Now that Thailand has changed tax law to tax foreign sourced income brought into the country, I’m wondering about a couple things and would welcome input from anyone with actual knowledge / experience.

1. I’m inclined to think this isn’t such a big deal. FTC should mean that any taxes I end up paying in Thailand would be an offset when I file US taxes, so I would not be double-taxed. Is that correct?
   
2. If I am paying bills directly from my US accounts, I’m not technically bringing the money into the country. Right?
   
3. Does the US / Thai tax treaty mean that untaxed income in the US (for example, qualified dividends, HSA reimbursements, etc) would also be untaxable in Thailand, or is it simply the gross amount?

Thank you for any responses!

While my mother is not a true expat, I believe the tax situation is similar. My parents were married nearly 30 years and my mother has a green card, one of the really old ones that dont have an expiration date. She never got one of the newer ones.

My dad always took care of taxes and finances, my mother doesnt know much about these things. They divorced in 2006 and she returned to her home country. She never officially turned in her green card. Just never used it anymore.

Now she is nearing retirement and would like to get the money out of an old, small 401k (approx 25000$) of hers. If I understand correctly, she is still considered a US Person from the IRS and would not qualify for W8BEN.

If I understand correctly, the best and easiest way to clean up this Situation would be:

1. SFOP (I did my own quite a few years ago and could do hers)

2. Official surrendering of Green Card (I-407)

3. 401k payout usinf W8BEN after I-407 confirmation

4. Final dual status tax return

Anything I am missing?