Embassy of the United States Bangkok, Thailand

March 8, 2012

There is no Internal Revenue Service (IRS) office at the Embassy. 

List of private tax consultants and tax preparers in Bangkok (PDF 64KB) (Updated December 7, 2012).

You can print all tax forms and publications from the IRS website. 

According to the IRS website, you must express the amounts you report on your U.S. tax return in U.S. dollars.  If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U.S. dollars.  Taxpayers generally use the yearly average exchange rate to report foreign-earned income that was received regularly throughout the year.  However, if you had foreign transactions on specific days, you may also use the exchange rate for those days.  Yearly average currency exchange rates for most countries can be found at Yearly Average Currency Exchange Rates.  Exchange rates can be found at OANDA - Forex Trading and Exchange Rates Services Website.  For more information, please see the IRS website information for U.S. Citizens and Resident Aliens Abroad.

NEW IRS FORM FOR OVERSEAS TAXPAYERS (effective Tax Year 2011)

The Form 8938 (Statement of Specified Foreign Financial Assets) should be filed by taxpayers with specific types and amounts of foreign financial assets or foreign accounts.  It is important for taxpayers to determine whether they are subject to this new requirement because the law imposes significant penalties for failing to comply.

Form 8938, the instructions, regulations implementing this new foreign asset report, and other information to help taxpayers determine if they are required to file Form 8938 is available on the web at:
http://www.irs.gov/businesses/corporations/article/0,,id=236667,00.html

November 27, 2012

INFORMATION FOR INDIVIDUAL TAXPAYER IDENTIFICATION NUMBERS (ITINs)

The Internal Revenue Service (IRS) has introduced interim procedures for reviewing and issuing Individual Taxpayer Identification Numbers (ITINs). These temporary procedures will be valid until final rules are issued prior to the start of the 2013 tax filing season. Please review the information at the following links for further information:

• http://travel.state.gov/travel/living/living_1234.html#taxes
•  http://www.irs.gov/uac/2012-ITIN-Review-Frequently-Asked-Questions-1 
• http://www.irs.gov/uac/Newsroom/IRS-Clarifies-Temporary-ITIN-Application-Requirements-for-Noncitizens-with-Tax-Extensions-and-Many-Foreign-Students