Competitively priced Working remotely from United States

Google Rating 5.0Clutch Rating 5.0

Canadians working on US visas, US citizens resident in Canada, and Indian founders whose first foreign entity is a US one. Competitively priced Working remotely from United States 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.

+1 (416) 619-0068 See fixed fees
  • 15+Years of cross-border experience
  • 18,000+Clients served
  • 5.0Google rating
  • 4Global offices — India, USA, Canada & UAE
Google Rating 5.0Clutch Rating 5.0

Secure a fixed quote

First we read your documents, then you get the price in writing, and only then does the work begin.

24-hour helpline: +1 (416) 619-0068
  • Google rating 5.0 out of 5
  • 18,000+ clients served
  • 15+ years of cross-border experience
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. Expats in United States do not share a single tax position. This page separates them by residence first, because every other answer follows from that one.

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

Systems in the Americas generally run a calendar year with monthly or quarterly advance payments, and withholding on payments to non-residents is the norm.

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.

Working remotely from United States

This page takes the United States corridor and narrows it to one situation. The general position is on the United States country guide; what follows is what changes for this specific case.

The employer side is usually the larger exposure. Payroll follows the place of work, social security follows a separate agreement, and an employee performing core functions can create a permanent establishment for a company that has never registered locally.

The team reviewing a file together at a desk

Fixed fees for working remotely from United States, agreed up front

Working remotely from United States is priced on how many places the work is performed from and how the days divide between them, because a state can claim the income on its own sourcing test whatever the federal treaty says. One state and one employer is a narrow file; a second state, or a foreign employer with no payroll registration, is wider.

Individual tax filing

From $349

fixed, quoted before work starts

Returns for people whose tax position did not stay in one country, including the years residence itself is in question.
See the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

Payroll set up for a workforce split across countries, including the relief that stops the same salary being withheld on twice.
See the fee schedule

Non-resident & departure filings

From $349

fixed, quoted before work starts

Non-resident filings and the two part-year returns a move produces, sequenced so neither country taxes the same income twice.
See the fee schedule

Foreign asset & information reporting

From $349

fixed, quoted before work starts

Foreign holdings mapped once — accounts, real property, shareholdings — then reported to each authority in the form it requires.
See the fee schedule

Catch-up & voluntary disclosure

From $349

fixed, quoted before work starts

Bringing an unfiled history current: which years are still open, which programme applies, and what the exposure is before you commit.
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

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

Benchmarking and documentation for related-party dealings, prepared to the standard the reviewing authority applies.
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.

Do you still file at home?

Whether you still file at home is the first question and it has three different answers here. Canada: only if you remained resident, which is a ties test. The United States: yes, because the obligation follows the passport into United States. India: it depends on the day counts, and on whether the transitional status applies to you this year.

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.

Residency and the tie-breaker

Overlapping residence is resolved by an ordered treaty test rather than by whoever assesses first. Identifying which test will decide the case, early, is most of the work.

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

Income typeGeneral treatment
Social security and state pensionsTreated differently from private pensions in most treaties, and sometimes reserved entirely to one state.
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.
Directors' feesFrequently covered by their own treaty article and taxed where the company is resident, which can differ from where the meetings were held.
Rental income from property thereAlmost always taxable where the property is situated, often by withholding on gross rent unless a net-basis election is made.
Insurance and annuity payoutsOften outside both the pension article and the other-income article, which is precisely why the treatment has to be checked rather than assumed.
Royalties on software or know-howDepends on how the payment is characterised; treaty definitions of royalty differ, and some exclude particular categories entirely.

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. That is the part a general expatriate guide will not tell you, and it is usually the part that decides the number at the bottom of the return.

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.

The arithmetic, worked through

The arithmetic is more persuasive than the description, so:

Credit relief on one stream of income

Take C$170,000 of income taxed in both countries. Assume the other country charged 28% on it and the home country would charge 31% on the same amount.

ItemAmount
Income taxed in both countriesC$170,000
Tax paid abroad (assumed 28%)C$47,600
Home tax on the same income (assumed 31%)C$52,700
Credit available (lesser of the two)C$47,600
Home tax still payableC$5,100

The credit absorbs C$47,600 and leaves C$5,100 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. The interesting question is where your own figures fall relative to that, which is a computation rather than an opinion.

Example figures throughout, selected to make the rule visible, with rates and thresholds assumed for the demonstration. Your actual filing uses figures confirmed with the issuing authority for your tax year.

