JohnnyBD

Just one more thing. If one files US tax returns as MFJ (married filing joint), the income tax savings can be pretty substantial depending on one's income. In my case, the MFJ tax brackets, the married standard deduction, and the married qualified dividend tax brackets allowed me to save about $10,000 in US taxes every year compared to if I had filed as single. I've been filing MFJ since 2017, so the tax savings were substantial.

The SMS you received refers to both FATCA & CRS. FATCA is for US citizens. CRS is for other countries (citizens) which includes Oz & Thailand. FATCA and CRS are international tax compliance standards requiring financial institutions to report customer account information to tax authorities to combat tax evasion. FATCA (U.S. law) focuses on identifying U.S. persons with foreign accounts, while CRS (global standard) covers residents of participating countries, allowing for automatic exchange of information The United States does not participate in the OECD's Common Reporting Standard (CRS) for the automatic exchange of financial account information. Instead, the U.S. relies on its own legal framework, the Foreign Account Tax Compliance Act (FATCA), which requires foreign financial institutions to report data on U.S. persons directly to the IRS

Just so everyone knows, Citibank Thailand was bought by UOB, and all Citibank TH accounts (mine included) were transferred over to UOB Thailand on April 19, 2024.

I think they just changed the Free File Fillable Forms online filing, so if somone checks the box for "treating NRA spouse as US resident", one cannot use FFFF filing anymore. I decided to mail my return this time and submit another NRA spouse declaration even though it was not required. I have a small refund, so I included my bank information for direct deposit. My wife got her ITIN when we filed our first joint return in 2017 with our original NRA spouse declaration. We filed online successfully using the IRS FFFF program from 2020 to 2024. This is the first year that we had a problem filing with IRS FFFF program because they added the check box on the 1040 for "treating NRA spouse as US resident". It's not a problem for me. I already mailed my tax return in. I will try again next year, and if I cannot file with IRS FFFF program, I will use an online tax service. Thanks for the discussion...

No, we live in Thailand. I left the box blank "on living in US more than half the year" and I also tried by checking it, but the FFFF system didn't let me file in either case. I got the same rejection. I use my US mailing address on my tax return because that's where I want my mail to go. Did you check the box for treating your nonresident alien spouse as a US resident? According to the rules, once the NRA spouse declaration is made on the first joint tax filing, it doesn't have to be made again. I never had to submit another declaration from 2018 thru 2023 when filing online. They just messed up the FFFF for me. I just need to switch to another online tax filing service for next year.

Below is the rejection notice I received when trying to use the Free File Fillable Forms online.

Thanks. I see that you used "e-file.com" to file your tax return. I will give it a test try to see if it lets me file, and what it says about the NRA spouse check box. Below is the rejection notice I received when trying to use the Free File Fillable Forms online. Enough about taxes...

I agree. I have to file because all of my income is reported to the IRS with 1099s. When I first moved here, some Americans laughed at me for saying I still file US tax returns. They told me they didn't. I guess their income was below the income requirements for filing, or their income was from non-reported cash sources.

Are you using the IRS Free File or the IRS Free File Fillable Forms program? I use the Free File Fillable Forms. I can't use the IRS Free File. It sounds like you are not checking that new box on the 1040 for those filing joint with a nonresident alien spouse. When I checked the box, the FFFF told me to attach a NRA spouse declaration and file by mail. It appears the FFFF doesn't allow attachments anymore. Last year, when I checked the box, it let me attach my declaration. The NRA spouse check box first appeared on the 2024 1040 tax form. The box never appeared before 2024. This year, there is also a new box to check if you have lived in the US for more than half the year. See snippet I have been filing using the E-File online system for the past several years. My wife has an ITIN, and we use my US address.

I've been using thr IRS E-File online filing for the past several years, but this year the 1040 has a new check box for married filing joint with a nonresidrnt alien spouse and when the box is checked, the system requires one to attach a NRA spouse declaration to their tax return and the E-file online system would not accept any attachments, so we had to mail our tax return in. Last year, the system allowed us to attach our NRA spouse declaration, but not this year.

I believe the key point, if a foreigner pays the developer or landowner directly and the property is going into the wife's name, then a document needs to be signed and given to the land office. If the foreigner transfers the funds to the wife's bank acct, and the wife pays the developer or landowner from her bank acct, then no document is required. My wife recently purchased 2 condos in her name with funds I gave her, and the developer told us what I wrote above. So, i transferred the funds to my wife's bank acct, then she paid the developer from her bank acct. I didn't have to sign any forms. I was out of the picture.

Just to make a few points, US social security & military pensions are not taxable in Thailand when remitted as per the US/THA DTA. You can read more about Thai income taxes on this forum (see link below). As you probably know, US citizens are required to file US tax returns unless their income is less than the standard deductions even if they live overseas. If you wish to file as MFJ (married filing joint) to take advantage of the higher married standard deductions, you will need to attach W-7 form to your tax return to get an ITIN number for your wife, and you will need to attach a signed Declaration Statement stating that you and your wife elect to treat her (nonresident alien spouse) as a US resident for the purpose of filing joint US tax returns. We started filing joint tax returns in 2017. We had to mail in our first tax return, but we were able to file online after that. This year, the IRS Free File Fillable Forms system would not let us file online. We had to mail in our US tax return and include a newly signed Declaration Statement. There's a new check box on the 1040 tax form for nonresident alien spouses. It appears to me the IRS is tightening up on nonresident alien tax filings. Introduction to Personal Income Tax in Thailand - Page 44 - Jobs, Economy, Banking, Business, Investments - Thailand News and Discussion Forum | ASEANNOW

I guess I'm one of the lucky ones. I've never had a home visit. 3 years on retirement, 5 years on marriage and the last 2 years on LTR visa.

Just curious, what is the card-issuing bank for your Mastercard? I have Citibank, BOA, Chase, Capital One & Barclays credit cards, and they charge foreign transaction fees for ATM withdrawals. Capital One & Barclays do not charge fees on foreign purchases. I've never tried a cash advance counter withdrawal with any of my cards, so I don't know what the fee would be. I use my Chase & Fidelity debit cards for ATM withdrawals. They have no fees, and they both refund the 250 baht ATM fee.

What papers are you referring to that's in Japanese? You need your US passport & "Single Status" form notarized by US embassy stating you are free to marry. Your Thai girlfiriend needs her Thai house book, her DL or passport & "Certification of Family Status" form stating she is free to marry. The one highlighted is the one I used. You may want to download the latest list on Embassy website. My list is old.