If you’re a Thai freelancer, investor, Amazon seller, or business owner earning income from U.S. sources, you may need an ITIN Number from the Internal Revenue Service (IRS) to stay compliant, avoid unnecessary tax withholding, and claim possible refunds.

Although Thailand and the United States have an active income tax treaty, you still need an ITIN to claim treaty benefits and receive your U.S. payments without 30% automatic tax deduction.

At House of Bookkeepers, an IRS-Certified Acceptance Agent (CAA), we help applicants in Thailand obtain their ITINs securely without mailing passports to the U.S.

What Is an ITIN?

An ITIN is a nine-digit tax number (format: 9XX-XX-XXXX) issued by the IRS to individuals who:

  • Need to file or report U.S. taxes, but

  • Are not eligible for a U.S. Social Security Number (SSN).

🔍 What ITIN Is Not

  • Not a U.S. visa or immigration status

  • Not a work permit

  • Not a substitute for SSN

  • Not authorization to work in the U.S.

However, it’s required to file U.S. tax returns, claim tax treaty benefits, and receive payments from American companies or digital platforms.

Why Thai Residents Need an ITIN

Thousands of Thai professionals, freelancers, and entrepreneurs receive income from U.S.-based clients and companies each year. Without an ITIN, U.S. payers must withhold 30% of your income.

Having an ITIN helps you:

  • File Form W-8BEN to claim U.S.–Thailand tax treaty benefits

  • Avoid 30% withholding on digital or freelance income

  • Receive full payments from Amazon, AdSense, Payoneer, Stripe, Upwork, Fiverr, and others

  • File Form 1040-NR for refunds or compliance

  • Maintain a verified and compliant account on global payment platforms

  • Build U.S. tax history for long-term business or LLC setup

Who in Thailand Commonly Needs an ITIN

Freelancers & Digital Creators

Writers, designers, developers, and influencers earning through Upwork, Fiverr, AdSense, Amazon KDP, or Payoneer often need an ITIN to:

  • File W-8BEN for lower or zero withholding

  • Prevent delayed payments due to missing tax ID

  • File Form 1040-NR for refund or reporting

Amazon & E-Commerce Sellers

Thai Amazon FBA, Shopify, or Stripe Atlas users require an ITIN to:

  • Complete W-8BEN or W-9 forms

  • Avoid 30% default U.S. withholding

  • Handle tax reporting for U.S. LLCs or marketplaces

Property Investors

If you own or sell property in the U.S., FIRPTA (Foreign Investment in Real Property Tax Act) automatically withholds 15% of the sale price.
With an ITIN, you can file Form 1040-NR and reclaim excess tax.

Filing Jointly with a U.S. Spouse

If your spouse is a U.S. citizen or green card holder, you’ll need an ITIN to file a joint return and qualify for family-related tax credits.

LLC Owners & Entrepreneurs

If you own or manage a U.S. LLC, an ITIN is required for IRS filings and to open bank accounts.
Usually needed documents:

  • Articles of Organization

  • IRS EIN Confirmation Letter (CP575)

  • Operating Agreement (if multi-member)

 

Benefits of Having an ITIN

  • File U.S. tax returns legally and stay compliant

  • Avoid 30% withholding on U.S. income

  • Claim refunds for over-withheld taxes

  • Apply U.S.–Thailand tax treaty benefits

  • Reclaim FIRPTA withholding on property sales

  • Build long-term credibility for U.S. business or LLC operations

  • Be listed on a spouse’s or dependent’s U.S. return

US-Thailand Tax Treaty Benefits

The U.S.–Thailand tax treaty allows residents of Thailand to benefit from lower withholding rates on U.S. income types:

Income Type Default Rate Treaty Rate
Dividends 30% 10–15%
Interest 30% 0–15%
Royalties 30% 5–15%

To use treaty benefits, you need:

  • A valid ITIN

  • A correctly filled W-8BEN (for individuals) or Form 8233 (for researchers/educators)

How to Apply for an ITIN from Thailand in 2026

Step 1: Confirm Eligibility

Valid U.S. tax reasons include:

  • Filing a U.S. tax return

  • Claiming treaty benefits via W-8BEN

  • U.S. rental or sale income (FIRPTA)

  • Filing jointly with a U.S. spouse

  • Managing or owning a U.S. LLC

  • Receiving U.S. scholarships or grants

  • Fulfilling banking or FATCA compliance

🟢 If you only need to submit W-8BEN for treaty benefits, you may qualify under an exception and may not need to attach a U.S. tax return.

