
I Left a Good Job and Moved to Thailand. The IRS Came With Me.
The first thing she told the immigration officer was that she was visiting for a conference.
This was technically true. There had been a conference. She had attended two sessions of it. The rest of the week she had spent on a rented scooter in the rain, eating things off sticks from carts she could not name, reading about the history of the country the way she read about every country, which was obsessively and slightly too late, since she had already been there four days before she understood what she was looking at.
That was eleven years ago. She went back three months later. And then again. And then she stopped going back to the other place instead.
Her name is Kree. She lives on an island in Thailand. She is not on vacation.
The apartment she rents is small and high-ceilinged and has a ceiling fan that makes a sound like a patient person clearing their throat. She has lived there for two years, which is the longest she has stayed anywhere since she left the job, and she has not unpacked in any meaningful sense of the word because unpacking would mean making a decision she has not made yet.
She owns a motorbike she bought used from a Canadian who swore it was reliable. She trains Muay Thai six mornings a week at a gym ten minutes up the road where the owner calls her by a nickname she has never asked the meaning of. She does not cook. She lives on street food and café breakfasts and the contents of whatever bag she grabbed on the way out the door.
She does not know how to submit a quarterly estimated tax payment without doing it twice because she panics.
The story pauses here. Here is what the law actually says.
What This Blog Is About
US citizens living abroad are taxed on worldwide income regardless of where they live. The country where you live may also tax you. If you earn money, hold foreign bank accounts, own property abroad, or work for foreign clients, there are US reporting obligations that most people living abroad have never been told about.
The FBAR (FinCEN Form 114) is required when foreign account balances exceed $10,000. The Foreign Earned Income Exclusion can reduce US income tax for qualifying Americans abroad. The rules follow the passport, not the address.
The posts in this blog explain how they work, through characters whose situations mirror the real ones that come up constantly for Americans living outside the United States.
Bottom Line
US citizens are taxed on worldwide income under IRC Section 61 regardless of where they live. Moving abroad does not end the US filing obligation. It changes what the return looks like. The Foreign Earned Income Exclusion (IRC Section 911) and the FBAR (FinCEN Form 114, 31 USC Section 5314) are the two most common obligations expats are unaware of. Find your plan at taxjet.co.
Filed under
Expat Basics

Renee Mizrahi, EA, CFE
Our founder spent twenty years in U.S. tax practice. But something shifted when her daughters began living abroad permanently: Nepal, Cambodia, Thailand, Israel, France, and a long list of places she has genuinely lost track of.
Kree is a fictional character. Her situations are composites of real ones. The tax obligations described in this post are real and apply to actual US citizens living abroad. Nothing here is advice for your specific situation.
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