Economical Expatriation tax (US s.877A)

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The US exit regime applies a mark-to-market charge to a covered expatriate — and covered status is determined by three tests, any one of which is enough. Economical expatriation tax 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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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
  • Fixed fee agreed before work starts
The short answer

The US exit regime applies a mark-to-market charge to a covered expatriate — and covered status is determined by three tests, any one of which is enough. An income test, a net-worth test and a compliance certification each independently create covered status.

Whether this is your situation

  • You have a window before residence begins and no plan for it
  • Your immigration adviser has recommended a structure for the investment
  • A prior residence was never formally ended
  • Family members will arrive on different dates
  • You want to know what the move costs before committing to it

If more than one of those is true, this is your page. If none of them is, tell us on a call and we will point you at the right one — that happens often enough that we would rather you asked.

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

What expatriation tax (US s.877a) costs here

Expatriation work is priced on whether the covered-expatriate tests are met and, if they are, how many holdings have to be valued for the mark-to-market charge. Because the compliance certification looks back over earlier years, unfiled returns behind you become part of the file before the final one can be prepared. Quoted in writing first.

Departure (emigration) return — fixed-fee price

From $349

fixed, quoted before work starts

The departure-year return with the deemed disposition computed, the property listing filed, and any election to defer payment against security prepared alongside.
See the full fee page

Section 116 clearance certificate — fixed-fee price

From $349

fixed, quoted before work starts

The clearance application on a disposition of taxable Canadian property, with the cost-base evidence assembled, and the notification filed inside its own clock from closing.
See the full fee page

Non-resident & departure filings

From $349

fixed, quoted before work starts

Returns for the year you leave, the year you arrive, and the years you earn rental or pension income from a country you no longer live in.
See the fee schedule

Individual tax filing

From $349

fixed, quoted before work starts

A personal filing built from your own documents — employment, investment and rental income across borders, with the treaty position set out.
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

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

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

The transfer pricing file a group needs when goods, services or finance move between its own companies across a border.
See the fee schedule

Catch-up & voluntary disclosure

From $349

fixed, quoted before work starts

Voluntary disclosure handled as one piece of work, from the review of what is outstanding to the returns that close it.
See the fee schedule

All published fees on one page — every engagement, one list, no ranges hiding surprises.

The rule behind the paperwork

The US exit regime applies a mark-to-market charge to a covered expatriate — and covered status is determined by three tests, any one of which is enough.

An income test, a net-worth test and a compliance certification each independently create covered status. Because the certification looks back over prior years, the planning is done before the expatriation, not at the final return.

That mechanism has a practical edge to it: it rewards preparation and punishes discovery. A filer who maps the obligation before the year ends is choosing between options; a filer who finds it afterwards is usually choosing between remedies.

We do not carry numbers from memory into a filing. Any threshold, rate or day count in your advice is verified for your own year against the body that sets it, and where verification is not available the mechanism is explained without a figure attached. See also accidental American who never filed US taxes and intercompany management fees and transfer pricing.

What we actually file

  • Expatriation statements and final-year filings where applicable
  • A written plan sequenced against the move date
  • Structure reviews for trusts and companies before residence begins
  • Certification of prior-year compliance where a status is being surrendered
  • Residency determinations where a date is likely to be contested

Worked through with figures

Worked through with figures, the mechanism looks like this.

A deemed disposition on the day residency ends

A portfolio bought for C$238,000 is worth C$497,420 on the departure day. Nothing is sold. Assume half the gain enters income and assume a 46% marginal rate on it.

ItemAmount
Cost of the propertyC$238,000
Value on the departure dayC$497,420
Accrued gain treated as realisedC$259,420
Amount assumed to enter incomeC$129,710
Tax at an assumed 46%C$59,667

C$59,667 becomes payable in a year with no sale and no cash. That is what makes the departure date a planning variable: losses realised before it, an election to defer payment against security, and defensible valuations for anything private all change this number. 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.

How we handle it

  1. 1We establish what happened and when, because every position here is anchored to a date
  2. 2A written scope and a fixed price, so you know the cost before committing
  3. 3The filings are prepared, cross-checked against each other, and reviewed by name
  4. 4You see the result, approve it, and we file it

The fixed fee

What it costs is settled at the start. We establish the scope on a short call, quote a fixed fee against it in writing, and that is the number on the invoice. Comparable engagements and their fixed fees are set out on the pricing pages.

  • Documents move through one secure portal, and you can meet us in person at any of our offices.
  • A 24-hour helpline, +1 (416) 619-0068, before you commit to anything.
  • A change of scope is re-quoted before the work, never added to the invoice after it.

How to get this moving

We will tell you if you do not need us. That happens more often than you would expect. 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.

Reviewed for accuracy for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. This is general information rather than advice about your file — a short call is the way to get the second.

