Budget-friendly US state nexus review — fixed-fee price

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Quoted in writing before the work starts. Reviewed with you before it is filed. From $999, quoted before work starts. Agreed in writing before the work starts. Budget-friendly US state nexus review 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 5.0 out of 5
  • 18,000+ clients served
  • 24-hour helpline: +1 (416) 619-0068
The promise

US state nexus review is quoted as a fixed fee before any work begins, from $999 for a standard engagement. You review the finished work before it is filed, and if the scope changes we re-quote before continuing.

What the engagement actually covers

A state-by-state review of sales, transactions, employees and inventory against each state's own tests, with the registration and collection start dates identified.

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

Three tiers

TierFixed feeWhat it covers
Standardfrom $999A single year with a complete document pack and no additional jurisdiction. Priced from our published schedule for Corporate cross-border filing.
Complexfrom $999An information return, a certificate application or a second jurisdiction in the same engagement.
Multi-year or projectquoted on scopeMultiple years, a disclosure route or an entity structure. Priced per year and per entity and quoted before any work begins.

These are the fees on our own published schedule. The exact number for your engagement is confirmed in writing after the first call, and it is the number on the invoice.

What moves you up a tier

On this job specifically: The number of states in scope. Each is tested on its own rules with its own thresholds, and a single remote employee can bring three taxes in one state.

  • The number of tax years in scope, because a catch-up package is priced per year
  • Whether an information return or a certificate application travels with the filing
  • The number of countries in the filing set — each one adds a return, a calendar and a credit computation
  • Whether a foreign authority has to issue something before we can file

What adds cost

The two cost drivers are the same on nearly every file: documents that have to be reconstructed, and steps that depend on a third party issuing something. Neither is a surprise if it is named at the quoting stage, which is where we name them.

The assumption we correct most often

That the treaty covers it. States set their own residency and sourcing rules and are not bound by the federal treaty in the same way.

What is never charged

  • Re-sending a copy of a filing we prepared for you
  • The first call to the 24-hour helpline, where the scope is set
  • Answering a question about the scope we already quoted

Get the quote

One call to our 24-hour helpline is usually enough to tell you whether this is a filing or a project, and what each would cost. The call is free, and we will say so if the answer is that you do not need us. One call is usually enough to know whether this is a filing or a project.

Request a fixed-fee quote

Reviewed for accuracy 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.

Corporate tax services — what this page covers

Most readers of this page are looking for corporate tax services. What follows sets out how it works for US state nexus review: who is caught by it, what has to be filed, and what the work costs, agreed before it begins.

The four phases of the work

  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.

  2. Fixed fee, defined scope, in writing

    Both agreed before work starts, so the engagement cannot grow into a larger bill.

  3. Prepared together, not passed between firms

    You are not the go-between for two sets of advisers working from two sets of assumptions.

  4. Reviewed, approved, filed

    A named practitioner checks it, you approve it, and then it goes.

What you are actually buying with US state nexus review price

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

Four terms worth pinning down

BEPS
Base erosion and profit shifting — the international project whose outputs (country-by-country reporting, the multilateral instrument, the principal-purpose test) now condition treaty access and documentation for multinational groups.
Form 926
The US return reporting a transfer of property to a foreign corporation — including capitalising the company you just formed.
Limitation on benefits
A treaty eligibility test written to deny benefits to conduit entities, applied through ownership, listing, active-business and base-erosion conditions.
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.

US state nexus review price — what the published fees look like

Each fee below is published with its scope. Every number is in writing before anything is prepared.

Payroll & mobility setup

$999fixed, before work starts

Covers: Employer registration and withholding for staff on assignment, arranged before the first pay run rather than corrected after it.

See this fee page

Corporate cross-border filing

$999fixed, before work starts

Covers: Corporate returns with foreign income, related-party reporting and cross-border structures, for companies of any size.

See this fee page

Transfer pricing documentation

$2,500fixed, before work starts

Covers: The transfer pricing file a group needs when goods, services or finance move between its own companies across a border.

See this fee page

Why choose Legal Quotient for US state nexus review price

A named reviewer on every file

Every page on this site and every file we deliver says which practitioner reviewed it — a person, not a team inbox.

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.

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.

You deal with the person who did the work

The practitioner who prepared and reviewed your file is the one who answers the question about it.

