I've dealt with this exact same issue in my county, and what really helped was getting organized with other residents who were frustrated about the same thing. I started by documenting specific times I tried to use the park and found it completely booked - dates, times, what activities were taking place, etc. Then I reached out to neighbors through our community Facebook group and found out I wasn't alone. We formed a small group of about 8 people and collectively attended the next parks board meeting. Having multiple residents show up with the same concern carried a lot more weight than just one person complaining. We asked for three specific things: 1) A copy of their current reservation policy, 2) Usage statistics showing the ratio of reserved vs. public access hours, and 3) consideration of designated "public hours" where no reservations are allowed. Within two months, they implemented a new policy requiring at least 25% of prime weekend hours to remain unreserved. The key was being organized, factual, and proposing specific solutions rather than just venting frustration. County officials are usually responsive when residents come prepared with data and reasonable requests.

This is such a common problem! I'm dealing with something similar in my area. What I've learned is that most counties do have policies requiring a balance between reserved and open public access, but enforcement is often lacking. A few practical steps that have worked for me and others: First, document everything - specific dates, times, and what you found when you tried to use the facilities. Second, look up your county's parks master plan and reservation policies online (they're required to be public). Third, consider reaching out to other frustrated residents - county officials take groups more seriously than individual complaints. The key is approaching this with data rather than just frustration. When you can show specific patterns of overuse by private groups and point to the actual policies they're supposed to follow, you're much more likely to get results. Many parks departments aren't intentionally blocking public access - they just haven't been paying attention to the balance. If you're having trouble getting through to the right person at your parks department, focus on reaching the Recreation Supervisor or Parks Operations Manager rather than general staff. They're the ones who actually control scheduling policies.

Small tip from experience - make sure you keep all transportation receipts with notes about business purpose. For the Uber/taxi rides, I write directly on the receipt "transport to/from business speaking engagement" and snap a photo. Same for train tickets - write "business travel for paid speaking engagement" on them before filing. Seems obvious but these little notes saved me during an audit when I had to prove which trips were business vs personal.

Great question! You're absolutely right to think carefully about this allocation. Based on IRS Publication 463, you should go with option 2 - deduct 100% of the sleeper compartment and Uber costs since they would have been exactly the same whether your wife traveled alone or not. The key test is "what would it have cost if only the business traveler went?" Since a private sleeper compartment costs the same for one or two people, and the Uber rides would have been the same price, these are fully deductible business expenses. Just make sure to document everything well - keep the conference invitation showing the business purpose, all receipts, and maybe a brief note explaining why your daughter accompanied her (family visit, etc.) to show the trip wasn't primarily personal. One thing to add to what others mentioned about the hobby loss rule - since this appears to be related to your wife's professional field, even if expenses exceed the $750 honorarium, it's still a legitimate business deduction for a one-time engagement. The IRS only gets concerned about hobby losses when there's a pattern of losses over multiple years in the same activity.

For what it's worth, I thought I was going crazy with the same form 8832 situation last month. My solution: I ended up checking my email history for "8832" and found that I actually HAD filed it when setting up my LLC but completely forgot. The IRS had even sent a confirmation letter that I'd filed away and forgotten. Might be worth searching your email, cloud drive, or any paperwork file you have from when you set up the LLC. You'd be surprised what you might find!

Another option if you need confirmation quickly: check if you received any IRS correspondence after setting up your LLC. When Form 8832 is filed, the IRS typically sends an acknowledgment letter within 4-6 weeks. If you never received anything like that, it's a strong indicator you didn't file the form. Also, look at your business bank account statements from when you first started operating. If you were paying yourself through regular transfers (not payroll with tax withholdings), that's another sign you're operating as a disregarded entity without the 8832 election. For future reference, most online LLC formation services will explicitly ask if you want to make this election during setup, so if you don't remember making that choice, you probably didn't file it. You're most likely Category 2 - just make sure to tell your client the 1099 should be issued to your SSN, not your EIN.

Just to add another perspective - I had this exact same situation last year with a $20,000 gift to my son. The separate filing process worked perfectly fine. E-filed my 1040 in February and got my refund within 3 weeks as usual. Then I mailed my Form 709 about a month later (still well before the April deadline) and never had any issues. One tip I learned: when you're preparing your Form 709, double-check that you're using the correct annual exclusion amount for the tax year. For 2024 gifts, it's $18,000 per recipient (not $17,000 like it was in 2023). So in your case with the $23,000 gift, only $5,000 would actually count against your lifetime exemption, not $6,000. Small detail but it matters for accurate reporting!

Great question and glad you're planning ahead! Just wanted to emphasize what others have said - you're absolutely correct that you can e-file your 1040 and separately mail your Form 709. I did this exact thing two years ago when I helped my daughter with a house down payment. One additional tip that might help: when you're using your tax software to prepare your 1040, it might ask if you filed or need to file any other forms. You can indicate that you filed Form 709 separately, but this won't affect your ability to e-file the 1040. The software is just gathering information for completeness. Also, keep copies of both your e-filed 1040 confirmation and your mailed Form 709 (including certified mail receipt if you choose to send it that way) for your records. The IRS processes these independently, so having clear documentation of both filings can be helpful if any questions come up later.

has anyone actually received a 1095-a BEFORE filing their taxes? i swear they always come late and then the irs gets mad when you file without it. such a broken system lol.

I've been through this exact scenario! The key thing to understand is that the IRS computer systems often have "sticky" flags from previous years. Since you had marketplace coverage in 2023, their system is still expecting 1095-A documentation even though you correctly switched to employer coverage. Here's what worked for me: First, call the IRS practitioner priority line if you can get through (or use one of those callback services others mentioned). Explain that you switched from marketplace to employer coverage and only have a 1095-C for 2024. They can often remove the flag immediately. Also, when you file your amended return, include a statement explaining the insurance change. Write something like "Taxpayer had employer-provided health insurance for all of 2024 as evidenced by Form 1095-C. No marketplace coverage in 2024." Attach it to your 1040-X. The $2,800 refund will come through once this gets sorted - just takes patience with their system!