Expatriation tax US — what this page covers

Read this page for expatriation tax US. It works through expatriation tax from the beginning — whether it applies to you at all, what has to be filed if it does, and what the engagement costs, priced up front.

People also search for: expatriation tax · states with exit tax · global taxes · global taxes llc · exit tax.

The US exit regime applies a mark-to-market charge to a covered expatriate — and covered status is determined by three tests, any one of which is enough.

How the engagement runs, phase by phase

  1. Documents first, questions second

    We read the file before asking anything, so the questions we do ask are the ones that matter.

  2. A quote you can hold us to

    Fixed in writing against a defined scope. No hourly meter, and no revision after the fact.

  3. The order of filing decided deliberately

    Which return goes first can decide whether relief is available at all. That is planned, not discovered.

  4. Nothing filed without your sign-off

    You see the completed work, ask what you need to, and approve it before submission.

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

The vocabulary this page leans on

Principal purpose test
An anti-abuse rule denying a treaty benefit where obtaining it was a principal purpose of an arrangement, unless granting it accords with the treaty's object.
LRS
India's liberalised remittance scheme, permitting resident individuals to remit funds abroad within an annual limit for declared purposes.
Thin capitalisation
Rules capping the deductible interest of a company funded disproportionately by related-party debt, tested by capital structure rather than by rate.
One-stop scheme
A centralised registration and return arrangement letting a seller account for multiple countries' tax through a single filing.
expatriation tax (US s.877a): How we read this one

An income test, a net-worth test and a compliance certification each independently create covered status.

The engagement terms hold no matter what the analysis finds — fee and scope agreed in writing up front, a named reviewer on the output, your approval before the finished work is filed.

Fixed fees around expatriation tax (US s.877a)

This band is for the filings rather than the planning: the final dual-status year, the elections that can defer tax on particular assets, and the valuations behind them. Pensions, private company shares and trust interests take longer to value than listed holdings, and that usually separates one expatriation file from another.

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

Foreign asset & information reporting

$349fixed, before work starts

Covers: The information returns that carry the heaviest penalties — foreign accounts, foreign property, foreign affiliates — prepared from one asset list.

See this fee page

Why choose Legal Quotient for expatriation tax (US s.877a)

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.

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.

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 firm’s founder at his desk in the Delhi office

How the engagement runs, phase by phase

Step 1

Establishing the facts

We establish what happened and when, because every position here is anchored to a date

Step 2

Agreeing the fee

A written scope and a fixed price, so you know the cost before committing

Step 3

Drafting and review

The filings are prepared, cross-checked against each other, and reviewed by name

Step 4

Filing and follow-up

You see the result, approve it, and we file it

The team reviewing a file together at a desk

A fixed quote first, in writing

  • Step 1: Start with a conversation about the facts – Dates, residence, where the income arose. Fifteen minutes is usually enough to know what applies.
  • Step 2: Scope and price, both written down – You get the scope and the fixed fee together, so there is no question later about what was included.
  • Step 3: Prepared by one team, reviewed by a named practitioner – The same people see both sides of the file, and the reviewer signs their name to it.
  • Step 4: Filed, then followed through – Submission is not the end of the engagement — the queries that arrive afterwards are part of it.

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

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Work permit holders Its own page: work permit holders — mechanism, deadlines and published fees.
Form 3CEB — TP accountant's report (India) Everything on form 3ceb India, at the same depth as this page.
Crypto trading vs investing Crypto trading vs investing — the guide, the FAQ and the fixed fee.
Form 1042-S — recipient statement The full guide to form 1042-s recipient statement, with the fee fixed before any work starts.
Canadian company expanding to the US — LLCs and global taxes Its own page: global taxes LLC — mechanism, deadlines and published fees.

Clients who arrive with this exact page

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Tax for course creators & coaches Everything on course creators & coaches tax, at the same depth as this page.
Tax for construction workers abroad Construction workers abroad tax — the guide, the FAQ and the fixed fee.
Tax for youtubers The full guide to youtubers tax, with the fee fixed before any work starts.
IT contractors — what you owe in each country Its own page: it contractors what you owe in each country — mechanism, deadlines and published fees.
Tax for mechanical & electrical engineers Everything on mechanical & electrical engineers tax, at the same depth as this page.
Agriculture & agri-tech cross-border tax Agriculture & agri-tech cross border tax — the guide, the FAQ and the fixed fee.
Franchise owners — relief you're probably missing The full guide to franchise owners relief you're probably missing, with the fee fixed before any work starts.
Technology & SaaS cross-border tax Its own page: technology & saas cross border tax — mechanism, deadlines and published fees.

