lanny

Back in 2001, shortly after I moved to BKK, there was a column in the Bangkok Post, Called Kat's Eye on Bangkok. or something like that. Anyway, the author was the wife of an expat on assignment here. She wrote a story in one column about a bed delivery. Seems that she and her husband had come to Bangkok on a pre-move visit and had rented a house. They bought a bed, to be delivered after they returned permanently a month later. She was home when a truck and three men arrived to deliver the bed. When they didn't come back in she sent to see what was happening. She found the men, standing at the back of the truck, laughing. They had forgotten to put the bed in the truck. Finally, they promised to return the next day with the bed.

The next morning they showed up again and she let them in. When she went to check, she found that they had installed a bed -- but not the bed that she and her husband had ordered!

Of course, she made the story much longer, more detailed, funnier, and more interesting. It's just that your tale reminded me of hers.

Over the last 25 years, I've had several colonoscopies -- both here and in the US. Every time, I've had to drink the purgative the night before -- and once take an enema as well before the procedure. A few times, the doctor's instrument was connected to a TV-like monitor and I've been able to watch and see what the doctor saw.. I've only been given a tranquilizer, so always conscious during the procedure. Uncomfortable but not painful; disagreeable but not distressing. More time in the recovery room afterward, so the whole process takes most of the morning and the afternoon is not one where you want to engage in strenuous activity.

All in all, I would say that the experience is a bit disagreeable but not intimidating, Endurable, if not too frequent.

It is amazing to me that no one has made what should be an obvious historical analogy. Does any one else see the similarity of Nevile Chamberlain getting off his airplane, after meeting Hitler in Munich, back in the 1930s, waving a piece of paper and proclaiming, "Peace in ort time"?

I don't have a single favorite author -- I have a list of favorites, though , some contemporary, some classical.

I like the two women who write about California private detectives, Sue Grafton and Marcia Muller. And no list o f fascinating authors would be complete without mentioning the Kellerman family -- Jonathan, his wife, Faye, and their son, Jesse.

I probably would say my number one favorite, though, would be Eric Ambler -- creator of the modern spy story. But I also like Alan Furst and Lee Child.

Among fore classical writers, I find Joseph Conrad intriguing but he is not always easy to read -- he has a tendency to write over-long sentences (sometimes taking nearly a full page for a single sentence.)

Since I am a US civil was buff , I have read a lot of Bruce Catton and at the moment, I'm reading "Lincoln and His Admirals" by Craig Symonds.

There is so much misconception and misinformation in this thread that it unbelievable. A little of the advice is OK but most is incorrect and some is BAD.

How do I know? I am a CPA and have had a tax practice for over 30 years. I do not believe I have ever had a year in which I did not work with at lease one non-filer -- I had at least four last year and have two in my inventory of cases now. Before I moved to Bangkok, my practice in the states was heavily loaded with collection and non-filing issues and I dealt with the IRS collectors so often that I was on a first-name basis with every one of the collectors in the local IRS office.

If you have not filed a return (or had the IRS file one for you) there is no statute of limitations. The 3-year statute on assessment of tax starts on the later of the due date or the date actually filed. The 10-year statute on collection starts on the date IRS assesses the tax.

If you do not owe anything, there will be no penalty assessed. Late filing and late payment penalties are calculate as percentages of the balance due. Each penalty can be as much as 25% but even then 25% of $-0- is $-0-.

The fact that a tax professional once worked for the IRS is not necessarily a good recommendation. Many ex-IRS will not openly challenge an IRS position on a controversial issue. Their tendency is to accept IRS evaluations of the rules and regulations. IRS is often wrong in its opinions - that's why there is a separate court system whose only jurisdiction is over cases in which they are the defendant. I don't know the statistics on court issues; I just know that the published opinions of the tax court and the regular court system fill dozens of volumes of records and that IRS does lose many times.

IRS auditors and collectors are NOT evaluated by the amount of tax assessed or collected. This is the law - such statistics cannot be used in salary evaluations. This my be like saying the traffic cop is not evaluated by the number of tickets he issues but it is the LAW.