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

US state nexus review price — the four phases

Step 1

First conversation

We start with the chronology: dates, countries, and what has already been filed

Step 2

Written quote

You get the scope and the fee in writing before we touch anything

Step 3

Preparation and sign-off

The work is prepared and reviewed by a named person, not a queue

Step 4

Submission

Nothing is filed until you have read it

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

A fixed quote first, in writing

  • Step 1: Upload the file as it stands – A secure link arrives after the first call. Incomplete is fine; that is what the review is for.
  • Step 2: The number is settled up front – Priced from your own documents and confirmed in writing before any preparation begins.
  • Step 3: Both returns on one desk – One engagement covers every country the file touches, reconciled line against line.
  • Step 4: Your approval, then the filing – The return is yours to check first. We file once you say so.

Quoted up front, in writing.

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

Keep reading, sideways

Each of these carries its own guide, pricing pointers and FAQ.

Services these clients use most

Repatriating money out of India Its own page: repatriating money out of India — mechanism, deadlines and published fees.
Management fee study Everything on management fee study, at the same depth as this page.
US sales tax nexus for foreign sellers US sales tax nexus for foreign sellers — the guide, the FAQ and the fixed fee.
Canadian selling US property — capital gains on the sale (FIRPTA) The full guide to capital gains on sale of US property, with the fee fixed before any work starts.
Treaty relief on RRSP / 401(k) / IRA Its own page: treaty relief RRSP 401k IRA — mechanism, deadlines and published fees.
Form T1134 — foreign affiliates and excluded property Everything on excluded property foreign affiliate, at the same depth as this page.
Split-year (part-year) residency in Canada Split year part-year residency Canada — the guide, the FAQ and the fixed fee.
Form T3 non-resident beneficiary — reporting The full guide to t3 non-resident beneficiary reporting, with the fee fixed before any work starts.
Cross-border wills Its own page: cross-border wills — mechanism, deadlines and published fees.

Who we help

Cross-border truck drivers — what you owe in each country Its own page: cross-border truck drivers what you owe in each country — mechanism, deadlines and published fees.
Day traders — relief you're probably missing Everything on day traders relief you're probably missing, at the same depth as this page.
Tax for options & futures traders Options & futures traders tax — the guide, the FAQ and the fixed fee.
Investors & property owners cross-border tax The full guide to investors & property owners cross border tax, with the fee fixed before any work starts.
Tax for product & project managers Its own page: product & project managers tax — mechanism, deadlines and published fees.
Tax for teachers abroad Everything on teachers abroad tax, at the same depth as this page.
Tax for seafarers & mariners Seafarers & mariners tax — the guide, the FAQ and the fixed fee.
Professors & lecturers — relief you're probably missing The full guide to professors & lecturers relief you're probably missing, with the fee fixed before any work starts.
Civil & structural engineers — what you owe in each country Its own page: civil & structural engineers what you owe in each country — mechanism, deadlines and published fees.

Where our clients live and work

Moldova tax for expats — country guide Its own page: moldova tax for expats — mechanism, deadlines and published fees.
Latvia tax for expats — country guide Everything on latvia tax for expats, at the same depth as this page.
Ghana tax for expats — country guide Ghana tax for expats — the guide, the FAQ and the fixed fee.
Vietnam tax for expats — country guide The full guide to Vietnam tax for expats, with the fee fixed before any work starts.
Austria tax for expats — country guide Its own page: Austria tax for expats — mechanism, deadlines and published fees.
China tax for expats — country guide Everything on China tax for expats, at the same depth as this page.
Canada–Hong Kong tax corridor Canada Hong Kong tax — the guide, the FAQ and the fixed fee.
Uruguay tax for expats — country guide The full guide to uruguay tax for expats, with the fee fixed before any work starts.
United Kingdom tax for expats — country guide Its own page: United Kingdom tax for expats — 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 tax case studies

Case study 1

Selling Into the US Without an Entity, and Filing in Several States

State obligations are set by each state, and a treaty does not reach them. The review measures activity against each state's own thresholds and separates the states where registration is required from the ones where it is not.

Read how this one runs
Case study 2

A Canadian Landlord With Property in the United States

Gross withholding on US rents takes no account of mortgage interest, tax or repairs, so a leveraged property can face tax on turnover. An election onto net basis fixes that, and it has its own timing and its own filing.

Read how this one runs
Case study 3

A Margin Defended With a Benchmarking Set That Fits the Facts

A comparables set is only as good as the screening behind it, and a rejected set takes the margin with it. The study selects the tested party first, screens on function rather than on industry code, and records why each comparable survived.

Read how this one runs
Case study 4

Years Filed Quietly, and What That Cost

Posting missing returns without taking a view on the route gives up the certification-based protection and can itself be read as an indicator. The first task on these files is mapping which years remain eligible for which route.

