Competitively priced Form 8843 — exempt individual statement

Form 8843 — who files it, when it is due, what late filing costs, and what we charge to prepare it. United States (IRS). Competitively priced Form 8843 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

Start by sending whatever paperwork exists — a written fixed quote comes back before any work begins.

24-hour helpline: +1 (416) 619-0068
  • Google rating 5.0 out of 5
  • 18,000+ clients served
  • 24-hour helpline: +1 (416) 619-0068
In 60 words

Form 8843 is a residency or status filing: Excludes days of presence in the US for students, teachers, trainees and certain other visa holders from the residency day-count. Non-resident students, scholars, trainees and their dependants present in the US under the relevant visa categories.

Do you need this?

Non-resident students, scholars, trainees and their dependants present in the US under the relevant visa categories.

Read this first; the rest is procedure. This is filed even when there is no income and no tax. Skip it and the excluded days count, which can convert a student into a US tax resident with worldwide income and foreign-account reporting.

The team at work in the open-plan office

Transparent, fixed pricing for form 8843 exempt individual statement

The exempt-individual statement is short work when one person files for a current year with dates that are already documented. What lifts the fee is a household where each dependant needs a statement of their own, a run of years never filed, or a visa status that changed partway and leaves the day-count to be rebuilt from travel records. The fee is agreed in writing first.

1040-NR non-resident return — fixed-fee price

From $449

fixed, quoted before work starts

The non-resident US return, with income separated between the net-basis and gross-basis systems and any treaty position claimed and, where required, disclosed.
See the full fee page

US state nexus review — fixed-fee price

From $999

fixed, quoted before work starts

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.
See the full fee page

Non-resident & departure filings

From $349

fixed, quoted before work starts

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

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

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

Catch-up & voluntary disclosure

From $349

fixed, quoted before work starts

For a filing history that stopped — the penalty position assessed first, then the years filed in the order that protects it.
See the fee schedule

Corporate cross-border filing

From $999

fixed, quoted before work starts

Returns for companies with foreign subsidiaries, foreign income or foreign shareholders, and the schedules each of those triggers.
See the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

The employer side of mobility — where to register, what to withhold, and what to report once someone works across a border.
See the fee schedule

All published fees on one page — the complete list of what each engagement costs, stated as figures rather than ranges.

What the reporting test actually looks at

What decides whether Form 8843 applies
Test appliedEvidence that decides it
The obligationExcludes days of presence in the US for students, teachers, trainees and certain other visa holders from the residency day-count.
Who it bindsNon-resident students, scholars, trainees and their dependants present in the US under the relevant visa categories.
Jurisdiction and authorityUnited States — IRS
Category of filingResidency or status filing

When it is due

Status filings are generally made with the return for the year of the arrival, departure or presence in question. Some are optional and can be made at any time; the ones that accompany a return follow the return's date. We diarise it from your own year end rather than from a generic calendar, because the two rarely coincide in a cross-border group.

What late or missed filing costs

The exposure is not usually a penalty. It is the default status: days that should have been excluded are counted, a residency position that should have been documented is not, and a whole year of worldwide income comes into a tax base it should never have entered. We quantify the exposure in writing before recommending a route, so the decision is made on numbers rather than on anxiety.

The numbers, end to end

Numbers make this concrete, so here is the same rule applied to a set of figures.

A deemed disposition on the day residency ends

A portfolio bought for C$200,000 is worth C$390,000 on the departure day. Nothing is sold. Assume half the gain enters income and assume a 41% marginal rate on it.

A deemed disposition on the day residency ends
ItemAmount
Cost of the propertyC$200,000
Value on the departure dayC$390,000
Accrued gain treated as realisedC$190,000
Amount assumed to enter incomeC$95,000
Tax at an assumed 41%C$38,950

C$38,950 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 shape of that result holds; the size of it depends entirely on your own numbers and dates.

Illustrative figures, not a client engagement: the amounts are chosen to make the mechanism legible, and the rates and thresholds are assumptions stated for the example only. We confirm every one of them against the issuing authority for your own tax year before anything is filed.