IRS does not have the manpower and other resources to try to reconstruct 30 years of income (as in the case of the OP) unless there were US sources of income reported to them on W-2s, 1099s, etc. on file that would lead them to believe a tax was due. If there were such reports, IRS is empowered to file a return for the taxpayer (called a Substitute for Return) and assess a tax (this starts the 10-year statute of limitations on collections), in which case they will go back to any open years. Otherwise, their policy is to accept 5 years of returns from non-filers. The reason for non-filing is not ordinarily considered; and then only if there was a hardship beyond taxpayer's control.

Attaching a letter of explanation to a return is a waste of time. Returns are processed initially by low-level employees who do not have time or cause to read them. Subsequent reviews are of computerized images which do not contain any such attachments. It is better to wait for a contact by IRS and to make your explanation in reply. At least, that way, you know it will be read.

In it's annual budget request, IRS stresses the ratio between the total tax it collects and the amount of the budget requested. As a result, it must believe it can collect more than it will cost to pursue an issue. It will not commit time and effort to matters that appear to small to justify the cost.

Lawyers have an old saying that, "An attorney who represents himself has a fool for a client." This would be just a valid if it referred to a taxpayer. When complicated issues and/or substantial sums of money are involved, it is important that the person presenting the case knows the rules (written and unwritten) and makes the case objectively. Generally, taxpayers are emotionally involved about the money that this is impossible. Better to have an intermediary who is not personally involved and can deal with the collectors dispassionately.

Actually, the collectors prefer to deal with professionals in most cases because they know the facts will be presented in an orderly manner, will not contain a lot of irrelevant material, and they will not have to spend time explaining procedural matters or arguing with the taxpayer. During the training program for collectors, they are taught how to maintain control of a conversation - giving them a distinct advantage over the average taxpayer.

Finally, a CPA is probably a better representative (unless there are questions of fraud, in which case a qualified CPA would probably recommend consulting legal counsel.) At the collector level, they are probably more accustomed to dealing with accountants than lawyers and the issues are usually more of an accounting than a legal nature. Also, CPA fees are often lower than attorneys.

I just extended my retirement visa and made a 90-day report at Hollywood last week. They have signs posted that lunch is between 12:30 and 13:30 and all of the windows seemed to be closed during most of this hour.

As an aside, I was surprised at how busy they were and thought I would be there all day - what with the two tasks I had. For whatever reason, though, it only took me about 4 hours to get the job done. It might have been even less if I had arrived before they opened at 10:30!

I read on a website folks saying to be exempt from Obama Care

you need to remain out of the USA & not return more than X days per year

No problem...But they also said after 2014 you will have had to file your taxes using your foreign address?

Has anyone else heard of this or found verification of such a rule?

While I do remain out of the US my mailing address remains in the US due to credit cards billing requirements etc.

As such I have always used my US address on my tax returns & wondered about this years filing which I am about to do.

Interesting. I think your claim of being a bona fide expat might realistically be questioned. It's 30 days a year. I've been filing with a Thai address for many years.

Using a foreign address on your tax return has never been a requirement for claiming the Foreigh Earned Income Tax Exclusion. Many taxpayers use accomodations addresses in the US. You establish the right to claim the exclusion by including Form 2555. Presumably, you will need to file this form (or it's equivalent) to avoid having to pay the penalty for not having US based health care insurance.

For an expat to be exempt from Obamacare, he or she must meet the requirements for claiming the Foreign
Earned Income Exclusion -- not actually claim the exclusion, just meet the basic requirements. If they had to take the exclusion on their tax return, a person on a pension and/or social security, or otherwise without a salary, etc., would not be exempt.

If an otherwise qualifying person spends an extended time in the US, they would be required to have insurnce or to pay the penalty tax for any month that they did not ualify for the exclusion.

Income tax regulations for claiming the exemption from Obamacare have not been established yet, IRS will not be concerned until we file our returns for 2014, a year from now. Presumably, however, IRS will require taxpayers claiming the expat exemption from Obamacare to file Form 2555, or an equivalent, to prove that they qualify.

