NoDisplayName

That PN90 would be considered the long form......(like the US standard 1040)......that covers all forms of income, "not only from employment." This is where you report interest and dividends and capital gains and rental income.........AND employment income. Think of the PN91 (3 pages vs. 5 pages) as the short form......(like the old US 1040-EZ)............that covers "only income from employment." This one is restricted to income "derived from employment," which would include work-related pensions.

When you file online, you have a dropdown menu to select one of three years. If you file 2022 and 2023, you would file under the rules in force at the time............i believe. File 2024 according to the new interpretation of the rules now in effect. In reality, there is no change yet. All of these years require declaring current year assessable income, but prior year income is exempt. It's only in 2026 when filing a 2025 return that the change will be effective, as income remitted in 2025 but earned in 2024 will be assessable. I'm not taxspurt, so this may be incorrect. Confirm with TRD to be safe.

Note that according to the handout produced by Chiang Mai TRD, you may have your salary certificate authenticated by the Thai embassy in Thailand.

No problems with 3 late filings last July, or this year's filing a few weeks ago. I did get a request for marriage certificate (joint filing), and the bank withholding statement. Uploaded those yesterday. I expect a refund letter in a couple weeks.

No. PN 93 is half year tax filing, PN 94 additional child allowance. https://www.rd.go.th/english/65308.html

See instructions for PN90, page 39: No. 11 item 13. Withholding tax credit and tax credit for tax paid in accordance with ภ.ง.ด. 93 and ภ.ง.ด. 94 ~~~ Other items may also be used as a tax credit, such as: 1. Income tax that you have paid using ภ.ง.ด. 94 (half year filing). 2. Income tax that you have paid using ภ.ง.ด. 93 (advanced filing). 3. Dividend tax credit (only in the case that you have filled in No. 3 item 5. and item 6. The amount is the same amount in No. 3 item 6. Please add up all the creditable tax in No. 11 item 15. This amount will then be deducted from your tax payable in No. 11 item 14. You will have to provide documents to the Revenue Department to prove the amount of withholding tax. https://www.rd.go.th/fileadmin/download/english_form/2023/GUIDE_90_66_Complete.pdf I enter my info online, then upload my bank withholding statement, and my dividend receipts showing tax withheld. Withholding tax is refunded. (All Thai-sourced for me, of course)

Three separate years, three separate returns. You can file all three anytime this year, but after March the 2024 will be late. Late fee is 200 baht, but is only charged one time. You can pay by bank transfer from within the online system.

Sorry, I really can't help you with the paper form. I file online only. The paper form has only ONE field to enter taxpayer number (TIN of company that paid you) for all the possible income streams. Is there a section 1 extension page we don't know about? Do you have to file an entire section 1 for each payer? You'd have to ask at your TRD office. Section 11(13) does allow you to enter withholding tax from PN93, PN94, and the withholding tax from the interest/dividends income you claimed in section 1. (but NOT foreign tax withheld, if my reading is correct.) If you file online, you scroll to the appropriate dropdown menu, pick your income type, and a popup window appears that lets you enter "total received", "total tax withheld", and "taxpayer ID." I fill in that info in two popup windows for my bank and my broker. That withheld tax entered in the popup window is automatically deducted from 11(13) when filing online. It appears on line 13 on the version you submit. You would have to enter it there yourself on the paper form. This is where two TRD ladies reportedly deducted foreign tax paid on remitted assessable income. Whether that is legal or just a wonky workaround is an open question.

That's all CRS does to us as individuals. We have to identify ourselves and declare any other tax jurisdictions we fall under. Uncle Sam's property has always had to fill out FATCA IRS forms. Welcome to the club.

Have you tried to file online? Get your bank withholding statement, take a photo, crop the JPEG. Upload when you file. Refund letter you take to Krung Thai (unless your bank lets you link pink ID to your account for PromptPay) should arrive in a couple weeks. If you read Thai, filing should take you ten minutes. Twenty if you have to cut-n-paste into google translate.

Yes, but now you're planning to intentionally file an incorrect return. What happens if your return is chosen at random for audit? How do you answer why you only declared enough of your remittances to be under the taxable limit? That would send up the red smart flags, indicate tax evasion, and would potentially trigger a 5-year audit. This fortunately is one of the few areas that has been clearly defined. Savings prior to Jan 01,2024 is non-assessable. There are questions as to how that would be interpreted in relation to brokerage accounts, but if you have an actual savings account with a balance shown on a Dec 2023 statement, you're golden. **OPINION ONLY, NOT ADVICE. NOT AN EXPERT**

It appears that you have remitted ASSESSABLE income, subject to taxation in Thailand. Technically, you do need to file if over the 60/120K threshold, even if no tax due. Not same-same as @Sheryl, as her remittances are non-assessable. This is the second report of a TRD officer saying to use section 11, line 13 to claim a foreign tax credit. The other claimant doesn't even have a TIN so nothing submitted there. You also have not yet submitted a return claiming a foreign tax credit, and will NOT claim a tax credit as you have no tax due. If/when you do file, please return with a report as to whether your return included a foreign tax credit. And are you sure your pension is assessable? You'd have to read your DTA to find out. The solution, as has been the case for decades, is to only declare assessable remittances on your return. Taxation is an honour system, and the taxpayer self-determines what income is assessable. Thus no provision on the tax forms to deduct non-assessable income. **OPINION ONLY, NOT ADVICE. NOT AN EXPERT**

Null returns should be commonplace for many expats remitting only non-assessable funds. I've submitted three in Bangkok (two in person, one online), and four recently (Korat) online. No remittances declared. Only income was Thai interest and dividends, all withholding tax refunded. None of the TRD officials was interested in non-assessable income, and told me no need to file unless wanting a refund. I've had a couple of messages through the online system, the first last July asking for passport and bank withholding statement, and the latest a couple weeks ago requesting marriage certificate (joint filing) and bank withholding statement.

