Just to add a potentially useful resource - publication 556 "Examination of Returns, Appeal Rights, and Claims for Refund" has detailed information about the limitations on refund claims. The key section for your case would be the "Time for Filing a Claim for Refund" portion. Also look into "protective claims" which are sometimes allowed even after limitations periods have passed if there were special circumstances. Not sure if your situation qualifies, but worth investigating. If you filed during COVID, there were also special extensions to some filing deadlines that might potentially apply to your situation. The IRS issued several notices extending various deadlines.

I'm really sorry you're going through this - $75K is an enormous amount to lose to a technicality. While the statute of limitations rules are unfortunately strict, there might be some avenues worth exploring given the amount involved. One thing that stands out to me is that you consistently elected to keep overpayments with the IRS rather than taking refunds - this shows a clear pattern of intending to maintain credit balances for future tax obligations. Some courts have distinguished between different types of payments and credits in similar cases. Have you looked into whether any of the COVID-related relief provisions might apply to your timeline? The IRS issued numerous deadline extensions and special procedures during 2020-2021 that could potentially affect limitation periods. Also, consider whether there were any IRS processing delays or errors that contributed to this situation. If you can document that the IRS failed to properly process your returns or apply your payments in a timely manner, that might provide grounds for an exception. Given the amount involved, I'd strongly recommend consulting with a tax attorney who specializes in statute of limitations cases before accepting this outcome. Many offer free consultations and could quickly assess whether you have viable options for recovery. Don't give up yet - $75K is worth fighting for, and there are specialized advocates who deal with exactly these types of IRS disputes.

Something people don't realize about the refund statute - if you file your amended return even ONE DAY after the 3-year window closes, the IRS is legally required to reject your refund claim. The tax code gives them zero flexibility on this. I work in a tax office and see people heartbroken when they miss the deadline by just a short time. The most painful one was a client who mailed their amendment on the last day but didn't use certified mail, so there was no proof of timely filing. The IRS received it 4 days later and denied a $7,800 refund. Don't take chances with these deadlines!

I just went through this exact situation last year with my 2020 taxes! The stress is real when you realize there might be money on the table. Here's what I learned: First, don't panic - if you filed your 2020 return by the extended deadline (May 17, 2021), you actually have until May 17, 2024 to file an amended return. That means you likely still have time if you're just discovering this now. The key thing is to act fast once you know about it. I procrastinated for months thinking "I'll get to it eventually" and almost missed my deadline. File Form 1040-X as soon as you can gather all your documentation for those business expenses you missed. One tip - make sure you have really solid documentation for those business expenses. The IRS will scrutinize amended returns more carefully, especially for business deductions. Keep receipts, invoices, and any records that prove the expenses were legitimate and business-related. $3,200 is definitely worth pursuing! Don't let the IRS keep money that's rightfully yours just because of paperwork anxiety. You've got this!

This is such a helpful thread! I'm also an F1 student (started in 2020) and dealing with similar confusion about tax residency status. One thing I wanted to add that might be useful - if you're unsure about your substantial presence test calculation, the IRS has a worksheet in Publication 519 that walks through it step by step. It's still confusing, but having the official worksheet helped me double-check my math. Also, regarding your HSA - make sure you understand the contribution limits and eligibility requirements. Since you're on a high-deductible health plan through your employer, you should be good, but the 2024 contribution limit is $4,150 for self-only coverage. The triple tax advantage (deductible contributions, tax-free growth, tax-free withdrawals for medical expenses) makes it a great account to maximize if you can. For your 401k, definitely try to contribute at least enough to get your full employer match if they offer one - that's free money you don't want to leave on the table, especially since you're now earning income on OPT. Good luck with your filing! The international student tax situation is definitely complex, but it sounds like you're asking the right questions.

Great thread! I'm in a similar boat as an F1 student transitioning to OPT. One thing I'd add that really helped me is to make sure you understand the "closer connection" exception if you're right on the border of the substantial presence test. Even if you meet the days requirement, you might still be able to file as a non-resident if you can prove you have a closer connection to your home country. Also, for anyone dealing with state taxes - don't forget that some states have different rules for international students than federal taxes. I'm in California and had to file additional forms even when I was still a non-resident for federal purposes. Regarding the 401k question - one thing to consider is whether your home country has a totalization agreement with the US. This can affect Social Security taxes on your wages and potentially impact your retirement planning if you're thinking long-term. It's worth researching even if you're not sure about staying in the US permanently. The tax software recommendations in this thread are spot on - generic software really struggles with F1/OPT situations. I learned that the hard way my first year!

3 Something nobody's mentioned yet - keep a mileage log if you drive as part of your caregiving duties! I deducted over $2,000 last year just from tracking my mileage driving my client to doctor appointments and running errands for them. The IRS mileage rate for 2025 is 65.5 cents per mile.

One important thing to consider is whether you should be classified as a household employee versus self-employed. Since the family is claiming you on their taxes for a dependent care credit, they might actually be required to treat you as a household employee and handle payroll taxes. If you're a household employee, they should be withholding and paying Social Security and Medicare taxes on your behalf. However, if you control how and when you work (set your own schedule, use your own supplies, etc.), you're likely self-employed. For $15,300 in annual income, you'll definitely want to make quarterly estimated tax payments to avoid penalties. I'd recommend setting aside at least 25-30% of each payment to cover both self-employment tax and income tax. Don't forget you can deduct legitimate business expenses like mileage, supplies, and any training related to caregiving. You should also check if the family needs to provide you with any tax documents - they may need to give you information for their dependent care credit claim even if they don't issue a 1099.

Don't forget about quarterly estimated tax payments! Since you don't have taxes withheld as a self-employed person (whatever they call you), you likely need to make quarterly payments to avoid penalties. The safe harbor is generally paying either 90% of this year's tax or 100% of last year's tax (110% if your AGI was over $150k). Missing these payments can result in penalties even if you pay everything you owe by April 15.

This is such a helpful thread! I'm dealing with a similar situation where one client calls me a "vendor" and another calls me a "contractor," but it sounds like the tax treatment is the same regardless of their internal terminology. One thing I'd add - if you're worried about documentation, I've found it helpful to keep copies of all invoices I send to clients, along with their payment confirmations and any email correspondence about the work relationship. Even if they don't send 1099s, having a clear paper trail of the business relationship can be valuable. Also, don't forget to look into business insurance if you haven't already. As a self-employed person, you might want professional liability or general liability coverage depending on your field. Some clients even require it before they'll work with you. The quarterly estimated tax payments mentioned above are crucial - I learned this the hard way my first year and got hit with penalties. Setting aside money from each payment as it comes in is definitely the way to go!