Affordable Form 8854 — expatriation statement, the US exit tax

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Form 8854 — who files it, when it is due, what late filing costs, and what we charge to prepare it. United States (IRS). Affordable Form 8854 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

Your own file sets the fee. Send it over, and a written quote arrives before anything is prepared.

24-hour helpline: +1 (416) 619-0068
  • 24-hour helpline: +1 (416) 619-0068
  • Offices in India, the USA, Canada and the UAE
  • Fixed fee agreed before work starts
In 60 words

Form 8854 is a relief or credit claim: The expatriation statement: certifies tax compliance and computes the mark-to-market exit consequences of giving up citizenship or long-term residence. Individuals who relinquish US citizenship, and long-term green-card holders who abandon permanent residence.

Who this applies to

Individuals who relinquish US citizenship, and long-term green-card holders who abandon permanent residence.

Everything else on this page follows from this. Covered-expatriate status turns on three separate tests — an income test, a net-worth test and a compliance certification — and failing any one of them is enough. Sequencing the departure and the final filings is the difference between an exit and an exit tax.

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

US exit tax — priced before we start

What decides the fee on an expatriation statement is whether the preceding years of returns are already filed or have to be brought current before compliance can be certified, and whether the mark-to-market computation bites. A salaried leaver with a pension is not the engagement that private company shares, deferred compensation and trust interests make. The fee is agreed in writing before work starts.

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

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

One engagement for a personal return that touches more than one country: the income, the assets held abroad and the relief claimed against them.
See the fee schedule

Foreign asset & information reporting

From $349

fixed, quoted before work starts

Disclosure of assets and interests held abroad, built once from a single asset list and filed on every side that asks for it.
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

Corporate cross-border filing

From $999

fixed, quoted before work starts

Corporate compliance for a group that trades or holds assets in more than one country, prepared on both sides together.
See the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

What an employer owes when an employee works in another country: the registrations, the withholding and the reporting that follow.
See the fee schedule

All published fees on one page — one page, every published fee, nothing quoted as a vague bracket.

What the reporting test actually looks at

What has to be establishedEvidence we work from
The obligationThe expatriation statement: certifies tax compliance and computes the mark-to-market exit consequences of giving up citizenship or long-term residence.
Who it bindsIndividuals who relinquish US citizenship, and long-term green-card holders who abandon permanent residence.
Jurisdiction and authorityUnited States — IRS
Category of filingRelief or credit claim

Verified tests — covered expatriate status

TestFigure
Average annual net income tax for the 5 years before expatriation (2025)more than $206,000
Net worth on the date of expatriation$2,000,000 or more
Certification testFails to certify on Form 8854 compliance with all federal tax obligations for the 5 tax years preceding expatriation.
Net unrealised gain excluded from the mark-to-market charge (2025)$890,000

Verified against the IRS on 2026-08-13: irs.gov — Instructions for Form 8854. Applies to expatriations after 2008-06-16. Covered expatriate if ANY one of the three tests is met. The income-tax test is inflation-adjusted (base $162,000 in 2017); the $2 million net-worth test is not.

When it is due

A claim generally has to be made on a return filed for the year in question, which makes the return deadline the claim deadline. Some claims can be made on an amended return within the reassessment window; others are lost if not made on the original filing, so the two are worth distinguishing before a late filing. 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

Missing a claim usually costs the relief rather than a penalty — which is why it goes unnoticed. The money is real: an unclaimed credit or exclusion is tax paid twice on the same income, and depending on the claim it may or may not be recoverable by amending later. The practical response is not speed but order: mapping every affected year before contacting an authority is what keeps relief on the table.

What this looks like with numbers

It is easier to see with numbers attached.

A deemed disposition on the day residency ends

A portfolio bought for C$358,000 is worth C$594,280 on the departure day. Nothing is sold. Assume half the gain enters income and assume a 45% marginal rate on it.

ItemAmount
Cost of the propertyC$358,000
Value on the departure dayC$594,280
Accrued gain treated as realisedC$236,280
Amount assumed to enter incomeC$118,140
Tax at an assumed 45%C$53,163

C$53,163 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. That is an illustration of the mechanism, not a prediction about your file — the same computation on your figures is the first thing we do.