How we prepare and file it, and what it costs

You get the number for Form 8843 up front, as part of one fee for the whole set rather than as a separate charge that appears at the end. See the NRI selling property in India for comparable engagements.

From first call to filed

  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
  • Documents move through an access-controlled portal rather than email.
  • Consultations scheduled to your working day rather than ours.
  • Your existing accountant keeps the domestic file; we take the cross-border piece, with the boundary in writing.

One call now is worth more than a filing season of guessing.

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.

Foreign account reporting, in practice

People reach this page searching for foreign account reporting. It is covered here as it applies to Form 8843 — who it applies to, what has to be filed, and what it costs, at a fixed fee agreed before the work starts.

This is filed even when there is no income and no tax.

From first contact to filed return

  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 form 8843 exempt individual statement

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

Deemed disposition on death
The rule treating most capital property as sold at market value immediately before death, which is how Canada taxes at death instead of levying an estate tax.
Importer of record
The party legally responsible for an import, and therefore the party that can recover the import tax. Naming the wrong one strands the recovery.
Resident contributor
A person resident in the country who transferred or loaned property to a foreign trust — which is enough to make the trust deemed resident under some rules.
Forced heirship
Rules in some legal systems reserving part of an estate for particular heirs, which can override a will drafted elsewhere.
form 8843 exempt individual statement: How we read this one

This is filed even when there is no income and no tax.

However the file develops, three things stay fixed: a written scope and fee before work begins, a named practitioner reviewing the result, and your approval before anything is filed.

The published fees closest to form 8843 exempt individual statement

Whether the exempt-individual statement travels on its own or sits behind a return also moves the price: filed alone with no income it is a contained job, while a year in which the exemption fails and residency has to be worked through brings a full filing position with it, and the quote reflects which of those you are in.

1040-NR non-resident return

$449fixed, before work starts

Covers: The non-resident US return, with income separated between the net-basis and gross-basis systems and any treaty position claimed and, where required, disclosed.

What makes it bigger: Whether there is US business activity as well as passive income. Two rate systems on one return is the work; a single withheld dividend stream is not.

See this fee page

US state nexus review

$999fixed, before work starts

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.

What makes it bigger: 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.

See this fee page

Why choose Legal Quotient for form 8843 exempt individual statement

The fee is fixed before we start

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

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.

The order of filing is planned, not improvised

Which return goes first decides whether relief can be claimed at all. That sequence is worked out before anything is submitted.

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.

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

From first call to filed return

Step 1

The opening call

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

Step 2

Scope in writing

A written scope and a fixed fee before any work starts

Step 3

Prepared and checked

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

Step 4

Filed, then supported

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

The team reviewing a file together at a desk

How the work runs — quote first, then the work

  • 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

More of the same work, from other angles

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

Services these clients use most

Repatriation planning Its own page: repatriation planning — mechanism, deadlines and published fees.
Form 8992 — GILTI: global intangible low-taxed income Everything on global intangible low taxed income, at the same depth as this page.
Lost or stolen crypto claims Lost or stolen crypto claims — the guide, the FAQ and the fixed fee.
Royalty and fees for technical services — withholding The full guide to royalty and fees for technical services — withholding, with the fee fixed before any work starts.
Indian mutual fund TDS for NRIs Its own page: Indian mutual fund TDS for NRIs — mechanism, deadlines and published fees.
Canadian receiving a foreign gift Everything on Canadian receiving a foreign gift tax, at the same depth as this page.
Repatriating money out of India Repatriating money out of India — the guide, the FAQ and the fixed fee.
Certificate of residency — Canada, US, India The full guide to certificate of residency Canada US India, with the fee fixed before any work starts.
Regulation 102 — waiver application Its own page: regulation 102 waiver application — mechanism, deadlines and published fees.