Read how this one runs
Case study 5

A Taxable Presence Created Without an Office

A dependent agent habitually concluding contracts can create a permanent establishment where there is no premises at all. The review tests what the person actually does against what the treaty describes.

Read how this one runs
Case study 6

A Clean History Used to Remove a First Penalty

An administrative waiver can remove a first failure where the filing and payment record supports it, and it is spent once used. Whether to claim it now or keep it for a heavier year is a judgement made with the whole file in view.

Read how this one runs
Case study 7

A US LLC Owned by a Canadian, Taxed Twice by Design

The two countries classify an LLC differently, so the credit relief that ought to apply frequently does not. The engagement looks at whether the structure can be changed, and where it cannot, at how to make the credit work.

Read how this one runs
Case study 8

An Indian Company Paying a Foreign Supplier

Payments abroad carry deduction at source and a certification filed before the money moves. Whether the treaty reduces the rate depends on what is being bought, and the classification is the decision the whole filing rests on.

Read how this one runs

All case studies — every published engagement in one place.

How and where the work is delivered

Browse sideways: the pages below answer the neighbouring questions.

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

Professional Services Firms

Firms and partners working across borders meet Regulation 105 withholding, PE risk on long engagements and per-country payroll for travelling staff.

A partnership is taxed in the hands of its partners, so one engagement abroad can reach every partner's personal return. The order matters: the waiver is applied for before the invoice, the presence is tracked before it becomes an establishment, and the payroll is registered before the first day worked in the other country.

  • Reg 105 / 102 waivers
  • Permanent establishment risk
  • Partner mobility planning
  • Cross-border withholding recovery
Explore Professional Services

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

US state nexus review pricing — questions we are asked

What is included in the fee for US state nexus review?

A state-by-state review of sales, transactions, employees and inventory against each state's own tests, with the registration and collection start dates identified.

What would make US state nexus review cost more than the standard tier?

The number of states in scope. Each is tested on its own rules with its own thresholds, and a single remote employee can bring three taxes in one state.

Is the fee really fixed?

Yes, for the scope quoted. If the scope changes — another year appears, an entity turns up, a certificate becomes necessary — we re-quote before doing the work, so there is never an invoice you have not already agreed to.

What is OECD Pillar One?

The part of the international agreement that reallocates a share of taxing rights over the very largest and most profitable groups to the jurisdictions where their customers and users are, regardless of physical presence — plus a simplified approach to routine marketing and distribution returns. It is aimed at the digitalised economy problem that physical-presence rules could not reach, and its implementation is still moving, which is why we read the current instrument rather than the original blueprint. See BEPS and Pillar Two.

What is a permanent establishment, and how easily do we create one?

A taxable presence in another country under the treaty — typically a fixed place of business such as an office, branch, factory or workshop, or a dependent agent habitually concluding contracts on your behalf. Some treaties add a services test measured in days. Purely preparatory or auxiliary activity is excluded, but that carve-out is narrower than it sounds: one senior employee working from home in the other country, with authority, has been enough. See business profits and permanent establishment.

Do green card holders living abroad have to file US taxes?

Yes. A lawful permanent resident is a US tax resident, taxed on worldwide income, and that status does not end simply because you moved away — it ends when it is formally abandoned or administratively terminated. Two traps follow. Filing as a non-resident on a treaty claim can put the immigration status itself at risk. And ending the status after holding it long-term can bring you inside the expatriation regime. See giving up a green card.

Tax terms explained

Mark-to-market electionExit chargeFunctional currencyTaxable surplusDeemed dispositionAlter ego trustRestricted share unitOne-stop schemeResident alienAngel taxFixed feeBusiness visitorTax protectionReassessment period Browse the full A–Z glossary

Related fixed fees and services

Nearby pages

All pricingPE / structure opinion — fixed-fee priceAnnual compliance retainer — fixed-fee price1120-F / 5472 filing — fixed-fee priceReg 105 or 102 waiver application — fixed-fee priceMaster file & CbCR — fixed-fee priceT1134 foreign affiliate reporting — fixed-fee price

Adjacent services

Winding up a foreign subsidiaryWhat moves an engagement up a fee tierTP for small and mid-size groupsFunctional & risk analysisRepatriating profits to CanadaPaying dividends to a foreign parent

Pricing for this work

Newcomer first return — fixed-fee priceT106 information return — fixed-fee priceSection 216 rental return — fixed-fee priceUS return from abroad (1040 + 2555/1116) — fixed-fee price
15+ years of cross-border experience

US state nexus review, quoted before we start

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
  • Re-quoted, never silently invoiced
  • Your existing accountant keeps the domestic file
  • Rated 5.0 out of 5 stars on Google

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