An illustration, not a client file. The sums are chosen for legibility and the thresholds are stated for the example alone — nothing reaches a filing until it has been confirmed at source for your own year.

How we prepare and file it, and what it costs

Pricing is settled first: a written scope and a fixed fee for it, before any work begins. See the IRS streamlined domestic offshore for comparable engagements.

The four steps

  1. 1Confirm eligibility against the specific test the claim depends on
  2. 2Compute the claim on the correct basis and in the correct currency
  3. 3File the claim with the return, with the supporting schedules attached
  4. 4Carry forward anything unused and track it for future years
  • We will tell you when you do not need us, and that call is free.
  • Every statutory figure in your file is verified for your own year at source.
  • Consultations scheduled to your working day rather than ours.

If a letter prompted this, bring the letter — it usually contains the answer to half the questions.

Reviewed for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. General guidance only. Your own facts decide the answer, so bring them to a call before relying on this.

US exit tax — what this page covers

Read this page for US exit tax. It works through Form 8854 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: california exit tax 2025 · what is the us exit tax · exit tax · exit tax us · exit tax form.

Covered-expatriate status turns on three separate tests — an income test, a net-worth test and a compliance certification — and failing any one of them is enough.

The four phases of the work

  1. Share your documents

    A secure upload link arrives after the first call — send files in any state.

  2. A written fixed fee

    The quote is fixed from what you send; it does not move once accepted.

  3. Preparation, both sides at once

    The returns are drafted together, reconciled line against line.

  4. Approve, then file

    Nothing is filed until you have seen it and approved it.

The difference a dedicated cross-border team makes

Factor Legal Quotient Hourly billing model
Pricing A fixed fee, agreed in writing before work starts Hourly, billed as incurred
Experience 15+ years of cross-border work, 18,000+ clients Varies by file
Both sides of the border Prepared together by one team, so relief is claimed exactly once One country at a time, reconciled later
Who reviews it A named practitioner, published on the page Whoever the queue reaches
Where the work happens Our offices in India, the USA, Canada and the UAE Whichever single office you can travel to

The vocabulary this page leans on

Virtual digital asset
India's statutory category for crypto and similar assets, taxed under a dedicated regime with a transaction-level deduction at source.
Portability
The election allowing a deceased US spouse's unused exemption to be used by the survivor. It has to be claimed on a return.
Secondary adjustment
A follow-on characterisation of the money that never moved after a transfer-pricing adjustment — often a deemed loan or dividend, with interest or withholding.
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.
US exit tax: How we read this one

Covered-expatriate status turns on three separate tests — an income test, a net-worth test and a compliance certification — and failing any one of them is enough.

Whichever way the facts cut, you keep the same footing: a fee agreed in writing beforehand, a named practitioner reviewing the file, and nothing filed until the work is delivered and approved.

The published fees closest to US exit tax

Sequencing is the other cost on an exit tax file: the departure year carries a split filing position, and where an election to defer tax on a particular asset is worth making, that decision has to be researched and documented rather than ticked. A file where the departure has already happened costs more than one where it has not.

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: Arrival and departure years priced as one engagement, with the part-year residence position and the assets deemed disposed of on exit.

See this fee page

Foreign asset & information reporting

$349fixed, before work starts

Covers: Foreign holdings mapped once — accounts, real property, shareholdings — then reported to each authority in the form it requires.

See this fee page

Why choose Legal Quotient for US exit tax

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.

One team, not two firms billing separately

You are not the go-between for two sets of advisers with two sets of assumptions. One engagement covers each country the file touches.

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.

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.

The team reviewing a file together at a desk

US exit tax — the four phases

Step 1

The opening call

A short call to work out what actually applies to you and what does not

Step 2

Scope in writing

A written quote against a defined scope, with nothing billed by the hour

Step 3

Prepared and checked

We prepare, a named reviewer checks it, and you see it before it goes

Step 4

Filed, then supported

You approve, we file, and only then do you pay

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

A fixed quote first, in writing

  • Step 1: Send the documents as they are – No tidying required — forward what you have and we tell you what is missing.
  • Step 2: Get a fixed quote in writing – Priced from your actual documents before any work begins, not estimated after.
  • Step 3: Both countries prepared together – One team builds the filings against each other so the relief lands exactly once.
  • Step 4: Review, then file – You approve the finished work before we file it.

