lanny

First, for hukster:  If you want to claim your new wife and child as dependents, you must ask IRS for taxpayer identification numbers.  Until they are granted citizenship or permanent residence status, they are not eligible for social security numbers.  You can download the forms from the IRS website and the process can take some time, so don't wait till you are ready to file your return.

Also, you need to be sure wht you are doing if you want to file a return with your new wife.  There are special rules that apply to non-resident aliens spouses.

Second, for tripxcore:  The U.S. is almost the only country that taxes its citizens and residents on their income earned while living/working out of the country.  As long as you have income, from any source, that is greater than the minimum for your filing status -- usually the total of your exemptions (not including depents) and standard deduction -- you must file a return.

If you earn a salary or make a profit from a business in Thailand, you must report that on a U.S. return.  If you meet the requirements, you may be elegible to exclude as much as $80,000 from taxable income.  However, the law requires you to file a return and provide IRS with information to permit them to verify your elegibility for the exclusion.  

If you income exceeds $80,000, you may be able to take a credit for Thai taxes paid.

Even if you have no foreign income, there are special rules that may apply to you.  For example, your due date for both filing and payment is 6/15, NOT 4/15.  You merely attach a statement that you are living abroad and outside the U.S. on 4/15 and the extension applies.  Unlike the regular extension, this gives you the extra 60 days to pay -- although you do have to pay interest for the period from 4/15.

Technically, you can deliver your return to the Embassy but, in my years here, I have never heard of anyone who actually used this method.  It is easier to use the mails but be sure to use EMS and keep the receipt as proof of mailing.

All U.S. citizens and permanent residents (greencard holders) must file tax returns if they have more than the required income.  The required amount depends on their filing status (single, married, etc.) but the exclusion for foreign income is NOT part of this minimum.

ACS will not provide assistance with preparation of income tax returns although they may be able to furnish some forms.  They will give you the names of firms which have indicated an ability to provide tax consulting and preparation services.

If you call ACS, one of the names they will give you is mine.  I have over 20 years experience prerparing tax returns and working with expatriates.

My ex-wife came from Hawaii and Japan via Taipei two weeks ago.  She flew from Japan and connected in Taiwan but did not stay over.

On arrival in Bangkok, passengers were all asked to complete a form about SARS symptoms and to answer related questions in the arrival hall.  As long as they did not have symptoms, they were not stopped or checked.  There was no requirement for wearing a mask or getting medical checks.

For abjinthai

Sorry, I've been away from this forum for a few days and missed your post.  

If you haven't earned more than the exclusion amount (it has increased from $70,000 a few years ago to $80,000 now) you probably won't owe anything.  However, you need to file returns for at least the last 5 years to keep IRS happy.  If, for any reason, they come looking for you, you cannot now claim the exclusion for anything other than the last two years.  That could cost you a lot, considering penalties and interest.

The rule is that you must file your return within one year of the normal due date to claim the exclusion.  If you file after this, the IRS may allow the exclusion if you do not owe anything after claiming the exclusion.  You must also claim the exclusion before the IRS asks for or examines a return.

I would like to bring my Thai wife's son to Bangkok to live with us.  But, she says he cannot go to school here because he needs to have a Bangkok address.  She seems to think my rented apartment will not qualify.

Does anyone out there know what the requirements are?  Or, is there a website (in English) that can tell me?

Any help or suggestions would be appreciated.

If you will be working for the company and drawing a salary, you may not want to have a U.S. company.  Just because you will be living and working in Thailand does not relieve you of the requirement to conform with the U.S. Internal Revenue Code and related laws.

Using a U.S. based corporation or other entity has a number of drawbacks.  For one, even if you qualify for the exclusion from income tax, you would be liable for any social security tax on your earnings.  Also, it leaves things for the IRS to reach, in the event you have trouble with them at any time.

Generally, I recommend that my clients establish an entity outside the U.S. to cover their business in Thailand.  However, there is not single BEST solution; you must consider the facts and circumstances of each person to determine the appropriate solution.

I have had several clients take advantage of the provisions of the treaty that exempts teachers and researchers from Thai tax for the first two years in Thailand.  You need to obtain a statement from the U.S. Internal Revenue Service and give that to your school.  They then present it to the tax office so that they can pay your salary without withholding tax.  I've never had a client try to get a refund but have heard that the tax office is very, very reluctant to give money back.

