do I have to file at home while living in United States?

It depends on residence, not on address — except for US citizens and green-card holders, for whom the answer is yes regardless of where they live. We settle the residence question first, because every other answer follows from it.

Is there a treaty between my country and United States?

Treaty networks change with each protocol and each multilateral-instrument position, so we confirm the treaty in force for your specific year with the issuing authority rather than relying on a published summary. Where there is none, unilateral relief and domestic law do the work instead.

I own property in United States. Where is the rent taxed?

In United States, because that is where the property sits. The complication is the base: gross-rent withholding takes no account of mortgage interest, tax or repairs, so a leveraged property can face tax on turnover. An election onto net profit, where it exists, is what fixes that — and it has its own timing.

Can I claim the child tax credit if I live abroad?

Partly, and the split matters. The non-refundable part can reduce US tax if the child meets the identification requirement in time. The refundable part is calculated on earned income, so excluding your salary with the foreign earned income exclusion removes the very figure it is built on — which is one of the clearest cases where the exclusion costs more than the credit route. Modelling both is the only way to know. See exclusion against credit.

Where do I report foreign tax paid on Form 1040?

Not directly. Foreign tax withheld shows up first on the payer statement — a 1099-DIV, 1099-INT or K-1 — and from there goes onto Form 1116, which computes the allowable credit by category. The credit then lands on Schedule 3 and flows to the 1040. Under the small-amount election it can go straight to Schedule 3 without the form, which is quicker and forfeits the carryover. See Form 1116.

Is there an exit tax when a green card holder leaves the United States?

Only for long-term residents — those who held the green card for long enough to be inside the expatriation regime — and then only if one of the covered expatriate tests is met. The step people skip is the formal one: the status has to be properly ended for tax purposes, and until it is, worldwide filing continues no matter where you live. Abandoning the card and forgetting the tax filing is the common, expensive sequence. See giving up a green card.

A named reviewer on every filing

Your United States filing, quoted before we start

We scope it on a call, quote it in writing, and you see the result before anything is filed.

  • A named reviewer signs off every filing
  • Offices in India, the USA, Canada and the UAE
  • Re-quoted, never silently invoiced

Our practitioners are alumni of leading accounting and tax institutions

Where our partners studied — CPA Canada (In-Depth Tax Program), AICPA, the Institute of Chartered Accountants of India and the Malaysian Institute of Accountants.

Request a Quote +1 (416) 619-0068