Don't forget about the basis of the land! Land doesn't get depreciated, so make sure your original purchase allocation between building and land was reasonable. If you're being audited, the IRS might question an allocation that put too much value on the building and not enough on the land. This is especially important with your demolition plan since you'll continue to use the same land. Make sure you have documentation supporting your original land/building allocation.

Great point about the land/building allocation! This is something I hadn't fully considered but it's crucial for my situation. When I originally purchased the property about 15 years ago, I think I allocated around 75% to the building and 25% to land based on the county assessment at the time. Given that land values have increased significantly in my area since then, I'm now wondering if that original allocation would hold up to IRS scrutiny. The lot is pretty substantial and in a desirable location, which is exactly why I want to develop condos there. Should I be getting a current appraisal to establish what the land/building split should be today? Or does the IRS stick with the original purchase allocation regardless of current market conditions? I definitely don't want to run into the same audit issues that Lucas mentioned - that sounds like a nightmare scenario when you're already invested in a major development project.

Have you considered the dependency exemption allocation? This might be key to optimizing your tax situation. Can either of you waive the right to claim certain children? Would splitting the dependents across tax years work better? What about the impact on child tax credits and earned income credits? Have you calculated the difference in tax liability under each scenario? Did you account for state tax implications as well?

For military families in your situation, here are some important points to consider: • Military BAH (Basic Allowance for Housing) is not taxable income but does count toward support calculations for HOH status • If you lived in on-base housing, special rules may apply for determining "cost of keeping up a home" • The Service Members Civil Relief Act provides certain protections but doesn't directly impact filing status • If your spouse was deployed to a combat zone, there may be additional tax considerations • State of legal residence vs. physical residence can impact state tax obligations • The stimulus payments from previous years should have gone to whoever claimed the children Documenting your separate living situation is crucial in case of audit. Keep records of separate addresses, utility bills, etc.

I find it crazy that we're expected to understand all these codes without clear explanations. My tax software didn't even ask for info from my 1095-C this year. Has anyone just skipped reporting this form entirely without problems?

Just wanted to add that even though the 1095-C codes can be confusing, it's still important to keep the form for your records. While the IRS does receive this information directly from employers, having your own copy helps if there are any discrepancies later. For your specific situation with codes 1E and 2F, those indicate you were offered qualifying coverage that met ACA requirements. But as others have mentioned, you'll want to verify you actually enrolled by checking your pay stubs for premium deductions or contacting your insurance carrier. One thing I learned the hard way - if you had coverage through your employer for the full year, you generally don't need to do anything special on your tax return regarding health insurance. The individual mandate penalty was eliminated for 2019 and beyond, so there's no penalty for not having coverage. The main time you'd need to actively report health insurance info is if you're claiming premium tax credits for marketplace coverage, which wouldn't apply to employer-sponsored plans.

I've been following this thread closely as I'm preparing to submit my own CAA application next month, and all of these troubleshooting tips are incredibly valuable. It's honestly appalling that the IRS hasn't addressed these systemic issues with their portal when so many qualified practitioners are struggling with the same technical problems. Based on everything shared here, I'm going to create a pre-submission checklist: find my ACN email (and move it out of spam), use Edge browser, upload during off-peak hours (early morning), save documents as "Print to PDF" at 150 DPI or lower, use the LastName_FirstName_DocumentType_mmddyyyy.pdf naming convention, clear browser cache before starting, and keep files under 3MB. It's ridiculous that we need this level of technical workaround knowledge just to submit a professional certification application, but I really appreciate everyone sharing their hard-earned solutions. This community support is more helpful than any official IRS documentation I've found. For those still struggling, you might also want to document your technical issues and submit complaints to the Treasury Inspector General for Tax Administration (TIGTA). If enough practitioners report these portal problems, maybe we can get some official attention on fixing these systemic issues that are clearly affecting the entire CAA program.

This entire thread perfectly captures the CAA portal frustration so many of us are experiencing! I've been stuck at the document upload stage for over two weeks, and reading everyone's solutions has given me a clear action plan. Like several others, I found my Application Control Number email in spam with the subject "IRS CAA Application Reference Number" - the IRS email system clearly has major deliverability problems if this many practitioners are missing these critical notifications. I've been making almost every mistake mentioned here: using Chrome during peak hours, uploading 600 DPI scans, and getting nowhere with the generic error messages. Tomorrow I'm trying the community-tested approach: Edge browser at 6 AM, "Print to PDF" files at 150 DPI, proper file naming convention, and cleared browser cache. It's mind-boggling that we need a crowdsourced technical manual just to submit a basic professional application in 2025. The IRS portal infrastructure is clearly not equipped to handle the volume or complexity of modern document uploads. I'm also planning to document my experience and file a TIGTA complaint as suggested. If enough practitioners report these systemic issues, maybe we can finally get the IRS to prioritize fixing their broken systems instead of forcing qualified professionals to become IT troubleshooters just to serve taxpayers. Thanks to everyone for sharing your hard-won solutions - this community support is more valuable than any official IRS documentation!

Has anyone else noticed that H&R Block's amend process is super annoying? When I tried to amend for a missing 1099-DIV last year, it made me basically redo large portions of my return rather than just adding the missing form. Is TurboTax any better for amendments?

I'm dealing with a very similar situation right now! I also forgot to include a 1099-B and like you, when I ran the numbers through my tax software, it showed zero impact on my tax liability because the cost basis equaled the proceeds. After reading through all these responses and doing some research, I think the key question is really about your comfort level with risk vs. being absolutely compliant. From what I've gathered, the IRS document matching system does flag missing 1099s, but when there's no tax impact, it's typically a very low priority for them to pursue. That said, if you're someone who likes to dot all the i's and cross all the t's (which it sounds like you might be since you caught this error yourself), filing the amendment might give you peace of mind even if it's not strictly necessary. The fact that your scheduled payment will process normally regardless is reassuring. One thing I'm considering is waiting a few more weeks to see if I get any correspondence from the IRS about the missing form. If they don't send anything, that might be a good indication that it's not worth their time to pursue a zero-impact discrepancy.