I've used Dr Patamanuch at Yan Hee Hospital. She did cataract operations on both of my eyes and has been monitoring the effect of diabetes on my eyes for a number of years. Very reasonable fees and excellent service.

In order for your Thai wife to be eligible for any benefits - whether spousal or survivor - if she is not a US citizen - she must have lived in the US as your wife or widow for a minimum of 5 years. They do not have to be consecutive years, just total at least 5 years. And, during those years she must not be single, unless she is your widow, or married to someone else.

Be careful about electing to file a joint US tax return with her. Doing so can save a few dollars in the short run but cast big bucks in future years. Joint returns are a option, not a requirement, and, once made can be difficult to reverse. Such an election is binding until you make an affirmative election to cancel.

Why is this important? Because making the election is choosing to make her taxable in the US as if she were a resident or citizen - taxable on her world-wide income. If, at a later date, she has income in Thailand, it will be taxed in the US where, if you do not make the election, she has no tax obligation.

Requiring insurance, by itself, is unfair! I am over 65 and diabetic; insurance for me is virtually impossible to obtain - and when it is available, the premiums are outrageously expansive. My diabetes is under control and I may be healthier than people much younger but I cannot get reasonable coverage.l

I'm not a fan of Obamacare but even though it requires insurance, it has provisions that will prevent this problem from arising.l If Thailand does require insurance, they should also require insurance companies to provide policies to all comers!

Lefty has it right, except that the minimum requirement is 10 YEARS- 40 quarters, and there is a legal angle to this. According to the law, if you entered your employment contract in the US, you are liable for the FICA tax, both halves; if you entered your contract outside the US, you are not liable.

You can always pay the tax, if it isn't being withheld, by filing Schedule SE as part of your US tax return. Of course, you must also include the income in the income section of the return.

As Lefty says, paying the tax helps meet the minimum requirement for qualification. Beyond that, however, you are probably better off saving the money in your own retirement account.

Expats will not have to have coverage if they meet either of the requirements for the Foreign Earned Income Exclusion. They will not have to claim the exclusion, just meet the requirements. So, a retired person, living on a taxable pension, which would not qualify for the exclusion, could still be exempt from coverage.

Presumably, you will have to include an expanded Form 2555 with your return.

Just as a reminder, the requirements are that you either stay outside the US for 335 days in a twelve month period or are a bona fide resident of a foreign country.

I have not had glaucoma surgery but have had both eyes operated on for cataracts. Two separate operations both at Yanhee Hospital here in Bangkok. Dr Patamanuch did both surgeries. I can highly recommend her and the hospital as I am very satisfied with the result. I don't remember the cost but it was very reasonable.

Don't let the need to start insulin injections bother you! I resisted the change for a long time before my doctor finally became adamant. I had visions of having to fill a syringe and give myself a shot - and I hated and dreaded the idea! What he prescribed was the Lotus Solostar - a self-contained pen-like tube pre-loaded with the insulin. Yo just dial the dosage and make an injection. Apparently, there are several locations that are suitable but I make my shots in the belly, near the belly-button. I was amazed to realize that the process is essentially painless and simple! So much so that I told the doctor that I was sorry I had waited so long to make the change! I've used this method for several years, now, and have no problems and don't have to take expensive pills anymore.

Christmas help carrying mail. Nearly everyone on the route I worked subscribed to the old Life Magazine and, on the days it came out, I couldn't carry all the magazines to be delivered on one block but the mail bag still weighed over 60 pounds (carried on one shoulder.)

Set pins in a bowling alley one summer - picking up pins and putting them in the rack to reset and lifting the bowling balls to the return. Had to work fast and it was HOT.

I am a CPA but cannot give you details here because of the forum rules. PM me for more information.

Lanny

my understanding is that the wife must be a US citizen to collect your benefits outside of the USA... if living inside USA, she only has to be a legal resident.

