mudcat

Bought one with my wife as beneficiary when we were newly married to fund a goodbye gift if that was necessary. I did get asked to provide my passport and U.S. Social Security number a few months ago, so yes life insurance companies are concerned with the U.S. tax man. Of note is that the payout is exempt from the Thai inheritance tax act and income taxes: https://www.rd.go.th/english/37749.html#section42 Section 42 The assessable income of the following categories shall be exempt for the purpose of income tax calculation: 13) Compensation against wrongful acts, amount derived from insurance or from funeral assistance scheme.

Tipping does not make much of a difference to me as we don't go to places that are not family owned and staffed. Probably would need to rethink our monetary standards if we lived in a city and had regular haunts. Personal standard is to tip taxi drivers on long trips who don't terrify me - usually ThB 100. Always tip the guy who brings up our bags and turns on the AC - usually ThB 50. (was a caddy in my youth) Always tip the housekeeper - ThB 100 per night (my grandmother and aunt were maids). At restaurants without a service charge leave ThB 50 or 100 on the tray (supposedly gets split among staff unlike tip in the hand). Make special note and tip a bit extra if the grandchild is with us when the waitperson greets and makes her feel welcome, e.g. at our regular restaurant they see us coming and brings the high chair for her and wait for her order (may be a while as she scans the photos).

Yet again, another case of TRD PowerPoint slides substituting for actual training - see the last slide in this 'training' presentation: https://www.rd.go.th/fileadmin/user_upload/lorkhor/newspr/2024/FOREIGNERS_PAY_TAX2024.pdf Note that the above presentation ignores DTAs methodology for dealing with foreign income, i.e. by exemption or credit as described in Sections 3.1 and 3.2 of https://www.rd.go.th/english/21973.html

As a veteran of two spinal fusion surgeries (same surgeon, fifteen years apart) I can attest that a successful operation will give you your life back. The procedure is long (but you are asleep) but I was walking the next day and on a plane back here in a few weeks. Go for the most experienced surgeon you can find and avoid any miracle cures if the MRI indicates surgery.

I am not sure about your PEA, but I believe that here the bank transfer has to happen from the PEA account holder's account. I simply transfer ThB2k per month to cover utilities (water, garbage, internet (NT), and PEA. Over the year it is more than enough and leaves her money to top up her DTAC account - I cover an annual data sim card (about ThB 1,800). My wife maintains an adequate balance for the two direct pays (PEA and NT) so this only works if the account holder can be trusted to maintain their balance, The other two (water and garbage) are chump change.

Always keep in mind that Thailand is a low trust country where "people say" all sorts of things that reinforce their suspicion of anything other than cash. We have PEA and NT (TOT) on autopay and make a monthly transfer to my wife's for food and household expenses. The only issue with individual transfers is they are limited to one year and need to be renewed each December.

Not authoritative, but from a firm that does household removals to the U.S. Your shipment of personal effects and household items can be imported duty-free if: You are a returning US citizen: a. All personal effects or household items must be owned and used for at least 12 months prior to you importing them. https://www.sevenseasworldwide.com/customs-advice/us Refer to Customs Form 3299 and associated instructions: https://www.cbp.gov/document/forms/form-3299-declaration-free-entry-unaccompanied-articles

The contact page for Thailand directs one to Malaysia. I seem to remember speaking with them. Best if you copy your inquiry so you can direct them to it or forward it to them. As my original post mentioned you will do better if you can ask for a depot to depot quote and take advantage of their expertise in ocean shipping and paperwork and take care of local transport yourself. https://www.sevenseasworldwide.com/contact

When we moved our stuff from San Francisco to the Isan in 2020 we used Seven Seas' move cube service. https://www.sevenseasworldwide.com/en-th/ They were fussy about documentation coming this way (boxes labeled and inventoried), but lo and behold the box arrived at our home without any need to travel to Bangkok to clear customs. Everything arrived without any damage and we were very happy. Their moving cubes: https://www.sevenseasworldwide.com/en-th/moving/movecube/#big We purchased a full set of moving boxes from U-Haul to effectively pack and then stow into the cube - with planning the move cube can be fully packed: Believe that their West Coast depots are in Richmond (near SF) and Los Angeles. Probable best to plan on unloading into a U-Haul truck at one of those sites, and try to get a quote from your Thai home to their Bangkok depot.

