I've been through this exact situation multiple times! The lockout period is usually 24-48 hours, but I've found a few tricks that might help. First, try clearing your browser cache completely and then use a different browser or incognito mode. Sometimes switching to your phone's mobile data instead of WiFi can help too since they might be tracking by IP address. For your refund timeline, you're right around the 21-day mark since filing on March 5th, so you should be seeing movement soon. The "still processing" message is frustrating but pretty normal at this stage. If you need to check status while locked out, the automated phone line (1-800-829-1954) sometimes has more current info than the website, though it's hit or miss. Hang in there - the system is definitely outdated but your refund should come through!

I had this same lockout issue last month and it was incredibly frustrating! In my experience, it took exactly 48 hours to reset, even though their messaging says 24 hours. I tried all the usual tricks - clearing cache, different browsers, incognito mode - but nothing worked until that 48-hour mark hit. One thing that helped me during the wait was calling the automated refund hotline at 1-800-829-1954. You don't need to log in and sometimes it has more recent updates than the "Where's My Refund" tool. Just have your SSN, filing status, and exact refund amount ready. Since you filed on March 5th, you're right at that 21-day processing window, so hopefully you'll see movement soon! The waiting is the worst part, especially when you're counting on that money. Once I finally got back into my account after the lockout, my refund status had actually updated with a deposit date. Fingers crossed yours comes through quickly!

This has been such a valuable discussion! As someone who just started my own freelance content writing business, I've been completely confused about how to categorize my expenses. The "would you need this if you weren't serving clients" test that several people mentioned is incredibly helpful and much clearer than the vague guidance I've found elsewhere. For my business, this means my Grammarly Premium subscription, plagiarism detection software, and industry research tools would be COGS since I use them directly to create client deliverables. But my general business website, accounting software, and liability insurance would be operating expenses. I'm particularly grateful for the discussion about annual software subscriptions and spreading the cost throughout the year rather than taking the full expense hit upfront. That makes so much sense for getting an accurate monthly view of profitability. One question I still have - what about networking events or professional association memberships? I attend industry conferences primarily to find new clients and stay current on trends that help me serve existing clients better. These feel like they're somewhere between direct service costs and general business development. Any thoughts on how these should typically be categorized?

This thread has been incredibly helpful! I'm a freelance photographer specializing in corporate events and headshots, and I've been struggling with expense categorization for my Schedule C. The "would you need this if you weren't serving clients" test is a game-changer. It makes it clear that my Adobe Lightroom/Photoshop subscription, professional camera equipment depreciation, and cloud storage for client galleries should all be COGS since I wouldn't need these if I had zero clients. But I'm curious about travel expenses. When I travel to shoot destination weddings or corporate events, the travel costs are directly tied to delivering that specific service. Would airfare and hotel stays for client shoots be considered COGS, or do they typically go under travel expenses in the operating section? Also wondering about backup equipment - I maintain duplicate camera bodies and lenses specifically so I never have to cancel a client shoot due to equipment failure. These backups sit unused most of the time but are essential for reliable service delivery. Should the depreciation on backup equipment also be classified as COGS? Thanks for all the insights everyone has shared - this is exactly the kind of practical guidance that's so hard to find elsewhere!

I'm a benefits specialist and can confirm everything others have said - Social Security credits are absolutely calculated on annual earnings, not quarterly. Your accountant is mixing up old rules or confusing this with other tax requirements. What's particularly concerning is how common this misconception is among tax professionals. I've seen clients who restructured entire business models, delayed invoicing, or turned down lucrative end-of-year contracts because they thought they could only earn one credit per quarter. This costs people real money and unnecessarily complicates their finances. The SSA moved away from quarterly calculations in 1978 specifically to make the system simpler and fairer. Whether you earn $6,920 in January or December 2024, you get all 4 credits. The only thing that matters is hitting the annual threshold. I'd suggest printing out the official SSA publication and having a direct conversation with your accountant about updating their knowledge on this topic. If they're giving incorrect advice on something this fundamental, you might want to double-check their guidance on other tax matters as well.

