Affordable Authorising us with the IRS (2848 / 8821)

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The IRS distinguishes representation from information access, and the two are granted by different forms — so the authorisation depends on whether we are filing, negotiating or simply reviewing. Ask us about affordable authorising us with the IRS: call the 24-hour helpline on +1 (416) 619-0068, or request a written fixed 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
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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
  • 15+ years of cross-border experience
  • Fixed fee agreed before work starts
  • 24-hour helpline: +1 (416) 619-0068
In short

The IRS distinguishes representation from information access, and the two are granted by different forms — so the authorisation depends on whether we are filing, negotiating or simply reviewing. The practice has offices in India, the USA, Canada and the UAE — fixed fee agreed in writing before work starts, and nothing filed until you have approved it.

Where we are

Legal Quotient Consultants
381 Front St W, Toronto, ON M5V 3R8, CA
+1-416-619-0068 · contact@lqconsultants.com

The address matters for the authorities and the post, not for the engagement. Everything else runs through the portal and a scheduled call.

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

Fixed fees for authorising US with the IRS (2848 / 8821), agreed up front

Authorising us with the IRS asks a question first: representation lets us argue a matter with them, while information access only lets us read the file. What decides the fee is how many tax years and which tax types the authorisation must cover, and whether a prior representative has to be revoked. The fixed fee is agreed in writing before anything is lodged.

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

Corporate cross-border filing

From $999

fixed, quoted before work starts

The corporate return and its cross-border schedules as one engagement, so the group files a consistent position everywhere.
See the fee schedule

Foreign asset & information reporting

From $349

fixed, quoted before work starts

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 the fee schedule

Non-resident & departure filings

From $349

fixed, quoted before work starts

For anyone taxed by a country they do not live in — rent, pensions and investment income reaching across a border after the move.
See the fee schedule

Catch-up & voluntary disclosure

From $349

fixed, quoted before work starts

Late and unfiled years, sequenced and filed together, with the relief available for the delay identified before the first return goes in.
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

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

Intercompany pricing documented before it is questioned — the functional analysis, the benchmarking and the files that support it.
See the fee schedule

Estate & trust filing

From $799

fixed, quoted before work starts

Estates and trusts with assets or beneficiaries in more than one country, with both sides prepared together.
See the fee schedule

All published fees on one page — all of it on a single page, so the number you compare is the number you pay.

The part that is particular to Authorising us with the IRS (2848 / 8821)

The IRS distinguishes representation from information access, and the two are granted by different forms — so the authorisation depends on whether we are filing, negotiating or simply reviewing.

It matters because it changes what the first conversation is about. Not "what do you earn" but "when did you move, what did you keep, and who has already deducted tax from it".

Process is not filler on a tax site. Authorisation, document handling and scope are where cross-border engagements actually fail, and setting them out means you can hold us to them.

The practical difference for an Authorising us with the IRS (2848 / 8821) client is not the tax technical work; it is that nobody has to explain their situation twice. One file, one reviewer, both jurisdictions.

From first call to filed

  1. 1A short call to work out what actually applies to you and what does not
  2. 2A written quote against a defined scope, with nothing billed by the hour
  3. 3We prepare, a named reviewer checks it, and you see it before it goes
  4. 4You approve, we file, and only then do you pay

A worked example

The same point, with figures rather than adjectives.

Credit relief on one stream of income

Take C$171,000 of income taxed in both countries. Assume the other country charged 18% on it and the home country would charge 28% on the same amount.

ItemAmount
Income taxed in both countriesC$171,000
Tax paid abroad (assumed 18%)C$30,780
Home tax on the same income (assumed 28%)C$47,880
Credit available (lesser of the two)C$30,780
Home tax still payableC$17,100

The credit absorbs C$30,780 and leaves C$17,100 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 shape of that result holds; the size of it depends entirely on your own numbers and dates.

These amounts illustrate the mechanism only. The rates and thresholds are assumptions of the example, not your numbers: each is checked against the issuing authority for your specific tax year before any return is filed.

What you can hold us to

  • A named reviewer signs off every statutory filing.
  • A change of scope is re-quoted before the work, never added to the invoice after it.
  • We will tell you when you do not need us, and that call is free.

We will tell you when you do not need us, and that call is free. A named reviewer signs off every filing

How to get this moving

Bring last year's returns and we will tell you what is missing.

Read and approved for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. General information, not advice for your circumstances — call our 24-hour helpline to discuss your own position.

Where US expat tax services comes into this file

If you came here for US expat tax services, this is where it is dealt with. The subject is authorising us with the IRS, and the page covers who it reaches, what then has to be filed, and what we charge to do the work.

The IRS distinguishes representation from information access, and the two are granted by different forms — so the authorisation depends on whether we are filing, negotiating or simply reviewing.

How the engagement runs, phase by phase

  1. Send the documents as they are

    No tidying required — forward what you have and we tell you what is missing.

  2. Get a fixed quote in writing

    Priced from your actual documents before any work begins, not estimated after.

  3. Both countries prepared together

    One team builds the filings against each other so the relief lands exactly once.