From the 1996 Technical Explanation: Paragraph 3 Some provisions of the Convention are intended to provide benefits by a Contracting State to its citizens and residents that do not exist under its internal law. Paragraph 3 sets forth certain exceptions to the saving clause that preserve these benefits for citizens and residents of the Contracting States. Subparagraph (a) lists certain provisions of the Convention that are applicable to all citizens and residents of a Contracting State, despite the general saving clause rule of paragraph 2: (1) Paragraph 2 of Article 9 (Associated Enterprises) grants the right to a correlative adjustment with respect to income tax due on profits reallocated under Article 9. (2) Paragraphs 2 and 5 of Article 20 (Pensions and Social Security Payments) deal with social security benefits and child support payments, respectively. The inclusion of paragraph 2 in the exceptions to the saving clause means that the grant of exclusive taxing right of social security benefits to the paying country applies to deny, for example, to the United States the right to tax its citizens and residents on social security benefits paid by Thailand. The inclusion of paragraph 5, which exempts child support payments from taxation by the State of residence of the recipient, means that if a resident of Thailand pays child support to a citizen or resident of the United States, the United States may not tax the recipient. (3) Article 25 (Relief from Double Taxation) confirms the benefit of a credit to citizens and residents of one Contracting State for income taxes paid to the other. (4) Article 26 (Non-Discrimination) requires one Contracting State to grant national treatment to residents and citizens of the other Contracting State in certain circumstances. Excepting this Article from the saving clause requires, for example, that the United States give such benefits to a resident or citizen of Thailand even if that person is a citizen of the United States. (5) Article 27 (Mutual Agreement Procedure) may confer benefits by a Contracting State on its citizens and residents. For example, the statute of limitations may be waived for refunds and the competent authorities are permitted to use a definition of a term that differs from the internal law definition. These benefits are intended to be granted by a Contracting State to its citizens and residents. Subparagraph (b) of paragraph 3 provides a different set of exceptions to the saving clause. The benefits referred to are all intended to be granted to temporary residents of a Contracting State (for example, in the case of the United States, holders of non-immigrant visas), but not to citizens or to persons who have acquired permanent residence in that State. If beneficiaries of these provisions travel from one of the Contracting States to the other, and remain in the other long enough to become residents under its internal law, but do not acquire permanent residence status (i.e., in the U.S. context, they do not become "green card" holders) and are not citizens of that State, the host State will continue to grant these benefits even if they conflict with the statutory rules. The benefits preserved by this paragraph are the host country exemptions for the following items of income: government service salaries and pensions under Article 21 (Government Service); certain income of visiting students and trainees under Article 22 (Students and Trainees); certain income of visiting teachers or researchers under Article 23 (Teachers); and the income of diplomatic agents and consular officers under Article 29 (Diplomatic Agents and Consular Officers).

