11 hours ago, camper star said:

Is a VA pension taxable?

IAW the DTA agreement with Thailand, US government pensions are exempt. So I assume that is a Veterans Administration which is a government pension then it would be exempt. You can google "Double Taxation Agreement Between US and Thailand" and it clearly states exactly what is and what is not included. Some visas also provide exemptions on foreign income too.

10 hours ago, JohnnyBD said:

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

e-file will enable you to quickly do your taxes online, I have done so with them for 4 years, the last two my refund was deposited by the IRS in less than two weeks after I filed! that

is "e-file.com" if interested.

7 hours ago, Patong2021 said:

Filing requirements. Many countries have tax treaties with the USA. Thailand is one of them.

However, my comment was in respect to the wife seeking IRS status for filing. It's a voluntary choice, and one that should not be entered into without understanding the ramifications.

A few years ago, there were multiple threads on the U.S. tax provisions and enforcement requirement for a U.S. citizen or resident living or traveling outside the United States, to file income tax returns, estate tax returns, and gift tax returns and pay estimated tax in the same way as those residing in the United States. The way some people carried on, you think it was the end of the world. My point was that one should think carefully before agreeing to take on U.S. tax reporting obligations.

If one is an American unless renouncing of course, then one must file income tax returns, depending on his wife's additional income if they file jointly, he would still have to pay income tax and in addition if he has a foreign bank account then he would also be required to file a FBAR (foreign bank account report) which I found was very easy to file. Visa status also affects obtaining a bank account and other immigration requirements so particular visas can make life easier here. The new government is reportedly going to change some visas but when and if true we wait to see what they might be.

1> i quit filing income tax returns in 2014
2>I never filed a FUBAR ( only required if u have more than $10,000 is all overseas accounts)
3> there are no indications visas are going to change here, only visa exempt ( maybe)

2 hours ago, Presnock said:

e-file will enable you to quickly do your taxes online, I have done so with them for 4 years, the last two my refund was deposited by the IRS in less than two weeks after I filed! that

is "e-file.com" if interested.

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.

11 minutes ago, JohnnyBD said:

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.

Well, since I have been filing as married, with my wife having an ITIN, plus my mailing address is Thailand, the RS and e-file folks provide me with the latest IRS requirements and I never checked any box saying my wife was non-resident.. sounds to me like that would be for one filing within the US or its territories but I had no problems and received my refund in less than 2 weeks after filing. If whoever processed my 1040 and can't recognize that then I will wait to see an error filed next year.

2 hours ago, zzzzz said:

1> i quit filing income tax returns in 2014
2>I never filed a FUBAR ( only required if u have more than $10,000 is all overseas accounts)
3> there are no indications visas are going to change here, only visa exempt ( maybe)

to each their own whether one follows the laws or not. As for visa changes, there have been several forum notes of Bangkok Post mentioning that the govt plans to cut 15 visas to 7 visa though they did not specify yet. Since this new govt is the same as the temporary govt, they probably will do the same.

21 hours ago, Patong2021 said:

There are long term implications to filing taxes in the USA. Once you start, it is difficult to get released from the filing.

There are assumptions of tax liabilities and filing obligations. Consult a qualified accountant and/or immigration lawyer.

Benjamin Franklin 250+ years ago or close to that number mentioned that the only things certain in this world are taxes and death so if you are a US citizen, wish to remain so then legally you must file you taxes yearly and if you have control of an overseas bank acct that has a certain amount of funds then you will need to report that too though I have heard that some folks that leave the US and don't plan to ever return I guess, claim that they do not file US taxes but if you have a US govt pension, then I think that the IRS is well aware of your status.

11 minutes ago, Presnock said:

Well, since I have been filing as married, with my wife having an ITIN, plus my mailing address is Thailand, the RS and e-file folks provide me with the latest IRS requirements and I never checked any box saying my wife was non-resident.. sounds to me like that would be for one filing within the US or its territories but I had no problems and received my refund in less than 2 weeks after filing. If whoever processed my 1040 and can't recognize that then I will wait to see an error filed next year.

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.

37 minutes ago, Presnock said:

I have heard that some folks that leave the US and don't plan to ever return I guess, claim that they do not file US taxes but if you have a US govt pension, then I think that the IRS is well aware of your status.

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.

4 hours ago, Presnock said:

e-file will enable you to quickly do your taxes online, I have done so with them for 4 years, the last two my refund was deposited by the IRS in less than two weeks after I filed! that

is "e-file.com" if interested.

44 minutes ago, JohnnyBD said:

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.

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...

15 minutes ago, JohnnyBD said:

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 or not, and what it says about the NRA spouse check box.

I can't use the IRS Free File or the IRS Trusted Partners because my income is too high. That's why I have been using the Free File Fillable Forms online.

Enough about taxes...

good luck..yeah I wasn't able to use the free IRS electronic file either but e-file has been great so far.

27 minutes ago, JohnnyBD said:

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.

yeah I get my 1099SR from OPM so the govt has already chopped off those taxes that I then have to file to get a refund.

2 minutes ago, Presnock said:

good luck..yeah I wasn't able to use the free IRS electronic file either but e-file has been great so far.

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

1 hour ago, JohnnyBD said:

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.

Says uote: "if spouse is a

1 minute ago, JohnnyBD said:

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

says if your house or non-resident spouse"s is IN THE USA then yes you check the box but as i mentioned, I and my spouse both live in Thailand and from here I file my taxes so ignore that box altogether and my spouse is here with me and has never been to the states at all.

4 minutes ago, JohnnyBD said:

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

So, I take it that your house and spouse's abode was in the US for more than half the year since she is treated as you claim on your taxes unless I am obviously missing something.

9 minutes ago, Presnock said:

So, I take it that your house and spouse's abode was in the US for more than half the year since she is treated as you claim on your taxes unless I am obviously missing something.

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.

1 hour ago, JohnnyBD said:

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.

I think your problem may be that the check would go to a US address for YOU. I thought that they indicated that they needed a bank as they were going to cease issuing checks but I could be wrong on that as I just skimmed over it since it didn't apply to my situation. I assume your wife has an ITIN but I really think it has to do with our mailing address as that is how they consider where on resides "officially" but this is all IMHO only as I have never had any problems, just got my wife an ITIN after marriage and filed jointly with our Thai address.

7 minutes ago, Presnock said:

I think your problem may be that the check would go to a US address for YOU. I thought that they indicated that they needed a bank as they were going to cease issuing checks but I could be wrong on that as I just skimmed over it since it didn't apply to my situation. I assume your wife has an ITIN but I really think it has to do with our mailing address as that is how they consider where on resides "officially" but this is all IMHO only as I have never had any problems, just got my wife an ITIN after marriage and filed jointly with our Thai address.

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...

This has been one of the best threads posted. Thanks guys.

On 3/3/2026 at 9:01 AM, camper star said:

A little back ground

1. I live in Japan (permanent resident )

2. My income is Social Security

Thai lady

1. Government retired worker

2. real estate owner

Will get married in Thailand.

Location is near DMK airport

Why get married and complicate things at our age when we are retired ?

My long term partner has her own income from a number of properties she rents out in Thailand.

My income is from England from rental property, a pension and I still write iPhone apps from the house office in Phuket which generates a good income, I 'work' when I fee like it and it keeps my brain in gear.

I get a year by year visa extension with just 800k baht in the bank. It takes 30 minutes a year to process in Phuket.

Keep it simple, stress free is my motto.

Trolling posts regarding marriage along with replies removed.

On 3/9/2026 at 11:39 AM, camper star said:

This has been one of the best threads posted. Thanks guys.

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.