WHEN AND WHERE DO I FILE?
For U.S. taxpayers overseas, the first stop for official information about U.S. taxes is the Internal Revenue Service (IRS) webpage for U.S. citizens and resident aliens abroad. This has the most current information on where and where to file your tax return.
GETTING TAX FORMS
We recommend that you prepare and file your tax return electronically (e-filing). There is no risk of loss or delay in the mail, and the IRS will process your return (and send your refund) more quickly. If you do file a paper return (or just want to have the forms for reference while e-filing), save yourself a trip to the Consulate. You can get tax forms directly from the IRS Forms and Publications webpage. All IRS forms are available there. Due to space constraints, the Consulate does not stock IRS forms.
YOUR MAILING ADDRESS
When filling out your tax forms, please be sure to use your complete and correct mailing address. That is the address where the IRS will try to contact you if there are problems with your tax return. It also is the address where the IRS will send your tax refund check, if you receive one.
Please do not use the Consulate’s address on your tax forms. We are not a U.S. mail facility, and we do not have the capacity to store or forward mail for you. If you need a reliable mailing address in Thailand, please see our Professional Services page for mailing options. Or, you could ask family or friends in the United States to receive it for you. If we receive items from the IRS addressed to you at the Consulate, we must return them to the IRS.
If you expect to get a tax refund, you can specify that the IRS deposit the money directly into a U.S. bank account. To get your refund more quickly and to avoid the possibility that the check is delayed, misdirected, or lost in the mail, we recommend that you take advantage of this option. Again, please do not have refund checks sent to you at the Consulate. If we receive them, we must return them to the IRS, which will delay your receiving your refund.
MAILING YOUR TAX RETURN
If you file paper documents with the IRS, please mail them early enough to ensure that they reach the IRS before filing deadlines. We recommend that you use Fedex, UPS, DHL, or Thailand Post EMS services. You can find contact information for these on our Professional Services page. These allow you to track your correspondence and have delivery confirmation — peace of mind for something so important. The Consulate is not an IRS or U.S. mail facility, so we cannot accept tax returns for the IRS or mail them for you.
The IRS does not have personnel in Thailand who can provide tax assistance. Instead, you may contact the IRS office in Philadelphia. At the Consulate, we are not tax experts, and federal regulations prevent the us from providing tax advice or assisting in the preparation of tax returns. If you need tax advice or services, we recommend that you contact a law or accounting firm qualified in U.S. tax law. There is a specialist tax firm listed on the Consulate’s list of Legal Service Providers.
TAX TREATMENT OF SOCIAL SECURITY BENEFITS
Some people have to pay federal income taxes on their Social Security benefits. Please see the Social Security Administration website on Taxes and Your Social Security Benefits and IRS Publication 915, Social Security and Equivalent Railroad Retirement Benefits.
REPORT OF FOREIGN BANK AND FINANCIAL ACCOUNTS (FBAR)
You might have to file this report with the IRS if you have a financial interest in, or signature authority over, one or more financial accounts in a foreign country and the aggregate value of all those accounts exceeds $10,000 at any time during the calendar year. For details, see the IRS FBAR webpage.
FOREIGN ACCOUNT TAX COMPLIANCE ACT (FATCA)
You might have to file Form 8938, “Statement of Specified Foreign Financial Assets” with your annual tax return if you hold foreign financial assets with an aggregate value exceeding $50,000. For details, please see the IRS FATCA webpage.
INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER (ITIN)
If you have a spouse or dependent who is not eligible for a Social Security number, but needs an identification number for U.S. federal tax purposes, you should get an Individual Taxpayer Identification Number (ITIN) from the IRS. You apply for the ITIN at the same time you file your taxes — see the instructions on the IRS’s ITIN page. For a fee, the Consulate can certify copies of documents required for the ITIN application. Please make an appointment for “Notarial or other services” via our ACS appointment website.
STATE AND LOCAL TAXES
If you are a United States taxpayer abroad, you might also have tax liabilities to one or more states, districts, or territories in the U.S. Please contact the relevant state, district, or territory Department of Revenue or Department of Taxation. A list of these agencies is available at the website of the Federation of Tax Administrators.