The savings clause in Article 1 (Personal Scope) of the 1996 DTA: ARTICLE 1 Personal Scope 1. This Convention shall apply to persons who are residents of one or both of the Contracting States, except as otherwise provided in the Convention. 2. Notwithstanding any provision of the Convention except paragraph 3 of this Article, a Contracting State may tax its residents (as determined under Article 4 (Residence)), and by reason of citizenship may tax its citizens, as if the Convention had not come into effect. For this purpose, the term "citizen" shall include a former citizen whose loss of citizenship had as one of its principal purposes the avoidance of tax (as defined under the laws of the Contracting States), but only for a period of 10 years following such loss. In the case of the United States, the term "resident" shall include a former long-term lawful resident (whether or not so treated under Article 4) whose loss of residence status had as one of its principal purposes the avoidance of tax (as defined under the laws of the United States), but only for a period of 10 years following such loss. 3. The provisions of paragraph 2 shall not affect: a) the benefits conferred by a Contracting State under paragraph 2 of Article 9 (Associated Enterprises), under paragraphs 2 and 5 of Article 20 (Pensions and Social Security Payments) and under Articles 25 (Relief from Double Taxation), 26 (Non Discrimination), and 27 (Mutual Agreement Procedure); and b) the benefits conferred by a Contracting State under Articles 21 (Government Service), 22 (Students and Trainees), 23 (Teachers) and 29 (Diplomatic Agents and Consular Officers), upon individuals who are neither citizens of, nor have immigrant status in, that State. https://rd.go.th/fileadmin/download/nation/america_e.pd

From the 1996 Convention and Technical Explanation: TAX CONVENTION - ARTICLE 20 Pensions and Social Security Payments 1. Subject to the provisions of paragraph 2 of Article 21 (Government Service), pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. Article 20 deals with the taxation of private (i.e., non-government) pensions, annuities, social security, and similar benefits. Paragraph 1 Paragraph 1 provides that private pensions and other similar remuneration paid in consideration of past employment are generally taxable only in the residence State of the recipient. It is understood that the rules of this paragraph apply even if the payee of the pension is not the person who performed the past employment. For example, a pension paid to a surviving spouse who is a resident of Thailand would be exempt from tax by the United States on the same basis as if the right to the pension had been earned directly by the surviving spouse. A pension may be paid periodically or in a lump sum. The rules of this paragraph do not apply to government service pensions, which are dealt with in paragraph 2 of Article 21 (Government Service), nor do they deal with social security benefits, which are dealt with in paragraph 2 of Article 20. The phrase “pensions and other similar remuneration” is intended to encompass payments made by private retirement plans and arrangements in consideration of past employment. In the United States, the plans encompassed by Paragraph 1 include: qualified plans under section 401(a), individual retirement plans (including individual retirement plans that are part of a simplified employee pension plan that satisfies section 408(k), individual retirement accounts and section 408(p) accounts), non-discriminatory section 457 plans, section 403(a) qualified annuity plans, and section 403(b) plans. The Competent Authorities may agree that distributions from other plans that generally meet similar criteria to those applicable to other plans established under their respective laws also qualify for the benefits of Paragraph 1. In the United States, these criteria are as follows: a) The plan must be written; b) In the case of an employer-maintained plan, the plan must be nondiscriminatory insofar as it (alone or in combination with other comparable plans) must cover a wide range of employees. including rank and file employees, and actually provide significant benefits for the entire range of covered employees; c) In the case of an employer-maintained plan the plan must contain provisions that severely limit the employees’ ability to use plan assets for purposes other than retirement, and