Sixty IRS and FinCEN forms: who files, when, what late filing costs, and our fixed fee.
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) 619-006860 pages in this section. Sixty IRS and FinCEN forms: who files, when, what late filing costs, and our fixed fee.
← All cross-border and international tax services
Every page in this section is written to the same standard: it opens with the block that exists nowhere else on the site — a threshold, a treaty article, a rule that applies to one group and not the one beside it — and it carries one worked example, worked through in full rather than a set of generalities.
Where a page needs a statutory threshold, a rate or a day-count, that figure is verified against the issuing authority before it ships. Where it cannot be verified for the year in question, the page states the mechanism and quotes no number, because a wrong threshold on a page like this is worse than no page at all. Every statutory page also carries the name of the person who reviewed it and the date they did.
Fees are fixed and agreed in writing before any work begins, and you review the finished work before it is filed. Documents move through a secure portal and you can meet us at any of our offices, so where you are makes no difference to how it works.
Showing all 60 pages.
Reviewed against current guidance for the 2025 and 2026 filing seasons by Udit Gupta, International Tax, Cross-Border Tax & Transfer Pricing Expert, Legal Quotient Consultants. Written as general guidance, not as a recommendation for your situation. Talk it through with us before acting on it.
60 pages. Sixty IRS and FinCEN forms: who files, when, what late filing costs, and our fixed fee. Each one opens with the part that applies to that situation and nowhere else — a threshold, a treaty article, a filing that one group owes and the group beside it does not — and works one example through in full.
The fee is fixed and agreed in writing before any work begins, priced from the documents you send rather than estimated afterwards, and it does not move once accepted. You see the finished work and approve it before anything is filed.
A named adviser reviews every return and every information filing before it goes out, and the statutory pages on this site carry the name of the person who reviewed them and the date they did it. You approve the finished work yourself as the last step.
Send what you have — a return, a notice, a set of statements, in whatever state it is in — through the secure portal after the first call, and you get a written fixed fee back. Or call the 24-hour helpline on +1 (416) 619-0068 and we will tell you what is needed.
Each form page states who is required to file it and under what circumstances, rather than assuming you already know the form number — if you are unsure, describe your situation to us and we will identify the correct filing rather than you guessing from a form library.
It covers the forms most commonly required by US persons in Canada and Canadians with US ties; a situation outside this set is still one we can review, since the library is a reference rather than the limit of what the firm files.
Where you are resident for treaty purposes is a question with a method. We work through it and write down the answer, with the facts it rests on.
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.
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.
Which return goes first decides whether relief can be claimed at all. That sequence is worked out before anything is submitted.
Quoted up front, in writing.
Contact Us 24-hour helpline +1 (416) 619-006818,000+ clients across 4 global offices, fees fixed in writing before the work starts. The case write-ups are published in full, so the outcomes are checkable rather than claimed.
We list coverage only where the article can be linked. What we say publicly, and where · Credentials and memberships · Read the reviews
Every link below is a full page of its own — the same depth as this one, for its own subject.
A new client arrived with a list of form numbers collected from forums and acquaintances, convinced that most of them applied to him. We worked instead from his own facts: status, accounts, interests in companies and trusts, and the payments he had made abroad. Each candidate filing was tested against those facts and either adopted or ruled out in writing. The engagement produced a short list of obligations with the reasoning beside each, a note of the ones considered and rejected, and a fixed quote covering the filings that remained.
A client was asked by her bank to certify her status and assumed the certificate was the whole of the matter. Reading the request showed she met a definition with consequences well beyond that one document. We reviewed her accounts, her interests in companies and the years she had held them, and set out every filing the status brought with it. The work consisted of separating what the bank needed from what the authorities needed. The engagement produced the completed certificate for the bank and a schedule of the filings that had to follow, in the order they should be made.
A business making regular payments to suppliers and contractors outside the country had never collected status documentation and was deducting at whatever rate its bank suggested. We identified the certificates each category of payee should provide, prepared instructions for the finance team, and established a file for holding them with their expiry dates. The work included reviewing payments already made and documenting the treaty position claimed for each. The engagement produced a certificate file, a written procedure for taking on a new payee, and a corrected withholding basis for the payments that continued.
An executor was administering an estate with beneficiaries and assets on both sides of the border and did not know which returns belonged to the deceased, which to the estate and which to the beneficiaries. We built a timeline from the date of death, allocated each asset and each receipt to the right filer, and listed the returns and information filings arising in each period. The engagement produced a filing calendar for the administration, a note of the elections available and the dates published for them, and a fixed quote for the work in each stage.
A client was moving abroad partway through a year and had been told conflicting things about what to file on departure. We established the date residence actually changed on the facts, rather than the date of the flight, and identified the returns, elections and information filings that follow from it. The work included explaining which obligations continue after departure because of assets left behind. The engagement produced a departure filing plan, a list of documents to retain, and a written record of the residency conclusion for any later enquiry.
A client discovered that an election affecting several later years had never been made, and the returns since had been prepared as though it had. We established when the election should have been filed, what relief exists where one is late, and what evidence supports a request for it to be accepted. The work consisted of preparing that request with the underlying facts documented, and setting out the consequences for each affected year under both outcomes. The engagement produced a lodged request and returns prepared consistently with the position taken.
Born in the United States, left as an infant, and told by a bank that the returns were owed all along. The work is sequencing: establish which years are actually open, choose the catch-up route on the facts rather than filing quietly, and claim the exclusions and credits that were never taken.
Read how this one runsContributions or beneficiaries in Canada can bring a foreign trust inside the Canadian net entirely. The analysis is who contributed what and when, because the answer decides whether the trust files here at all.
Read how this one runsAll case studies — every published engagement in one place.
Strategy and compliance for income, assets and families spread across borders.
Foreign property income and sales are taxed in both countries by default; Section 216, FIRPTA and treaty credits are the standing toolkit.
Property is taxed where it sits, which is the one rule no treaty overrides. What the treaty does decide is the credit, the rate on the rent and what happens on the sale — and the clearance certificate on a disposition is applied for before closing, not after the buyer has already held the money back.
Where our partners studied — CPA Canada (In-Depth Tax Program), AICPA, the Institute of Chartered Accountants of India and the Malaysian Institute of Accountants.