This appears to be incorrect, unless she was directing the statement solely to your situation. That's just part of the rule, which includes a couple of "ands", like "and" must remit assessable income, "and" the assessable remittances must exceed 60/120K baht. (There may be a threshold for reporting Thai sourced income as well. I dunno.) This is also questionable, as that entry seems to pertain only to particular Thai tax credits, those being for tax paid/withheld as reported on PN93 and PN94, and the withholding tax for Thai-sourced interest/dividends reported in section 1 of the PN90. I've seen nothing in writing that foreign tax credits can be entered there. I can't see it being used when filing online, as the calculations in section 11 are automated by the system. It might be a necessary workaround for TRD offices to manually manipulate the entries, as no other method of taking foreign tax credits has been found. **OPINION ONLY, NOT ADVICE. NOT AN EXPERT**

"You foreigner. You no Thai. You pay now."

Why don't you send him an email and tell him he's worng?

Depends........... Did the agency get you a visa/extension in the district where you are registered using legitimate financials, or did they bribe some corrupt official off in some backwater province and only stick 800K in a bank account for long enough to get a statement?

My tax dollars are paying for the bombs to conduct the genocide. My tax dollars are paying for military intel and satellite mapping to help locate hospitals and schools targeted for destruction. My country's UN representative is vetoing any resolution that questions the right of the nazi apartheid regime to ethnically cleanse. My country's injustice department is indicting ICC judges, and the treasony department applying sanctions, to any who dare to stand up to ethnic cleansing and genocide.

I'm just speculating, not disagreeing with you. One is taxed, and appears on the 1040, and should result in a foreign tax credit. Will the 1040 be acceptable documentation to claim the credit? What about the Roth from already taxed contributions? Is there no way to claim only the gain as assessable? We'll have to see what happens when someone declares income from IRA/Roth/401 on a Thai tax return.

Understood. I was just pointing out the cost basis or the original contributions may not matter. In one case, the IRS taxes the entire withdrawal, in the other zero tax. The entire IRA withdrawal would appear as income on a 1040, and would (allegedly) allow a foreign tax credit in Thailand. The other would be....what exactly? If a Roth withdrawal is not income in the US, then could you claim it to be prior savings?

Are the officials and employees always right? Last July needed a bank withholding letter for 2023 tax return. Local branch (lady at the service desk) gave me one statement, told me the bank only provides the statement for fixed accounts. Went in today to get the withholding letter for 2024. This time was directed to the regular customer line. Clerk took my five passbooks, made out five withholding statements without question.

Yes, but those are all pre-tax contributions. Withdrawals of a traditional IRA are considered income in the year of withdrawal. Not classed as "earned" income, but still taxed as income by IRS. I don't believe IRA's are covered by the DTA, so would be assessable if remitted, but you get to claim the foreign tax credit, or you could if there were a provision on the tax forms. Roth IRA withdrawals are tax-free in the US, so no tax credit you can't take.

Wonder if local branches have a drop box at reception to collect tax form submissions rather than requiring an interview........

This should be only Thai-source income credits from PN93 and PN94, or the interest/dividend withholding credits from withholding tax claimed in section 1. This would be similar to deductions for health and life insurance premiums only applying to Thai insurance carriers. On my online returns, the withholding tax I entered in section 1 is automatically entered in section 11(13) as a withholding tax credit. I don't enter anything in section 11. That portion is fully automated online. She hacked the system, meaning she fudged the numbers manually. No. 11 item 13. Withholding tax credit and tax credit for tax paid in accordance with ภ.ง.ด. 93 and ภ.ง.ด. 94 When you received income during a tax year, the law requires the payer to withhold income tax for some types of income. In some countries, this is called “pay as you go” or “pay as you earn”. In Thailand, it is called “withholding tax”. The payer is also required to issue you a withholding tax certificate similar to this picture. If the payer refused to issue a withholding tax certificate, the payer is subject to a criminal penalty. You may receive many withholding tax certificates if you have received income from different payers. The form should tell you how much of income tax was withheld. The withholding tax can be used as a tax credit. Other items may also be used as a tax credit, such as: 1. Income tax that you have paid using ภ.ง.ด. 94 (half year filing). 2. Income tax that you have paid using ภ.ง.ด. 93 (advanced filing). 3. Dividend tax credit (only in the case that you have filled in No. 3 item 5. and item 6. The amount is the same amount in No. 3 item 6. Please add up all the creditable tax in No. 11 item 15. This amount will then be deducted from your tax payable in No. 11 item 14. You will have to provide documents to the Revenue Department to prove the amount of withholding tax. https://www.rd.go.th/fileadmin/download/english_form/2023/GUIDE_90_66_Complete.pdf [page 39]

I think you mentioned two offices. Your last meeting was at the main office in Pak Chong as you were in the area. Are you going to the same Pak Chong office, or to the local office responsible for your area?