in all cases be subject to tax provisions that discourage participants from using the assets for purposes other than retirement; and d) The plan must provide for payment of a reasonable level of benefits at death, a stated age, or an event related to work status, and otherwise require minimum distributions under rules designed to ensure that any death benefits provided to the participants’ survivors are merely incidental to the retirement benefits provided to the participants. In addition, certain distribution requirements must be met before distributions from these plans would fall under paragraph 1. To qualify as a pension distribution or similar remuneration from a U.S. plan the employee must have been either employed by the same employer for five years or be at least 62 years old at the time of the distribution. In addition, the distribution must be made either (A) on account of death or disability, (B) as part of a series of substantially equal payments over the employee’s life expectancy (or over the joint life expectancy of the employee and a beneficiary), or (c) after the employee attained the age of 55. Finally, the distribution must be made either after separation from service or on or after attainment of age 65. A distribution from a pension plan solely due to termination of the pension plan is not a distribution falling under paragraph 1. The U>S. Model Convention has a more exhaustive list (note Article 20 is now Article 17 - note the 'bolded; discussion about Roth IRAs towards the end ARTICLE 17 (PENSIONS, SOCIAL SECURITY, ANNUITIES, ALIMONY, AND CHILD SUPPORT) This Article deals with the taxation of private (i.e., non-government service) pensions and annuities, social security benefits, alimony and child support payments. Paragraph 1 Paragraph 1 provides that distributions from pensions and other similar remuneration beneficially owned by a resident of a Contracting State in consideration of past employment are taxable only in the State of residence of the beneficiary. The term "pensions and other similar remuneration" includes both periodic and single sum payments. The phrase pensions and other similar remuneration@ is intended to encompass payments made by qualified private retirement plans. In the United States, the plans encompassed by Paragraph 1 include: qualified plans under section 401(a), individual retirement plans (including individual retirement plans that are part of a simplified employee pension plan that satisfies section 408(k), individual retirement accounts and section 408(p) accounts), section 403(a) qualified annuity plans, and section 403(b) plans. Distributions from section 457 plans may also fall under Paragraph 1 if they are not paid with respect to government services covered by Article 19. In the other Contracting State, the term pension applies to: [ ]. The competent authorities may agree that distributions from other plans that generally meet similar criteria to those applicable to the listed plans also qualify for the benefits of Paragraph 1. Pensions in respect of government services covered by Article 19 are not covered by this paragraph. They are covered either by paragraph 2 of this Article, if they are in the form of social security benefits, or by paragraph 2 of Article 19 (Government Service). Thus, Article 19 generally covers section 457, 401(a), 403(b) plans established for government employees, and the Thrift Savings Plan (section 7701(j)). However, the State of residence, under subparagraph (b), must exempt from tax any amount of such pensions or other similar remuneration that would be exempt from tax in the Contracting State in which the pension fund is established if the recipient were a resident of that State. Thus, for example, a distribution from a U.S. "Roth IRA" to a resident of the other Contracting State would be exempt from tax in the other Contracting State to the same extent the distribution would be exempt from tax in the United States if it were distributed to a U.S. resident. The same is true with respect to distributions from a traditional IRA to the extent that the distribution represents a return of non-deductible contributions. Similarly, if the distribution were not subject to tax when it was “rolled over” into another U.S. IRA (but not, for example, to a pension fund in the other Contracting State), then the distribution would be exempt from tax in the other Contracting State.