Quoted up front, in writing.

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

Keep reading, sideways

Browse sideways: the pages below answer the neighbouring questions.

Services these clients use most

International tax planning International tax planning — the guide, the FAQ and the fixed fee.
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Indian mutual fund TDS for NRIs Everything on Indian mutual fund TDS for NRIs, at the same depth as this page.
Form 3520 — foreign gifts & trusts Form 3520 foreign gifts trusts — the guide, the FAQ and the fixed fee.
Indian pension received abroad The full guide to Indian pension received abroad, with the fee fixed before any work starts.
AIS & TIS — annual information statement (India) Its own page: ais & tis India — mechanism, deadlines and published fees.
Form ITR-7 — trusts & institutions (India) Everything on ITR-7 India, at the same depth as this page.
Form 26AS — tax credit statement (India) Form 26as India — the guide, the FAQ and the fixed fee.

Clients who arrive with this exact page

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Tax for adult-platform creators Everything on adult-platform creators tax, at the same depth as this page.
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Cross-border truck drivers — what you owe in each country The full guide to cross-border truck drivers what you owe in each country, with the fee fixed before any work starts.
Tax for diplomatic & consular staff Its own page: diplomatic & consular staff tax — mechanism, deadlines and published fees.
Property developers cross-border tax Everything on property developers cross border tax, at the same depth as this page.
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The corridors we work every week

Iceland tax for expats — country guide Iceland tax for expats — the guide, the FAQ and the fixed fee.
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Morocco tax for expats — country guide Its own page: morocco tax for expats — mechanism, deadlines and published fees.
Malaysia tax for expats — country guide Everything on Malaysia 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.
Qatar tax for expats — country guide The full guide to Qatar tax for expats, with the fee fixed before any work starts.
Ghana tax for expats — country guide Its own page: Ghana tax for expats — mechanism, deadlines and published fees.
Barbados tax for expats — country guide Everything on Barbados tax for expats, at the same depth as this page.
Armenia tax for expats — country guide Armenia tax for expats — the guide, the FAQ and the fixed fee.

The people on your file

Five named practitioners, each with the part of a cross-border file they carry. Every page on this site says who reviewed it, and the reviewer is one of these people rather than an unnamed team.

Udit Gupta

Udit Gupta

Cross-Border Tax Expert

CA (ICAI), In-Depth Tax Trained

Reviews and signs off the practice's cross-border positions, and carries final responsibility for the treaty analysis on every file that leaves the office.

Abhinav Gupta

Abhinav Gupta

Canada Tax / International Tax

Canada Tax, International Tax, Cross-Border Tax, Transfer Pricing

Canadian returns with foreign income, non-resident filings, and the transfer-pricing documentation that runs alongside intercompany work.

Raghav Gupta

Raghav Gupta

International Tax

International Tax, Transfer Pricing Specialist

Benchmarking, method selection and the local-file and master-file sets that support a group's pricing policy under examination.

Anmol Mittal

Anmol Mittal

Canada and US tax

CPA Canada, CPA USA, CA (ICAI)

Files that have to be right on both sides of the border at once — dual filings, streamlined catch-ups, and the foreign tax credit reconciliation between them.

Vinayak Indolia

Vinayak Indolia

CFO advisory

CPA, CA. Fractional CFO and Senior Advisory Specialist

Groups that need the tax position and the finance function to agree: structure reviews, intercompany policy, and the reporting a board can act on.

Meet the whole team

What these engagements turn on

Case study 1

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 2

A Distribution From a Trust Set Up Abroad

A distribution can be capital in the trust's country and income here, and the reporting attaches to the beneficiary rather than the trustee. The work is characterising the payment before it is received where possible.