That is not correct! A non-citizen can collect spousal and survivor benefits - if he/she lived in the US, as your spouse, for the necessary 5 years.

Even as a citizen, however, the spouse must be at least 62 to draw any benefits as a spouse. If you have eligible dependents under 18 (I think) a surviving spouse can draw benefits as long as the dependent is under 18.

Close, but still not quite. I had our financial counselor call the IRS with this exact question when we were on a military base in Japan. My wife has never lived in the States. IRS said when she is 62, she is entitled to spousal benefits regardless of her work history, nationality, or residence. She rates it solely on the basis of her U.S. citizen husband.

I'm sorry but the IRS is the wrong agency to contact. The Social Security Administration is not part of the IRS. The IRS is responsible only for collecting social security taxes from taxpayers, they have nothing to do with who gets benefits! Go to www.ssa.gov to see the rules or call the US embassy in Manila (they handle all SSA matters in this part of the world.

my understanding is that the wife must be a US citizen to collect your benefits outside of the USA... if living inside USA, she only has to be a legal resident.

OTOH... my young daughter is getting child benefits from SS cuz of my retirement and my wife (US citizen, but also a thai) never worked in USA and she does not collect anything.

I believe that when my kid hits maximum age and can no longer collect benefits, that my wife could then collect spousal benefits, at least that is what i remember the officer telling us in SFO before i retired and started pulling my SS benefits.

That is not correct! A non-citizen can collect spousal and survivor benefits - if he/she lived in the US, as your spouse, for the necessary 5 years.

Even as a citizen, however, the spouse must be at least 62 to draw any benefits as a spouse. If you have eligible dependents under 18 (I think) a surviving spouse can draw benefits as long as the dependent is under 18.

If she is Thai and has not lived in the U.S. for five or more years and is not a U.S. citizen she is not entitled to any benefit.

I think you should clarify that little. It is not enough to just live in the US. Those five years must have been while married to you. But they don't have to be consecutive years.

I did not say there were two categories of expats, I said there are two tests (by which I was referring to two different rules) for qualifying for the exclusion - you can be either a bona fide resident of another country or you can be out of the US for at least 335 days in any 12 months. You don't now and never did have to take a "test" to claim the exclusion. Nor is your reason for being an expat relevant.

You also seem to be confusing a tax return (which is a document concerning your income, etc.) with a tax refund (which is a return of advance payment against your tax.)

Finally, it is not Obama who says the "penalty" is a "tax." In their ruling upholding the law itself, the courts have held that, despite what the statute may call it, the addition to tax is, in fact, a "tax."

As discussed a number of times already, bona fide expats are exempt from the USA insurance requirement and the penalty/tax for not having it. As such, your personal interest in the program would come into play IF you repatriate.

I don't post in these forums very often so what has been discussed in other topics is irrelevant since I'm asking in this thread. Who and how is a "bona fide expat" determined? Something tells me it's not as simple as hopping on an airplane and leaving.

The law says that "expats" are those taxpayers who meet either of the two tests for the Foreign Earned Income Exclusion. You don't have to take the exclusion, just be able to meet either of the tests. So, even retirees, who don't have excludable income, will be able to avoid the penalty. Since the penalty is an additional tax, there will probably be a form to attach to your annual income tax return.

That is true - as far as it goes. For those out of the country on 4/15, the tax code grants an automatic extension of time to file and pay any tax due. If you need more time, you can request a further extension to 10/15 (if you file this request before 6/15.) The second extension is also "automatic," in that it will be accepted routinely, but it still must be requested in writing. Form 4868 if the form to use; it does not require a signature.

Even though IRS says the automatic extension is for both filing and paying, they still charge interest from 4/15. If payment is made after 6/15, they will also charge a late payment fee from 6/15

I haven't been there for some time, but there used to be a place on the ground floor of Siam Paragon

How do you stop an advertiser from making false claims?

There is a classified ad for US income tax preparation from jkrebs that claims to be recommended by the US embassy. Yet the loist he refers to says

"The following individuals/companies in Bangkok have indicated that they can provide