You should also be aware that taking advantage of this treaty position can impact your U.S. tax situation.  Because you are telling the Thai authorities that you are not subject to Thai taxes, you cannot qualify for the exclusion under the bona fide resident rules.  If you want to claim the exclusion, you must meet the 330 day rule.  If you return to the States for more than 35 days, you cannot exclude the income from U.S. tax.

If you are willing to put in the time, AUA, on Ratchadamri, has a rather unusual program.  Up to a point, it helped my but I couldn't put in enough time.

For a one-on-one type school, I had a good experience with the Somchat School on Sukhumvit Soi 19.

I do the Nong Khai/Vientiane myself -- in fact I am going Sunday night.  Takes two days -- leave your passport with application on Monday morning, pick up the passport and visa on Tuesday afternoon.

Take the train from Hualamphong at 8:45 Sunday, sleep on the train (R/T first class is about 1100 Baht), spend one night in Vientiane (hotel about $25 to $40), back overnight Tuesday night.  Arrive in BKK early Wednesday morning.

I've heard the visa office in Vientiane is hard but that hasn't been my experience.

Like the others, I think you will have some problem getting the kind of people you need.  Your bar girls, sales people in major stores, etc. may be able to talk to you in English but their written language skills are limited.  Even the college graduates have problems with writing.  They may be able to read and understand but cannot go the other way and write an intelligible sentence.

This is a very class conscious society and people don't move between classes easily; I mean it is difficult or impossible for someone to move to a higher status.  Hiring a bar girl to do the same job as a college grad could make the grad lose face; they would consider this to be demeaning.

First, for Jason.

The usual filing requirements apply, regardless of where you are and they are based on total income, not just salaries and wages.  Depending of filing status (single, married, etc.) you don't have to file as long as your income is less than this minimum.

This is NOT the $80,000 exclusion for income earned outside the U.S.  You must file a return go claim that exclusion.

For jonniebkk

It is not a penalty, you have use of the money for 60 days and IRS will charge interest for that period.  Without the special expat extension, a payment made on 6/15 would be charged a late payment penalty of 1.5%, a late filing penalty of 13.5%, plus interest on the entire amount!  So, if you had to pay $1,000, for example, the penalties and interest would be something like $150.  With the extension, you have to pay them about $12.

Well, let me see if I can answer these questions.

First, the tax treaty between the U.S. and Thailand really does not apply to expats living here.  See the earlier post on the treaty.

The automatic extension for those living out of the U.S. is different than other extensions.  Unlike most extensions, which are only extensions of time to file the return, the expat's extension does give you an extra 60 days to pay. IRS will charge interest but not penalty.

I can't speak to British taxes, I'm a U.S. C.P.A., not a C.A. and don't know British tax law.  But, for American expats, the answer is yes, it is the responsibility of the individual to report his income to IRS each year.  The fact that one lives outside the U.S. does not relieve one of the requirement to file a return and to pay any tax due.

U.S. income tax returns are due April 15.  A foreign (Thai) post mark is acceptable but IRS may have to be reminded of this.

On the other hand, if you live here, you have an automatic extension of time to file AND PAY, until June 15.  Just remember at attach a statement to your return giving this information.

I don't have any particular problems with what hair I have left   but I am particular about how it is cut.  For the last two years, I have been going to a shop called Khun Ning in the Amarin (Sogo) Plaza on Ploenchit (behind the Hyatt Erawan Hotel.)  Thai barbers, etc. but they have always taken good care of me - I usually do the works, shampoo, cut, manicure, and pedicure.

Take the SkyTrain to the Chitlom station and the SkyBridge into Amarin.  The shop is on the third floor.

I am not an authority on Thai taxes -- U.S. taxes are my area of expertise.

At 240,000 Baht a year rent income, you shouldn't have much, if any, U.S. tax to pay.  If you do pay Thai tax, however, that tax is available as a credit against any U.S. tax that would be applicable.

For U.S. tax purposes, however, it can get complicated if you use the condo yourself when you are here.

In this site and in an article in the Bangkok Post some time ago, I read that there are 5 different criteria for obtaining a work permit.  These sources say that if you don't meet any of the first four rules, you can obtain a work permit if you pay or agree to pay at least 18000 Baht income tax.  As I read this, it means that you don't have to have a minimum capital paid in or a minimum number of Thai employees.  Just pay the minimum income tax.

Yet, every attorney/visa service I have talked to insist that I have to have a company with 2 million Baht paid in capital.  I will have a service business, won't need anything like that amount of capital.  

So, my question is, how do I get the work permit without the big capital investment?