How do taxes work for US citizens on a DTV visa in Thailand?

@Marty ********

Tax exempt on an LTR

@Bob *********

OK yes. I have an LTR. If he qualifies for an LTR then we can discuss that.

@Wayne *******

The main purpose of the tax exclusion used to be to offset foreign living expenses, if I remember correctly. It’s been 20 years since I researched this, so perhaps things have changed. Otherwise, the exclusion should apply across the board.

@Paul **********

funny, been there too. Only one tax residency and that's resident country for over 180.

@Tony *********

nope. As I said you can be tax resident in multiple jurisdictions...and that's the purpose of DTAs if you can only be tax resident under one jurisdiction as you infer there is no need for any DTAs is there ❓👍

Now if your income wasn't taxed at source, and you are under two jurisdictions then yes the second one could take the full wack

The concept is called taxed at source.

I have been under 3 tax jurisdictions at one point and the source of the income gets first bite and the tax credits against other two jurisdictions

BTW and not every country in the world uses 180 days as a tax residency rule either

@Paul **********

dta's are treaties. You are a tax resident if the country you reside in for more than 180 days DTA's govern what is taxable income and any tax statements between 2 countries. USA taxes works wise income of its citizens, do the DTA with Thailand governs what each country can tax of the others citizens. Let's just age to disagree. That's how it's worked in each country I've been an expat in.

@Tony *********

yes I know... And DTAs don't do that... all DTA does is prevent double taxation on the same money.. Hence my previous comment you can be tax resident in multiple jurisdictions at the same time

A DTA doesn't determine what is or isn't asseable income

And as I have said the 180 rule isnt worldwide in every country. As a rule to tax residency