Just a quick look implies that 5173 and 706-A do not apply, assuming you are a US citizen.
https://www.irs.gov/businesses/small-businesses-self-employed/transfer-certificate-filing-requirements-for-the-estates-of-nonresidents-not-citizens-of-the-united-states
Applicability
The following transfer certificate filing requirements apply to the estate of a decedent who was neither a citizen nor a resident of the United States and who died after December 31, 1976.
Mine is also about 0.3kWh a day, as PEA bill shows 9-10kWh a month, and we don't use it for anything, except the MG wall charging cable, which is rarely used, and the only thing on the grid.
You are getting into a conversation with a poster who believes
A better, and easier to understand phrase might be, that Thailand has discretion to tax, or not tax income covered by a DTA that has already been taxed in the other Country.
After all, the spirit of a DTA is to avoid Double Taxation.
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