Misty

Who is dying? If it is you, after your death, your estate receives the US estate standard deduction that all US citizens receive, i.e. $13.99m in 2025. Or are you saying your wife who is a non US citizen/non US domicile is the one who is dying? In that case, her US asset estate would receive the $60k deduction if she leaves her assets to anyone who is not her US citizen husband. I am actually trying to help you, and unfortunately you're misinterpreting online information. This is a complicated area, and your best bet would be to hire a US estate lawyer directly and not try to do it yourself with online information. Have a good day!

Hi Yumthai, this is actually an area I've worked in for decades. I am not a lawyer, but after years of working with a number of US estate tax lawyers I do have a general working knowledge. It is a complicated (and always changing) area, so my only goal here is to provide some general information. People should consult directly with a lawyer as interpreting websites is leading to a lot of confusion. The different links that have been provided (ex: Fidelity, Wiggins) are providing correct information. However, the interpretations that people are posting here may not be correct. What estate tax deduction applies, the status of the deceased (ie. whether they are a US citizen) is what is relevant. If the deceased is a US citizen, the US citizen's estate receives the standard deduction for US citizens. For 2025 this is $13.99m and Ithe new tax bill has raised this to $15m in 2026. It doesn't matter if that US citizen is outside of the US, is married, who they are married to, whether they have a will, who or what they leave their estate to. Their estate receives the full standard deduction. This is different if the person who dies is a nondomicile/non US citizen. So if the person who dies is a Thai citizen who is domiciled in Thailand and they have US assets, then in that case the $60k standard deduction applies. The OP says he is a US citizen. So his estate would receive the standard US deduction that all US citizens receive (currently $13.99m going to $15m next year). There are additional considerations but I don't want to add to the confusion, especially as it's unlikely that many US citizens posting here have estates valued at greater than $13.99m and if they do they are definitely talking to US tax lawyers already. So again, as I started out suggesting on this thread, the best thing for people to do is consult directly with a real US estate tax lawyer. By that I don't mean read something on a website and try to interpret it, as clearly that is causing confusion.

I'm sorry, but I really do get it. The unlimited marital deduction is unlimited. The $13.99m (in 2025) is not the "unlimited marital deduction". Every US citizen is entitled to a $13.99m deduction, and this can go to anyone. No estate tax is due unless the estate is greater than $13.99m. The $60k deduction OP referred to is for a non-US citizens with US assets. The OP says he is a US citizen, so $13.99m deduction applies, not $60k.

Okay, you say you are a US citizen, and therefore you are not a "non-domiciled non-US citizen". So the $13.99m exemption applies. The $60k limit is for non-citizens.

In that case, the only way that makes sense is if you yourself are not a US citizen. Is that the case? If not, please could you DM me the details of the lawyer?

Suggest contacting a US estate tax lawyer. For 2025, the federal estate tax exemption is $13.99 million per individual, so a US citizen can leave up to $13.99m to anyone, spouse or otherwise. A US citizen can also leave an unlimited amount to a non-US spouse above this amount if a QDOT is established above the $13.99m. The $60k deduction is for non-US citizens with US assets, not the other way around.

If you get a chance, give the LTR unit a call about the WP46 and check with them about your questions. That unit was so helpful to me when I was applying. Also, my WP46 form went through a couple of updates as the form was processed through the section of the Labor Dept that works with the LTR unit, so you may find that you submit the form, and then the LTR unit may ask for some changes or updates later.

Hi Jack, I've submitted the WP46 for LTR linked digital work permits. Company signatory was an executor director of the company (in this case me). The income section is for the company's finances. Thai employee numbers - in the case you mention it sounds like this would be zero if there aren't any. Education documents - pretty sure this is for the person applying for the WP, in this case it would be your wife's education documents. Work permit number - leave blank initially. Company shareholders - does the company have a Foreign certificate or US-Thai Amity treaty approval? If not, my guess would be the shareholders should be majority Thai. For a law firm that can help, the LTR site lists a number of "certified agencies" that help with the LTR visa itself, and some are law firms. See this link: https://ltr.boi.go.th/page/ca.html

I'm sorry to hear about the delay. My experience with NYC via FB messaging was they were very prompt, answering within 24-48 hours. The BOI LTR unit has connections, albeit somewhat indirect. I'd suggest both emailing and calling the LTR unit to see if they can help clarify what the delay could be. They may be able to move things along through their back channels.