  4. Review, then file

    You approve the finished work before we file 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

Section 195 TDS
India's obligation on a payer to deduct tax from a sum chargeable in India paid to a non-resident, with the payer liable if the determination is wrong.
Competent authority
The official body in each country empowered to apply and interpret a treaty, and to negotiate with its counterpart to resolve a case.
Ordinarily resident
A status used in some systems for someone habitually resident in the country, which can limit or extend the income within the charge independently of the residence test.
Deemed disposition
A rule that treats property as sold at market value even though nothing was sold — on emigration, on death, or on a change of use. Tax arises without a cash event.
authorising US with the IRS (2848 / 8821): How we read this one

The IRS distinguishes representation from information access, and the two are granted by different forms — so the authorisation depends on whether we are filing, negotiating or simply reviewing.

Complexity changes the work, not the deal: the written fee and scope come first, a named practitioner signs off, and the filing follows your approval of the delivered file.

The published fees closest to authorising US with the IRS (2848 / 8821)

Most often the authorisation is a step inside a larger engagement and is priced as part of it. Where the request stands alone — a transcript review, or finding out what the IRS already holds on an account before deciding anything — it is a short, separately quoted piece of work, agreed in writing first.

Corporate cross-border filing

$999fixed, before work starts

Covers: The corporate return and its cross-border schedules as one engagement, so the group files a consistent position everywhere.

See this fee page

Individual tax filing

$349fixed, before work starts

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

See this fee page

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

Why clients bring authorising US with the IRS (2848 / 8821) to us

We say early if it is not our work

If a file needs something this practice does not do, you hear that at the start rather than after a bill.

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 reporting penalties get named early

The heaviest exposure on a cross-border file is usually a disclosure form, not the tax. We identify which ones apply before a deadline turns into a penalty.

The fee is fixed before we start

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

The firm’s founder at his desk in the Delhi office

From first call to filed return

Step 1

Initial call

A call to our 24-hour helpline to establish the facts and the dates that matter

Step 2

Scope and fee

A written scope and a fixed fee before any work starts

Step 3

Preparation and review

Preparation, then a named reviewer's sign-off before anything is filed

Step 4

Filing and payment

Filing, then payment — after you have seen and approved the result

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

From first document to filed return

  • Step 1: Hand over the paperwork in any state – Sorting it is our job. Send what exists and we identify what is missing from it.
  • Step 2: Priced before a single form is opened – The fee comes from the documents, agreed in writing, and stays where it was agreed.
  • Step 3: One position across every return – The same facts, filed consistently on each side, so nothing contradicts anything else.
  • Step 4: Filed after you have read it – The completed work reaches you before it reaches an authority.

Quoted up front, in writing.

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

The rest of this practice

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 T1134 — foreign affiliates and excluded property Excluded property foreign affiliate — the guide, the FAQ and the fixed fee.
Form 8833 — treaty-based return position The full guide to form 8833 treaty based return position, with the fee fixed before any work starts.
GST/HST registration — for non-residents, indirect tax Its own page: indirect tax — mechanism, deadlines and published fees.
Indian company setting up in Canada Everything on Indian company setting up in Canada, at the same depth as this page.
FEMA compliance for NRIs Fema compliance for NRIs — the guide, the FAQ and the fixed fee.
Indian company setting up in the US The full guide to Indian company setting up in the US, with the fee fixed before any work starts.
Form W-7 — ITIN application Its own page: form w-7 ITIN application — mechanism, deadlines and published fees.
Leaving India — becoming an NRI Everything on leaving India — becoming an NRI, at the same depth as this page.
Form ITR-6 — companies (India) ITR-6 India — the guide, the FAQ and the fixed fee.

Who we bring this work to

Cross-border truck drivers — relief you're probably missing Cross-border truck drivers relief you're probably missing — the guide, the FAQ and the fixed fee.
Oil & gas rotational workers — what you owe in each country The full guide to oil & gas rotational workers what you owe in each country, with the fee fixed before any work starts.
Tax for corporate & charter pilots Its own page: corporate & charter pilots tax — mechanism, deadlines and published fees.
Management consultants — what you owe in each country Everything on management consultants what you owe in each country, at the same depth as this page.
IT contractors — what we charge It contractors what we charge — the guide, the FAQ and the fixed fee.
Influencers & content creators — what you owe in each country The full guide to influencers & content creators what you owe in each country, with the fee fixed before any work starts.
Seafarers & mariners — what you owe in each country Its own page: seafarers & mariners what you owe in each country — mechanism, deadlines and published fees.
Tax for short-term rental hosts Everything on short-term rental hosts tax, at the same depth as this page.
Non-resident landlords — relief you're probably missing Non-resident landlords relief you're probably missing — the guide, the FAQ and the fixed fee.

