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Filing a US tax return (1040-NR) from Thailand
If you're not a US citizen or resident but had US income, you may have to file Form 1040-NR — the US tax return for non-residents. Filing is also how you claim back US tax that was withheld at too high a rate.
Who usually needs to file
- People who worked in the US (for example on a J-1 work-and-travel visa) and received wages.
- Owners of rental property in the US, and people who sold US real estate.
- People who want a refund of US tax withheld on income such as dividends or platform payouts, where the treaty allows a lower rate.
Deadlines
- 15 April — if you received US wages with tax withheld.
- 15 June — for most other non-residents.
- You can ask for more time with Form 4868, but any tax you owe is still due by the original date.
The US–Thailand tax treaty
The treaty can reduce US tax on some income of Thai residents — for example, US dividends are usually taxed at 15% instead of the default 30%. Other articles cover royalties, pensions, students and more. Claiming a treaty benefit on a return can require an extra disclosure form.
What you need
- An ITIN or SSN — a return can't be processed without one; a first return can be sent together with an ITIN application.
- Your US tax forms: W-2 (wages), 1042-S (tax withheld on other income), 1099 forms.
- A way to receive any refund — the IRS pays refunds into US bank accounts; ask us about the options if you don't have one.
Thai tax too
As a Thai tax resident you may also owe Thai tax on foreign income you bring into Thailand — the rules changed from 2024. Tax paid in the US may reduce double taxation. Ask a Thai tax adviser about your case.
General information, not tax advice.
Let us check and file your 1040-NR
We review your US tax forms, apply the treaty where it applies and file with the IRS — or take the 1-minute refund check first.
Check my case →More guides
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- How to apply for an ITIN from Thailand
- Which documents do you need for an ITIN?
- Does an ITIN expire? How to renew it
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- US LLC for Thai sellers: Amazon, Shopify, Stripe and more
- How to get an EIN without an SSN (for non-US owners)
- Opening a US bank account from Thailand: your options
- Getting paid in US dollars in Thailand: bank transfer, Wise, Payoneer or PayPal
General information only — not tax or legal advice. TinTax is not affiliated with the IRS.