The recurring errors

  1. Letting the payer apply the default withholding rate because the residency documentation was not in place before the payment. Recovering it afterwards costs several times what documenting it would have.
  2. Leaving a company or account abroad dormant and unreported on the basis that it does nothing, when the reporting obligation attaches to ownership rather than to activity.
  3. Filing the two returns in the wrong order, so the credit is computed before the foreign liability it is meant to relieve is known.
  • Consultations scheduled to your working day rather than ours.
  • Fixed fees agreed before any work starts, so the number in the quote is the number on the invoice.
  • Every statutory figure in your file is verified for your own year at source.

Describe the situation in your own words; translating it into forms is our job.

Checked and signed off for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. Published as general information. For a position on your own file, call the 24-hour helpline.

Where do expats pay state taxes comes into this file

This is the page to read on do expats pay state taxes. It takes working remotely from United States 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: expats in united states · state tax for expats · exit tax · exit tax for green card holders · exit tax green card.

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. Hand over the paperwork in any state

    Sorting it is our job. Send what exists and we identify what is missing from it.

  2. Priced before a single form is opened

    The fee comes from the documents, agreed in writing, and stays where it was agreed.

  3. One position across every return

    The same facts, filed consistently on each side, so nothing contradicts anything else.

  4. Filed after you have read it

    The completed work reaches you before it reaches an authority.

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

Stock option benefit
The employment benefit arising on an option, sourced across the period between grant and vest so two countries can tax slices of one gain.
Arrival valuation
Documentation of what property was worth on the day residence began, which sets the cost base and cannot be recreated years later.
Unilateral relief
Relief for foreign tax given by domestic law where no treaty applies. It is usually narrower than treaty relief and is the fallback in a non-treaty corridor.
Joint partner trust
A trust deferring the deemed disposition until the death of the surviving spouse, with the same cross-border caution as an alter ego trust.

The published fees closest to working remotely from United States

A remote arrangement also decides whose payroll rules apply. Where the employer is outside the United States, registration and withholding have to be established before the return is prepared; where the worker crosses a state line mid-year, the split has to be evidenced. Both are scoped from your own documents and quoted in writing.

Payroll & mobility setup

$999fixed, before work starts

Covers: The employer side of mobility — where to register, what to withhold, and what to report once someone works across a border.

See this fee page

Individual tax filing

$349fixed, before work starts

Covers: 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 this fee page

Non-resident & departure filings

$349fixed, before work starts

Covers: Non-resident filings and the two part-year returns a move produces, sequenced so neither country taxes the same income twice.

See this fee page

What working with us on working remotely from United States looks like

Late and missed years are ordinary work

An unfiled history is not a reason to wait longer. We assess what is still open and what relief the delay attracts before the first return goes in.

4 global offices

Meet us in person in India, the USA, Canada and the UAE, or send everything through the secure portal — the same process either way.

The quote comes from your documents

Nothing is priced from a phone call. We read what you have first, then the fee is set — so the scope and the number are agreed on the same evidence.

Cross-border is the whole practice

International and cross-border tax is all we do — not a sideline next to domestic work. The edge cases on this page are our ordinary Tuesday.

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

Working remotely from United States — the four phases

Step 1

Establishing the facts

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

Step 2

Agreeing the fee

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

Step 3

Drafting and review

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

Step 4

Filing and follow-up

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

Two of the firm’s advisers and the team in the open-plan office

How the work runs — quote first, then the work

  • Step 1: Tell us the dates and we will tell you the position – Arrival, departure, the years in between — the residence question turns on those before anything else.
  • Step 2: Fixed fee, defined scope, in writing – Both agreed before work starts, so the engagement cannot grow into a larger bill.
  • Step 3: Prepared together, not passed between firms – You are not the go-between for two sets of advisers working from two sets of assumptions.
  • Step 4: Reviewed, approved, filed – A named practitioner checks it, you approve it, and then it goes.

Quoted up front, in writing.

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

The rest of this practice

Browse sideways: the pages below answer the neighbouring questions.

Services these clients use most

Tax on permanent residency Its own page: tax on permanent residency — mechanism, deadlines and published fees.
OIDAR services in India Everything on OIDAR services in India, at the same depth as this page.
Form 7004 — business extension Form 7004 business extension — the guide, the FAQ and the fixed fee.
Retiring abroad from Canada The full guide to retiring abroad from Canada tax, with the fee fixed before any work starts.
Dividend repatriation from India Its own page: dividend repatriation from India — mechanism, deadlines and published fees.
Form ITR-4 (Sugam) — presumptive income (India) Everything on ITR-4 (sugam) India, at the same depth as this page.
ESOP taxation for Indian employees of foreign parents ESOP taxation for Indian employees of foreign parents — the guide, the FAQ and the fixed fee.
Tax residency certificate (TRC) — inbound (India) The full guide to tax residency certificate (trc) India, with the fee fixed before any work starts.
ODI forms — outbound investment (India) Its own page: odi forms India — mechanism, deadlines and published fees.

