A few years ago, I was informed that the US and Thailand have a tax treaty. Meaning that if a US person files a US tax return, they don't owe any income tax in Thailand. I remember when the banks were offering fairly high interest rates on short term savings instruments that a tax was levied against the earned interest. Since Thailand and the US had the tax treaty, if the income from these instruments was claimed on the US tax return, then the person could make a claim (with a Thai tax number) and be reimbursed the tax that was levied. It's been several years since I went through this process of applying for a reimbursement since the interest rate banks were offering on short term instruments was less than I could get on my savings accounts in the US. As a retiree, I think that pensions and social security are not consider as earned income. So it will be interesting to see how the tax treaty affects this new tax development.