Read how this one runs
Case study 3

A Second Opinion on a Return Already Filed

A cross-border return prepared on one side only is usually right in isolation and wrong in combination. The review checks residence, source and relief in that order, and says plainly whether an amendment is worth making.

Read how this one runs
Case study 4

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 5

A Foreign Affiliate Return Filed Years Late

The reporting obligation on a company held abroad runs separately from the corporate return and carries its own exposure. The work is reconstructing the surplus position across the open years before any filing goes in.

Read how this one runs
Case study 6

US Estate Tax on Assets a Canadian Did Not Know Were Exposed

US shares and US real estate sit inside the US estate tax net regardless of where the owner lives. The treaty provides relief that is proportionate rather than automatic, and the calculation depends on the worldwide estate.

Read how this one runs
Case study 7

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 8

Choosing Between Methods on the Evidence

A comparable uncontrolled price is the strongest method where one genuinely exists, and reaching for it where it does not is weaker than a properly applied alternative. The choice is documented with the reasons for rejecting the others.

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

Cross-Border Real Estate

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.

  • Section 216 rental returns
  • FIRPTA withholding recovery
  • Section 116 clearance
  • Treaty credit optimization
Explore Real Estate

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 8854 — questions we are asked

Do I file Form 8854 even if no tax is owed?

Relief or credit claim obligations of this kind are generally required on the facts rather than on the tax result, so a nil position does not remove one. Individuals who relinquish US citizenship, and long-term green-card holders who abandon permanent residence.

What happens if I have missed Form 8854 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 8854 the same as the other reports I already file?

No. The expatriation statement: certifies tax compliance and computes the mark-to-market exit consequences of giving up citizenship or long-term residence. Satisfying a different obligation, even one covering the same accounts or entity, does nothing for this one.

Is there a California exit tax?

A wealth-and-departure tax has been proposed in California more than once and has not been enacted. What does exist is enforcement of the ordinary rules, which reaches further than people expect: California taxes its residents on everything and taxes non-residents on California-source income, so trailing items from work done there remain taxable, and a change of residence is tested against a long list of factors rather than a moving date. See state residency and domicile.

Should I claim the foreign tax credit or deduct the foreign tax instead?

The credit is usually worth more, because it reduces tax rather than income, and because unused amounts carry over. The deduction can win in narrow cases — where the limitation would waste most of the credit and you have no prospect of foreign income later to absorb it. The choice is all-or-nothing for the year and it interacts with your carryovers, so it is a decision to model rather than to default. See exclusion against credit.

Does my foreign spouse have to pay US tax?

Not unless something connects them to the US system: they are a citizen or green card holder, they meet the substantial presence test, they have US-source income, or you elect to treat them as a US resident so you can file jointly. That election is the one people make without weighing it, because it reaches their foreign salary, their foreign investments and their foreign accounts, not just their name on the form. See a US person with a non-resident spouse.

Tax terms explained

TCSPANSourcing by workdaysEconomic employerTDSSection 116 certificateService PEEconomic double taxationLocal fileStreamlined domestic offshoreVoluntary Disclosures ProgramMark-to-market electionGreen card testFATCA Browse the full A–Z glossary

Forms and situations related to Form 8854

Nearby pages

All US & FinCEN formsForm 1040-ES — estimated tax from abroadForm 8621 — PFICForm 3520-A — foreign trust annual returnForm 8288-C — section 1446(f) withholdingForm 1040-NR — non-resident alien returnForm 8858 — foreign disregarded entity

Also relevant

Advance rulings — IndiaTie-breaking dual residency in practiceCRA Voluntary Disclosures Program — offshore and unreported incomeNon-resident rental income from Canadian propertyPart XIII withholding reviewCRA residency determination review

Answered questions

Who files Form 8854?What is the late filing penalty for Form 8854?
No hourly billing, ever

Talk to us about Form 8854

We scope it on a call, quote it in writing, and you see the result before anything is filed.

Contact Us 24-hour helpline +1 (416) 619-0068 See fixed fees
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Where our partners studied — CPA Canada (In-Depth Tax Program), AICPA, the Institute of Chartered Accountants of India and the Malaysian Institute of Accountants.

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