Who we bring this work to

Manufacturers cross-border tax Its own page: manufacturers cross border tax — mechanism, deadlines and published fees.
Influencers & content creators — relief you're probably missing Everything on influencers & content creators relief you're probably missing, at the same depth as this page.
Professors & lecturers — relief you're probably missing Professors & lecturers relief you're probably missing — the guide, the FAQ and the fixed fee.
Franchise owners — your filing calendar The full guide to franchise owners your filing calendar, with the fee fixed before any work starts.
Cross-border truck drivers — your filing calendar Its own page: cross-border truck drivers your filing calendar — mechanism, deadlines and published fees.
IT contractors — what you owe in each country Everything on it contractors what you owe in each country, at the same depth as this page.
Tax for seafarers & mariners Seafarers & mariners tax — the guide, the FAQ and the fixed fee.
IT contractors — your filing calendar The full guide to it contractors your filing calendar, with the fee fixed before any work starts.
Investors & property owners cross-border tax Its own page: investors & property owners cross border tax — mechanism, deadlines and published fees.

Countries and corridors this work reaches

US–UAE tax corridor Its own page: US UAE tax — mechanism, deadlines and published fees.
Canada–Australia tax corridor Everything on Canada Australia tax, at the same depth as this page.
Canada–India tax corridor Canada India tax — the guide, the FAQ and the fixed fee.
Retiring in Japan — pensions & withholding The full guide to retiring in Japan, with the fee fixed before any work starts.
Moving back from Netherlands — re-establishing residency Its own page: moving back from Netherlands — mechanism, deadlines and published fees.
Retiring in Mexico — pensions & withholding Everything on retiring in Mexico, at the same depth as this page.
Moving back from Ireland — re-establishing residency Moving back from Ireland — the guide, the FAQ and the fixed fee.
Working remotely from Australia The full guide to working remotely from Australia, with the fee fixed before any work starts.
Moving back from Australia — re-establishing residency Its own page: moving back from Australia — mechanism, deadlines and published fees.

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

Cross-border situations we are engaged for

Case study 1

A Secondment Whose Paperwork Decided the Tax

Who employs, who directs and who bears the cost are the facts a treaty article turns on, and an assignment letter is where they are recorded. Drafting it with the tax position in view prevents an argument later.

Read how this one runs
Case study 2

Paying a Dividend Up to a Foreign Parent

The withholding rate depends on the treaty, on the size of the holding, and on whether the parent is the beneficial owner rather than a conduit. Establishing all three before the payment is what secures the lower rate at source.

Read how this one runs
Case study 3

A Retirement Plan That Grows Tax-Deferred in Only One Country

Cross-border retirement accounts are recognised by treaty, but the deferral usually has to be elected rather than assumed. The engagement checks whether the election was made, makes it where it was missed, and reports the account on whichever side requires it.

Read how this one runs
Case study 4

A Residency Determination Review After Leaving the Country

Residence is decided on ties, not on a form, and the review asks for evidence of every one of them. The file assembles the ties that were severed and the ones that remained, and answers the questionnaire against the treaty rather than around it.

Read how this one runs
Case study 5

US Estate Tax on Assets a Canadian Did Not Know Were Exposed

US shares and US real estate sit inside the US estate tax net regardless of where the owner lives. The treaty provides relief that is proportionate rather than automatic, and the calculation depends on the worldwide estate.

Read how this one runs
Case study 6

Withheld at the Statutory Rate When a Treaty Rate Applied

Where withholding has already gone out at the full domestic rate, the treaty rate is recovered rather than applied. The file establishes entitlement for each payment, then puts the documentation in place so the following year runs at the correct rate from the start.

Read how this one runs
Case study 7

Which Country Taxes the Salary

The employment article turns on where the work is done, who pays, and who bears the cost — three tests that can point in different directions. The file establishes all three before either return is drafted.

Read how this one runs
Case study 8

Information Returns Missed Behind a Correct Return

The heaviest exposure on a cross-border file is often a disclosure form rather than the tax. Where the return itself was right, the procedures for late information returns turn on a reasonable-cause narrative with dates and documents behind it.

Read how this one runs

All case studies — every published engagement in one place.