The corridors we work every week

Vietnam tax for expats — country guide Its own page: Vietnam tax for expats — mechanism, deadlines and published fees.
Taiwan tax for expats — country guide Everything on Taiwan tax for expats, at the same depth as this page.
Zambia tax for expats — country guide Zambia tax for expats — the guide, the FAQ and the fixed fee.
Singapore tax for expats — country guide The full guide to Singapore tax for expats, with the fee fixed before any work starts.
Bangladesh tax for expats — country guide Its own page: Bangladesh tax for expats — mechanism, deadlines and published fees.
Canada–India tax corridor Everything on Canada India tax, at the same depth as this page.
Algeria tax for expats — country guide Algeria tax for expats — the guide, the FAQ and the fixed fee.
Russia tax for expats — country guide The full guide to Russia tax for expats, with the fee fixed before any work starts.
Estonia tax for expats — country guide Its own page: Estonia 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

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 3

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
Case study 4

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 5

Documentation Requested, and the Deadline Is Not Extendable

Contemporaneous documentation has to exist by the filing deadline, not be assembled when it is asked for, and the penalty protection turns on that timing. The engagement produces the analysis for the year in question and puts a repeatable process behind the next one.

Read how this one runs
Case study 6

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 7

Treaty Rate Refused Because the Paperwork Was Missing

A reduced rate under a treaty is available only where the payer is satisfied the recipient is resident in the treaty country. The certificate and the withholding form are what make the rate available at source instead of recoverable a year later.

Read how this one runs
Case study 8

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

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
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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
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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
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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

Software revenue crosses borders by default — sourcing rules, withholding on licence-like payments and IP location decide the effective rate.

Software revenue is rarely taxed where the team sits. Licence, subscription and service income are characterised differently by each side, and the answer decides withholding at source, treaty relief and whether a foreign customer creates a taxable presence at all — questions that are cheap to settle before the contract and expensive afterwards.

  • 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

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  • 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

Expatriation tax (US s.877A) — questions we are asked

Expatriation tax (US s.877A) — do I need an adviser, or can I do it alone?

Some of it, yes — and we will say so on the call if that is the honest answer. The parts that are worth paying for are the ones where a missed election, a missed deadline or an unverified threshold costs more than the fee: an income test, a net-worth test and a compliance certification each independently create covered status.

What if I have already filed and got it wrong?

That is a common starting point. We re-derive the position, identify whether an amendment or a disclosure route is the right vehicle, and tell you which one preserves the relief that is still available. The order matters more than the speed.

How long will it take?

It depends on the documents rather than on us. Once the pack is complete most filings turn around inside a fortnight; anything that needs a certificate from a tax authority runs on that authority's timetable, which we tell you at the start rather than at the end.

Which US states have an exit tax?

None imposes a tax on the act of leaving. What people are usually describing is one of two real things. First, a state continuing to tax income sourced to it after you go — deferred compensation, equity vesting on earlier work, gains on property there — and testing hard whether you genuinely changed domicile. Second, the federal expatriation regime, which is about giving up citizenship or long-term residence, not about moving between states. See departure tax against exit tax.

How do I file US taxes when I am married to a foreign spouse?

Three routes. File separately, listing your spouse as a non-resident alien — which needs either an identification number for them or the accepted notation where none exists. Elect to treat them as a resident and file jointly, gaining the joint brackets and accepting their worldwide income. Or file as head of household if you have a qualifying dependant, which some Americans abroad can do while married. The right answer turns on their income and their assets. See a US person with a non-resident spouse.

What is the treaty saving clause, and why does it matter to Americans abroad?

It is the provision that lets each country keep taxing its own residents and citizens as though the treaty did not exist. Because the United States taxes on citizenship, the saving clause is what stops an American in Canada or India using the treaty to remove US tax on ordinary income. A short list of articles is carved out of it — certain pensions, social security, government service, students — and those exceptions are where a treaty position for a US citizen usually lives. See our treaty work.

Can you talk to my lawyer or my banker?

Yes, with your authorisation. In cross-border files the bank and the lawyer frequently hold the document that decides the tax question, so bringing them in early saves a cycle.

How do you handle my documents?

Through an access-controlled portal rather than email attachments, with retention limits. Tax records are the most sensitive papers most people own and they are treated that way.

Tax terms explained

Unilateral reliefZero-rated supplyRNORCarryback and carryforwardForm 8865Worldwide incomeT1135SitusGloBE rulesNon-discrimination articleStock option benefitVoluntary Disclosures ProgramVirtual digital assetPermanent establishment Browse the full A–Z glossary

Related pages

Elsewhere in this section

All indirect, crypto & advisoryCovered expatriate testingRecovering foreign VATMoving crypto to a low-tax countrySimplified vs normal GST/HST registrationCrypto on emigration from CanadaCustoms valuation vs transfer price

Connected engagements

US person with a TFSA or RESP — the reportingWinding up a foreign subsidiaryNon-resident with Canadian dividends or interestLocal fileDo I need transfer pricing documentation?Split-year (part-year) residency in Canada

Questions on this

Expatriation tax (US s.877A) — what should I check first?
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