ITIN Eligibility Scenarios for Thai Applicants

Reason for Applying Description W-7 Box to Check Tax Return Required?
Filing a U.S. tax return Reporting freelance, investment, or property income b – Nonresident alien filing a U.S. tax return ✅ Yes (attach Form 1040-NR)
Claiming treaty benefits via W-8BEN Avoiding 30% withholding on platforms like Amazon, AdSense, Payoneer, Upwork a + h – Treaty benefit exception ❌ No (treaty exception category)
U.S. rental or sale (FIRPTA) Reporting real estate sale or rental income b (if filing) or a + h (if exception) ⚙️ Depends
Filing jointly with a U.S. spouse Joining a U.S. joint tax return e – Spouse of U.S. citizen/resident ✅ Yes (joint return)
Owning or managing a U.S. LLC Required for foreign reporting or EIN activation b or a + h (if treaty applies) ⚙️ Depends
Receiving U.S. scholarships or grants Nonresident student or researcher receiving taxable U.S. funds f – Nonresident alien student/professor/researcher ⚙️ Depends on institution
Bank or financial compliance Needed for U.S. banks, brokers, or FATCA purposes h – Exception 1(d) ❌ No (exception category)
Refund claim for excess withholding Claiming refund on U.S. source income b – Nonresident alien filing a U.S. tax return ✅ Yes (attach Form 1040-NR)

Step 2: Complete Form W-7

This is the official IRS ITIN application form. Accuracy is vital — any mismatch can delay your approval.

Step 3: Gather Required Documents

  • Valid passport (scan works with CAA; otherwise, original or certified copy)

  • U.S. federal tax return (Form 1040 or 1040-NR) unless exempt

  • Supporting documents such as W-8BEN, income proofs, contracts, or LLC formation papers

Step 4: Apply Through a Certified Acceptance Agent (CAA)

With House of Bookkeepers, you don’t need to mail your passport.
We verify your identity locally from Thailand, issue a Certificate of Accuracy (COA), and submit your file directly to the IRS.

Why Choose House of Bookkeepers (IRS CAA)

✅ Passport verified locally — never mailed abroad
✅ Expert review of all forms (W-7, W-8BEN, tax return)
✅ Higher approval success rate
✅ Official IRS-listed CAA
✅ Real-time application tracking until ITIN approval (CP565)
✅ 100% Money-Back Guarantee if rejected due to our error

ITIN Processing Timeline – 2026

  • Standard processing: 8–13 weeks

  • Peak season (Jan–Apr): 13–16 weeks

Our CAA team usually retrieves your ITIN number within about 2.5 months, while the official IRS Letter CP565 may take a little longer to arrive by mail.

Common Mistakes to Avoid

  • Submitting incomplete W-7 or W-8BEN forms

  • Using uncertified passport copies (if not applying via CAA)

  • Forgetting to attach a return (if required)

  • Mailing original passport to the U.S.

  • Assuming ITIN provides work authorization (it doesn’t)

Quick FAQs – ITIN from Thailand

Q1. Can I apply for an ITIN from Thailand?
Yes. With House of Bookkeepers as your IRS CAA, you can apply directly from Thailand — no need to send your passport to the U.S.

Q2. Does Thailand have a tax treaty with the U.S.?
Yes. The U.S.–Thailand treaty reduces withholding on dividends, interest, and royalties. You’ll need an ITIN to claim these benefits via Form W-8BEN.

Q3. How will I know if my ITIN is approved?
You’ll receive IRS Letter CP565 once your ITIN is assigned. We notify you as soon as it’s issued.

Q4. Do I need a U.S. address?
A U.S. address is not mandatory. The IRS can send your ITIN letter directly to your foreign (Thai) address.
However, having a U.S. residential or mail forwarding address can ensure faster delivery.
Alternatively, we can receive the letter at our address and send you a scanned copy (not recommended though).

Q5. How will you verify my identity?
We’ll request a selfie holding your passport’s photo page, ensuring secure and compliant verification before submission.

Apply with Confidence

At House of Bookkeepers, we make ITIN applications for Thailand-based professionals simple, accurate, and fully IRS-compliant.

📍 IRS-Certified Acceptance Agent (CAA) – Thailand Service
🌍 Website: https://www.houseofbookkeepers.com

Start your ITIN application today — and enjoy full access to U.S.–Thailand treaty benefits, faster payments, and stress-free IRS compliance.