As someone who recently went through this exact same confusion with my CPA, I can confirm what everyone else is saying - your accountant is definitely wrong about the quarterly requirement. I ended up calling the SSA directly (after a very long hold) and spoke with a representative who explained that Social Security credits have been calculated annually since 1978. What's frustrating is how many tax professionals seem to have this outdated information. In my case, I had been artificially spreading out my consulting payments across quarters for two years because my CPA insisted it was necessary for Social Security credits. Turns out I was just making my cash flow more complicated for no reason! The SSA rep I spoke with was actually quite familiar with this misconception and mentioned they get calls about it regularly. She recommended always referring to the current year's "How You Earn Credits" publication directly from SSA rather than relying on secondhand information, even from tax professionals. Your example of earning $6,560 in December would absolutely give you all 4 credits for the year. The SSA computer systems look at your total annual earnings reported on your tax return - they don't care about the timing of when you received those payments.

I've been following this thread with great interest since I'm in a somewhat similar situation with an old retail building my family owns. After reading through all the excellent advice here, I wanted to add something that might be relevant to your specific circumstances. Given that you mentioned the building is in a rapidly developing area with potential future land value, you might want to consider documenting the current fair market value of the property before entering into any arrangement with the nonprofit. Even if you can't deduct the rental value now, having a professional appraisal that accounts for both the environmental hazards and the development potential could be valuable for several reasons. First, it establishes a baseline for any future tax calculations if you eventually sell, donate, or develop the property. Second, if the area continues to develop and environmental regulations change (which they sometimes do), you'll have documented proof of the property's impaired value during this period. Also, I noticed several people mentioned various online tools and services. While some of these might be helpful, given the complexity of your situation with environmental hazards, potential future development, and the charitable use arrangement, I'd strongly recommend working with a tax professional who has specific experience with both environmental compliance and charitable tax issues. The intersection of these areas can create some unique opportunities and pitfalls that generic advice might miss. The insurance advice from Steven and Carmen is spot-on too - that liability protection could end up being worth far more than any tax benefits you might gain or lose from this arrangement.

This is such a comprehensive discussion! I wanted to add one more consideration that hasn't been mentioned yet - the potential impact on your property tax assessment. When you allow a 501(c)(3) to use your property, especially for storage in a building with environmental issues, it could actually support an argument for a reduced property tax assessment. Many jurisdictions will consider functional obsolescence due to environmental hazards when determining property values for tax purposes. Having documented nonprofit use that acknowledges the building's limitations could serve as evidence that the property's highest and best use is indeed impaired by the environmental conditions. This might help you challenge your current property tax assessment if you feel it's too high given the building's actual usable condition. You'd want to check with your local assessor's office about their policies regarding environmentally impaired properties, but I've seen cases where property owners were able to get significant reductions in their annual tax bills by properly documenting these limitations. The nonprofit agreement could actually be part of that documentation package. Just another angle to consider as you weigh the overall financial impact of this arrangement. Sometimes the property tax savings can be more valuable than the charitable deduction you can't take!

Quick question - does anyone know if you can pay yourself partially as a 1099 contractor and partially through distributions? One of the CPAs I talked to suggested this approach but it seems weird to be both an employee AND a contractor for my own S-Corp.

This is exactly the kind of confusion that drives S-Corp owners crazy! Here's what I've learned after going through this same struggle: the "reasonable compensation" requirement is real and non-negotiable, but there's definitely room to optimize within the rules. With $270k in business income and comparable positions at $133k, I'd lean toward taking somewhere between $100k-$120k as W-2 salary. That CPA suggesting $60k might be too aggressive given your income level and industry standards. Remember, the IRS looks at the total picture - if you're taking $210k in distributions but only $60k in salary, that ratio could trigger scrutiny. The key is documentation. Keep records of salary surveys in your field, job postings for similar roles, and any other evidence that supports your compensation level. I also recommend having your CPA prepare a memo explaining the reasoning behind your salary/distribution split in case you ever need to defend it. One thing to consider: while minimizing payroll taxes saves money now, those reduced Social Security credits will impact your future benefits. It's a trade-off worth factoring into your decision.