Who we help

Crypto traders — your filing calendar Its own page: crypto traders your filing calendar — mechanism, deadlines and published fees.
Tax for welders & skilled trades Everything on welders & skilled trades tax, at the same depth as this page.
AI & deep-tech startups cross-border tax Ai & deep-tech startups cross border 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.
Non-resident landlords — what we charge Its own page: non-resident landlords what we charge — mechanism, deadlines and published fees.
IT contractors — relief you're probably missing Everything on it contractors relief you're probably missing, at the same depth as this page.
Civil & structural engineers — what you owe in each country Civil & structural engineers what you owe in each country — the guide, the FAQ and the fixed fee.
Tax for seasonal agricultural workers The full guide to seasonal agricultural workers tax, with the fee fixed before any work starts.
Hospitality & franchise groups cross-border tax Its own page: hospitality & franchise groups cross border tax — mechanism, deadlines and published fees.

Where our clients live and work

Uruguay tax for expats — country guide Its own page: uruguay tax for expats — mechanism, deadlines and published fees.
Lebanon tax for expats — country guide Everything on lebanon tax for expats, at the same depth as this page.
Argentina tax for expats — country guide Argentina tax for expats — the guide, the FAQ and the fixed fee.
Cyprus tax for expats — country guide The full guide to Cyprus tax for expats, with the fee fixed before any work starts.
Israel tax for expats — country guide Its own page: Israel tax for expats — mechanism, deadlines and published fees.
Morocco tax for expats — country guide Everything on morocco tax for expats, at the same depth as this page.
South Africa tax for expats — country guide South Africa tax for expats — the guide, the FAQ and the fixed fee.
Hungary tax for expats — country guide The full guide to hungary tax for expats, with the fee fixed before any work starts.
Croatia tax for expats — country guide Its own page: croatia 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

Files that look like this one

Case study 1

Never Filed a US Return — and Only Just Found Out

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 runs
Case study 2

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 3

Information Returns Missed Behind a Correct Return

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

Read how this one runs
Case study 4

One Employee in a State Nobody Had Registered In

A single person working from home can create payroll registration, withholding and sometimes an income tax filing for the company in that state. The review measures activity against each state's own threshold.

Read how this one runs
Case study 5

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 6

A Trust Abroad With a Canadian Connection

Contributions 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 runs
Case study 7

Two Passports, Two Returns, One Income

Dual citizenship does not let you choose which country taxes you. The work is establishing residence, applying the treaty article that governs each income type, and preparing both returns from one set of figures so they agree line for line.

Read how this one runs
Case study 8

A US Citizen Settled in India, Filing on Both Sides

Residence in India and citizenship in the United States produce two annual returns for one income. The order decides the credit, and the Indian financial year and the US calendar year have to be reconciled before either is prepared.

Read how this one runs

All case studies — every published engagement in one place.

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

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

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

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

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

Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.

Transfer Pricing & BEPS

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

Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.

Cross-Border Corporate Tax

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

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

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

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

  • 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

Form 8843 — questions we are asked

Do I file Form 8843 even if no tax is owed?

Residency or status filing obligations of this kind are generally required on the facts rather than on the tax result, so a nil position does not remove one. Non-resident students, scholars, trainees and their dependants present in the US under the relevant visa categories.

What happens if I have missed Form 8843 for several years?

Missed years are dealt with as a package rather than one at a time, because the route chosen for the first year affects the relief available for the rest. We map the years and the obligations before anything is filed.

Is Form 8843 the same as the other reports I already file?

No. Excludes days of presence in the US for students, teachers, trainees and certain other visa holders from the residency day-count. Satisfying a different obligation, even one covering the same accounts or entity, does nothing for this one.

What is double tax relief and how is it given?

Three mechanisms, and which one you get depends on your residence country's law and the treaty. Exemption leaves the foreign income out of the residence-country base. Credit taxes it and then subtracts the foreign tax, capped at the residence-country tax on that income. Deduction merely reduces taxable income by the foreign tax, and is usually the weakest. Canada and the United States lead with credit; several treaties give exemption for specific income types. See claiming the credit.

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.

24-hour helpline: +1 (416) 619-0068

Let us take Form 8843 off your desk

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

  • Offices in India, the USA, Canada and the UAE
  • 18,000+ clients served
  • 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