Where we deliver this work

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

Where the work is delivered

More coverage detail

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

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

Treaty residency & tie-breaker
FATCA reporting (Form 8938)
Foreign tax credit (Form 1116)
Multi-country filing calendar
Real estate holding structures
International tax planning
Pre-immigration tax planning
Family office structures
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

Form 1040 from abroad
US state non-resident returns
FBAR (FinCEN 114) filing
Form 5472 — foreign-owned US corp
FIRPTA withholding (Form 8288)
US estate tax exposure
IRS streamlined foreign offshore
PFIC reporting (Form 8621)
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

Departure tax leaving Canada
T1161 properties on emigration
Residency planning
Step-up in cost base on arrival
Split-year residency
Employment income under a treaty
Social security totalization
Returning to Canada after years abroad
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

Section 216 rental return
NR4 & NR6 withholding
Section 217 pension return
Section 116 clearance certificate
Regulation 105 waiver
Non-resident employment income
Taxable Canadian property
Part XIII withholding review
Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.

Transfer Pricing & BEPS

s.247 contemporaneous documentation
Functional & risk analysis
Benchmarking study
Intercompany agreements
Country-by-country report
BEPS & Pillar Two
Permanent establishment risk
TP audit defence file
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

Cross-border wills
US estate tax for non-resident aliens
Terminal return & clearance certificate
Non-resident trusts (s.94)
T1141 & T1142 trust reporting
Inheriting property abroad
Graduated rate estates
Post-mortem planning & pipeline
Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.

Cross-Border Corporate Tax

Entity selection across borders
Business profits & PE
Intercompany loans & thin cap
Paying dividends to a foreign parent
Global mobility & day tracking
Debt vs equity funding
Branch or subsidiary
Cross-border M&A due diligence
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

NRI residency day tests
NRE, NRO & FCNR accounts
TDS on property (s.195)
Lower or nil TDS certificate
Repatriating sale proceeds
Capital gains on Indian shares
India–Canada DTAA
ITR-2 for NRIs
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

T1135 foreign property
T1134 foreign affiliates
Departure tax
Newcomer's first return
Returning to Canada
Split-year residency
US citizens in Canada
Canada–US corridor
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

Expat tax in the UAE
Moving to the UAE
Moving back from the UAE
UAE property purchases
Retiring in the UAE
Canada–UAE corridor
India–UAE DTAA
US–UAE corridor
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

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

Performance income is taxed where earned — Regulation 105 in Canada, withholding agreements in the U.S. — with special treaty articles overriding the usual rules.

Performance income is taxed where the performance happens, and the deduction is usually taken at source on the gross fee before expenses. Recovering the difference is a filing exercise in the other country, and it only works if the tour, the residency and the withholding certificates were documented while the work was being done.

  • 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?

For most people the answer turns on whether the ties that made them resident have actually ended. For a US citizen or green-card holder it does not: the return is due in United States exactly as it would be at home. Everything else on the file follows from which of those you are.

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.

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.

Do expats pay state taxes?

Sometimes — leaving the country does not automatically end a US state's claim. States apply their own domicile tests, and several are slow to accept that domicile has moved while a home, licence, registration or voter record stays behind. A few states have no income tax at all, which removes the question. The federal exclusions do not bind a state, so state exposure has to be reviewed separately from the 1040. See state residency and domicile.

Tax terms explained

Repatriable fundsChapter 4 withholdingPlace of supplyDeparture valuationResident contributorProfit level indicatorZero-rated supplyStreamlined filingReassessment noticeForced heirshipT106Qualified domestic minimum top-up taxSchedule FAJoint partner trust Browse the full A–Z glossary

More on United States and this corridor

Related in this section

All country guidesMoving to UAE — the tax year you leaveRetiring in Saudi Arabia — pensions & withholdingMoving back from Spain — re-establishing residencyWorking remotely from IndiaMoving to Portugal — the tax year you leaveRetiring in France — pensions & withholding

Related work

Singapore tax for expats — country guideNRI selling property in IndiaNon-resident student — full-time study deductionsNepal tax for expats — country guideUS–Mexico tax corridorRetiring to Canada from abroad

Fee schedule

1040-NR non-resident return — fixed-fee priceForm 3CEB certification (India) — fixed-fee priceNewcomer first return — fixed-fee priceDual filing — 1040 + T1 together — fixed-fee price
A named reviewer on every filing

Ready to deal with your United States filing?

One short call, one fixed quote in writing, and your approval before anything is filed.

Contact Us 24-hour helpline +1 (416) 619-0068 See fixed fees
  • 24-hour helpline, +1 (416) 619-0068
  • 18,000+ clients served
  • A named reviewer signs off every filing

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