Much has been researched & written (and largely overlooked by the main stream media) on Epstein and various of his associates. Here's a couple of articles worth revisiting from decades ago: "Jeffrey Epstein: International Moneyman of Mystery" The New Yorker 2002 https://nymag.com/nymetro/news/people/n_7912/ "The Talented Mr. Epstein" Vanity Fair 2003 https://www.vanityfair.com/news/2003/03/jeffrey-epstein-200303

Our firm's auditor has informed us that under Thailand's Labour Protection Act, any of our employees of retirement age or older can choose to retire on their own and is due statutory severance pay based on their length of service. We have a several employees in that category and have set aside funds should they choose to retire. I don't know if the same applies in your situation or in education but it might be worth getting legal advice.

In the old days, the Nuclear Biological Chemical (NBC) warfare training stated that beards could block the seal of protective masks. Not sure when beards came back into vogue since then, but maybe everyone wanted to look like Delta force.

The silence was deafening. LTG Hertling called it: https://www.thebulwark.com/p/what-to-expect-quantico-meeting-generals-admirals-trump-hegseth

Yes, I know a number folks for whom the LTR visa is a good fit. They split their time between places like Bangkok, Phuket, Chiang Mai, Hua Hin, across the eastern seaboard and in other countries including their country of origin. They have wealth. Not all are retired. Some own and are running their own businesses in Thailand.

Yes.

For the first LTR visa I received in the very early days of the program, I used the NY consulate. They didn't answer their phone, so at first I ended up calling the LA consulate to get answers. Then I discovered the NY consulate's FB page and DMed them. After that, the NY consulate was great, answering all questions in detail, via FB DM. No idea if FB DM communication still works now, but it's worth a shot for anyone trying to talk to NY consulate. It worked a charm in Sep 2022.

I 100% agree that the BOI's involvement is a positive. For 30 years I had to deal with immigration and work permits on one-by-one, paper work intension, extremely time consuming, annual extensions. I never want to go back to that system. The BOI's courtesy, professionalism and lack of corruption has made all the difference. Plus I now have a 10 year visa, no 90 day extensions, 5 year stay that's renewable, 5 year work permit, and tax benefits.

Hi, just to clarify - I have the LTR-H visa - unfortunately the 17% tax rate is only for salary income earned in Thailand. Foreign remitted income does not receive any tax break. (From BOI LTR unit). Also as I understand it, under the other LTR visas any income earned while working in Thailand, whether the salary is paid in Thailand or paid overseas, is taxable at the marginal rates in Thailand - it isn't considered "foreign income." It is considered income earned from working in Thailand. So it doesn't matter if this income is remitted into Thailand or not, it is still taxable at normal Thai tax rates when it is earned. It is only passive income (income that is not from working, such as interest, dividends, capital gains, etc) that qualifies for the foreign remitted income exemption. (From discussions with tax professionals)

Yes, I've needed a TM30 for each of the following: Transferring LTR visa to new passport Certificates of Residence for all the following: getting a new international drivers license, buying a car, selling a car

No, the LTR visa couldn't be more different from a tourist visa. It's a visa that allows recipients to work, so it's a business visa, except better in so many ways. No need for 4 Thai employees, tax benefits, no messy, exp and time consuming annual renew as its for 10 years, and the BOI is not corrupt etc etc

I received the LTR visa in country, and the validity of the 5 year period permission to stay started on the day I received the visa, and ends when my passport expires next year. I plan to get a new passport from my embassy while in Thailand. The LTR unit said once I have the new passport, I'll receive the permission to stay through the 5 year date from when I received the LTR visa. It'll be shorter than 5 years at that point, however, since I received the LTR visa some time ago.

Just to be sure, January 28 of what year? When re-entering, the IO has always stamped an "Until" permission to stay until 5 years from the day and year that I received the LTR.

are you saying "how will they know"

That would be good to know, if true. Could you provide a reference from the agreement saying Thai residents who are also US citizens are exempt from US information sharing? The Thailand-US IGA is a Model 1 agreement. https://home.treasury.gov/policy-issues/tax-policy/foreign-account-tax-compliance-act

The Thai government should now be receiving information on accounts in the US. Although the Thai-US FATCA IGA was signed in 2016, it only came into force last year. The IGA includes reporting obligations that go both ways (Thailand to US, and US to Thailand). Specifically Article 2 of the IGA, item 2b explains about what US financial institutions need to report to Thailand. https://www.mof.go.th/th/view/attachment/file/3134303034/FATCA_IGA_Us.pdf