Arrived this afternoon via Bahtnet.

My Social Security was sent as usual but as of this afternoon had not been received by Bangkok Bank. After the mandatory re-training after a long holiday I will look again and if it isn't there call and find out what happened.

I had a colonoscopy at our provincial (Buriram) hospital last year based on my U.S. doctor's recommendation for a 5-year re-test and family history (sibling). The price was 24K ThB including 6,500 lab work on one polyp. The cost was driven up considerably by them requiring two-nights in a 'VIP' room (4,500 ThB). Pathology was negative so I get to go back in 3-years (when I will be 79. I was not concerned by the price as my medical insurance applied towards my deductible that would be applicable for another 6-months.

I have provided my executor this to put in the wire memo space: Inheritance from his father, *** *** ***. Subject to but exempt from Thai Inheritance Tax Act and exempt under Thai Revenue Code Section 42.10. I have also provided a copy of my will (and in my case, brokerage beneficiary designations).

The TRD person is mistaking Article 20 from the U.S.'s 2006 model instead of Article 17 which Addresses Social Security in much the same terms as Article 20 in the actual Thai-United States tax convention: 2006 U.S. Model Income Tax Convention Article 17 PENSIONS, SOCIAL SECURITY, ANNUITIES, ALIMONY, AND CHILD SUPPORT 1. a) Pensions and other similar remuneration beneficially owned by a resident of a Contracting State shall be taxable only in that State. b) Notwithstanding subparagraph a), the amount of any such pension or remuneration arising in a Contracting State that, when received, would be exempt from taxation in that State if the beneficial owner were a resident thereof shall be exempt from taxation in the Contracting State of which the beneficial owner is a resident. 2. Notwithstanding the provisions of paragraph 1, payments made by a Contracting State under provisions of the social security or similar legislation of that State to a resident of the other Contracting State or to a citizen of the United States shall be taxable only in the first-mentioned State. ....

As might this

These may help

This document ignores the fact that DTAs include both exemption and credit methods to avoid double taxation. See #9 of the RD's DTA FAQ: (https://www.rd.go.th/english/23520.html): 9. What is the method for elimination of double taxation provided in the agreement? - In a double taxation agreement, there are credit and exemption methods. If an revenue officer relies on the infographic when dealing with a taxpayer with 'exempt' income the calculator will come out as well as the request for how much tax was paid in the other country. Lets all curse PowerPoint and those who dumb down complex issues to bullet points

Interesting discussion of the treatment of private pensions including ROTH distributions in the Technical 2006 Model (note that the sections are different from the 1996 Thai-U.S. conventions which has this as Article 20. https://home.treasury.gov/system/files/131/Treaty-US-Model-TE-2006.pdf ARTICLE 17 (PENSIONS, SOCIAL SECURITY, ANNUITIES, ALIMONY, AND CHILD SUPPORT) This Article deals with the taxation of private (i.e., non-government service) pensions and annuities, social security benefits, alimony and child support payments. Paragraph 1 Paragraph 1 provides that distributions from pensions and other similar remuneration beneficially owned by a resident of a Contracting State in consideration of past employment are taxable only in the State of residence of the beneficiary. The term "pensions and other similar remuneration" includes both periodic and single sum payments. The phrase pensions and other similar remuneration is intended to encompass payments made by qualified private retirement plans. In the United States, the plans encompassed by Paragraph 1 include: qualified plans under section 401(a), individual retirement plans (including individual retirement plans that are part of a simplified employee pension plan that satisfies section 408(k), individual retirement accounts and section 408(p) accounts), section 403(a) qualified annuity plans, and section 403(b) plans. Distributions from section 457 plans may also fall under Paragraph 1 if they are not paid with respect to government services covered by Article 19. In the other Contracting State, the term pension applies to: [ ]. The competent authorities may agree that distributions from other plans that generally meet similar criteria to those applicable to the listed plans also qualify for the benefits of Paragraph 1. Pensions in respect of government services covered by Article 19 are not covered by this paragraph. They are covered either by paragraph 2 of this Article, if they are in the form of social security benefits, or by paragraph 2 of Article 19 (Government Service). Thus, Article 19 generally covers section 457, 401(a), 403(b) plans established for government employees, and the Thrift Savings Plan (section 7701(j)). However, the State of residence, under subparagraph (b), must exempt from tax any amount of such pensions or other similar remuneration that would be exempt from tax in the Contracting State in which the pension fund is established if the recipient were a resident of that State. Thus, for example, a distribution from a U.S. "Roth IRA" to a resident of the other Contracting State would be exempt from tax in the other Contracting State to the same extent the distribution would be exempt from tax in the United States if it were distributed to a U.S. resident. The same is true with respect to distributions from a traditional IRA to the extent that the distribution represents a return of non-deductible contributions. Similarly, if the distribution were not subject to tax when it was “rolled over” into another U.S. IRA (but not, for example, to a pension fund in the other Contracting State), then the distribution would be exempt from tax in the other Contracting State.

I was speaking proactively as to filing with my wife next year - my name will be on the return

Well, that is what the BoI maintains, but the language in Section 5 is not as clear as I would want to rely on exclusively.

Someone who has a strong position, but whose wife is easily bullied by Thai officialdom.