Where our clients live and work

Moving back from Switzerland — re-establishing residency Moving back from Switzerland — the guide, the FAQ and the fixed fee.
Canada–UAE tax corridor The full guide to Canada UAE tax, with the fee fixed before any work starts.
US–Germany tax corridor Its own page: US Germany tax — mechanism, deadlines and published fees.
Moving back from Netherlands — re-establishing residency Everything on moving back from Netherlands, at the same depth as this page.
Buying or selling property in Japan Buying or selling property in Japan — the guide, the FAQ and the fixed fee.
Moving back from Ireland — re-establishing residency The full guide to moving back from Ireland, with the fee fixed before any work starts.
Moving back from Hong Kong — re-establishing residency Its own page: moving back from Hong Kong — mechanism, deadlines and published fees.
Retiring in New Zealand — pensions & withholding Everything on retiring in New Zealand, at the same depth as this page.
Canada–Saudi Arabia tax corridor Canada Saudi Arabia tax — the guide, the FAQ and the fixed fee.

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

What these engagements turn on

Case study 1

An IRS Notice for a Year the Client Believed Was Settled

Most notices are proposals rather than assessments, and they carry a response window that is shorter than it looks. The engagement reads what is actually being proposed, gathers the support, and replies inside the window with the position rather than a request for time.

Read how this one runs
Case study 2

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 3

Social Security Contributions Owed in Two Countries at Once

A totalization agreement assigns contributions to one system and exempts the other, but only against a certificate obtained in advance. Without it both sets come out of the same salary and neither is straightforward to recover.

Read how this one runs
Case study 4

The Two-Year Window After Returning to India

Returning residents pass through a transitional status in which foreign income is largely outside the Indian net. The engagement establishes when the window opens and closes, and puts the transactions that benefit inside it.

Read how this one runs
Case study 5

A US LLC Owned From Canada

The two countries classify the vehicle differently, so relief that ought to apply frequently does not and the same profit can be taxed in both hands. The engagement examines whether the structure can be changed and what the change itself costs.

Read how this one runs
Case study 6

Indian Rent Collected While Resident Somewhere Else

Rent from Indian property is taxed in India and again where you live, with relief on one side only. The file gets the Indian deduction right first, then claims the credit on the home return against what was actually paid.

Read how this one runs
Case study 7

Catching Up From Inside the United States

The domestic route suits a filer who was resident in the US through the missed years, and it differs from the offshore one in what it asks for and what it costs. Choosing between them before anything is filed is the whole engagement.

Read how this one runs
Case study 8

A US Filer Married to Someone Outside the System

Electing to treat a non-resident spouse as a US filer buys joint rates and brings that spouse's worldwide income and foreign accounts into the return. The election is easy to make and hard to revoke, so both positions are modelled first.

Read how this one runs

All case studies — every published engagement in one place.

How and where the work is delivered

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

Authorising us with the IRS (2848 / 8821) — how we work — questions we are asked

Do I need to come to your office?

No, though you are welcome to: we have offices in India, the USA, Canada and the UAE. Documents move through a secure portal, and meetings can be in person or by video, arranged around your time zone. Clients in the Gulf, India, Europe and across North America all work with us the same way.

Does it matter which of your offices handles my file?

No. The same named reviewer signs off, the same authorisation is filed with the tax authorities, and the same fixed fee is agreed in writing before any work starts.

Which country do I pay tax to first?

Generally the source country — where the income arises — taxes first, often by withholding before you receive it. Your country of residence then taxes the same income and credits what the source country took. That order is why timing matters: a residence-country return filed before the source-country tax is settled has nothing to credit yet. Getting the sequence right is most of the work. See international tax planning.

Do I pay tax when I inherit property abroad?

The inheritance itself is often not income to you, but three other things can create tax: the estate may owe tax where the deceased or the property was situated, some countries tax the recipient directly, and the gain from the date you inherit to the date you sell is yours. Reporting obligations can also attach to holding the asset. See inheriting property abroad.

Why do you not publish more numbers on the site?

Because thresholds and rates move, and a stale figure on a page is the one that gets copied into a filing. Where we can verify a figure for the year we publish it with its source; where we cannot, we explain the mechanism instead.

What if I disagree with the position you recommend?

We set out the alternatives with their exposure and let you choose. Where a position is defensible but aggressive we say so in writing rather than filing it quietly.

Tax terms explained

Excess distributionTerminal returnUS estate taxNR7-RWithholding certificateSection 216Tested partyResident contributorSourcing by workdaysFDIISaving clauseProfit attributionForeign earned incomeForm 1040-NR Browse the full A–Z glossary

Where our clients are

Country desks

South Korea tax for expats — country guideAustralia tax for expats — country guideSenegal tax for expats — country guidePeru tax for expats — country guidePoland tax for expats — country guideUAE tax for expats — country guide

Coverage and process

Vancouver — cross-border tax coverageAfrica — cross-border tax coverageMarkham — cross-border tax coverageWorking with your existing accountant — how we workWinnipeg — cross-border tax coverageServing clients in Asia Pacific — how we work

Fixed fees

1120-F / 5472 filing — fixed-fee priceMaster file & CbCR — fixed-fee priceSection 217 pension return — fixed-fee priceFBAR & Form 8938 disclosure — fixed-fee price
24-hour helpline: +1 (416) 619-0068

Your cross-border filing, quoted before we start

Describe what happened and which countries are involved; the fee comes back in writing before anything begins.

Contact Us 24-hour helpline +1 (416) 619-0068 See fixed fees
  • Fixed fees agreed before work starts
  • 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