Has anyone used the IRS Fresh Start program directly? My understanding is that a lot of these relief companies are just charging you to access programs the IRS already offers for free. I've been looking at their payment plans and Offer in Compromise options on the IRS website.

I went through a similar situation with business tax debt a couple years ago - about $19k from a consulting business that went under. After researching all the options mentioned here, I ended up going the direct route with the IRS Fresh Start program and it was honestly way simpler than I expected. The key thing I learned is that most of these tax relief companies are essentially middlemen charging thousands to do paperwork you can handle yourself or with a local CPA. I filled out Form 9465 for an installment agreement online and had approval within a week. My monthly payment was based on what I could actually afford, not some arbitrary amount. Before you pay anyone thousands upfront, I'd recommend calling the IRS directly (yes, it's frustrating but persistence pays off) or using one of those callback services mentioned here if you can't get through. At least then you'll know exactly what options you qualify for before deciding if you need professional help. The IRS website has calculators and tools that can give you a realistic idea of whether you'd qualify for an Offer in Compromise or what your installment payments might look like. Save yourself the money and stress of dealing with sales-heavy relief companies unless you have a really complex situation that truly needs professional representation.

Don't forget that the support test is just one of the tests for claiming a dependent. Since your son will be graduating in May, make sure he also meets the age test for a qualifying child. Full-time students under 24 at the end of the calendar year qualify. Also, if he earns more than $4,800 (the 2024 threshold - likely to increase slightly for 2025), he'll also need to meet the gross income test to be claimed as a qualifying relative if he somehow fails the qualifying child tests. If he lives with you at any point after graduation, make sure to count the fair rental value of lodging you provide as part of your support calculation. Many parents forget to include this value when determining support percentages.

One thing that hasn't been mentioned yet is the importance of keeping detailed records throughout 2025. Since you're planning to pay rent directly to the landlord for both the first 5 months and potentially the last 7 months, make sure to keep copies of all rent checks or electronic payment confirmations. Also consider creating a simple spreadsheet to track all support you provide throughout the year - rent, groceries, tuition (via 529), and any other expenses you cover. This will make calculating the support test much easier when tax time comes around. Since your son's post-graduation income is uncertain, having this documentation will be crucial if you end up in a borderline situation where you need to prove you provided more than 50% of his total support. The direct rent payments are definitely in your favor, but good record-keeping will make everything much smoother. One final tip: if your son does get a high-paying job after graduation, consider whether it makes more sense for him to file his own return and claim himself, especially if he might qualify for education credits or other benefits that could outweigh your dependent exemption.

I feel for you - this exact situation happened to me last year and the stress was unreal. Here's what I wish someone had told me at the time: First, breathe. Your certified mail receipt is rock-solid proof of timely filing under IRC Section 7502. The IRS recognizes this and you're protected from late filing penalties regardless of when they actually receive your return. For that $4,800 payment, make an electronic payment through IRS Direct Pay TODAY. Don't wait. Interest accrues daily on unpaid taxes, and while you're protected from late filing penalties, you're not protected from interest charges on the balance due. You can sort out the check situation later. Here's my recommended action plan: 1. Make electronic payment immediately 2. Call IRS at 1-800-829-1040 to document the situation on your account 3. Give USPS exactly one more week, then file electronically as backup 4. When e-filing, include a brief statement: "This is a duplicate filing due to original return lost by USPS. Certified mail receipt #[your number] shows original mailed [date]." Also try calling your specific local post office with the tracking number - they often have better visibility than the national system. In my case, USPS never found my return, but filing the electronic duplicate worked perfectly and the IRS processed it without issues. The whole nightmare resolved itself once I stopped waiting for USPS and took control of the situation. You've got this! That certified mail receipt means you did everything right.

I'm dealing with almost the exact same situation right now! USPS has had my tax return "in transit" for over 4 weeks and I'm getting desperate. Reading through all these responses has been incredibly helpful - especially learning about the "timely mailing is timely filing" rule. I had no idea that certified mail receipt was such strong protection. The advice about making an electronic payment immediately to stop interest from accruing is something I definitely need to do. I've been so focused on waiting for USPS to find my return that I didn't think about the daily interest adding up on my balance due. One thing I'm wondering - for those who have filed electronically as a backup, did the IRS ever give you any trouble about the duplicate filing? I'm worried about triggering some kind of red flag in their system by having two returns for the same year, even with an explanation letter. Also, has anyone had success with filing a congressional inquiry? My representative's office handles constituent services for federal agency issues, and I'm wondering if that might light a fire under USPS to actually find these lost returns. Thanks to everyone sharing their experiences here - it's really helping me feel less alone in this mess!

Maybe they need more information from you .

Based on all the great advice shared here, I wanted to provide an update and hopefully help others in similar situations. After reading through everyone's experiences, I decided to shop around for quotes as suggested. I contacted three different international tax specialists and got quotes ranging from $225 to $350 for a straightforward amended return with Form 5471 (simplified version) plus Schedule O. None of them recommended the expensive "streamlined" procedure - they all confirmed that's typically for cases involving unreported foreign income, which doesn't apply to my dormant corporation situation. I ended up going with a specialist who charged $275 and had extensive experience with foreign corporation dissolutions. They prepared the amendment using the Rev Proc 97-20 simplified procedures, included Schedule O showing the dissolution date and no asset distribution, and attached a brief explanation letter along with certified English translations of my Thai dissolution documents. The whole process was much more straightforward than my original accountant made it seem. The specialist confirmed that since the corporation was truly dormant with no assets or activity, this should be processed routinely by the IRS without complications. Thanks to everyone who shared their experiences - it saved me from overpaying by nearly $500! For anyone else in this situation, definitely get multiple quotes and question whether you really need expensive streamlined procedures for a dormant entity.

This is such a valuable thread for anyone dealing with foreign corporation dissolutions! I'm currently in a similar situation with a dormant Australian corporation that I need to close this year, and reading through everyone's experiences has been incredibly helpful. A few key takeaways I'm noting for my own situation: 1. Form 5471 is definitely required for the final year, even for dormant entities 2. The simplified Rev Proc 97-20 procedures can still be used, just need to add Schedule O for dissolution reporting 3. Shop around for quotes - the $750 "streamlined" fee seems to be a common upselling tactic when a simple amendment is sufficient 4. Keep thorough documentation of the dissolution process and get certified translations for foreign-language documents One question I have for the group - has anyone dealt with dissolution reporting when the foreign corporation had multiple years of dormancy before closing? My Australian company has been completely inactive for about 4 years before I'm dissolving it this year. I'm wondering if this longer dormancy period affects the Form 5471 requirements or if it's still just the standard final year filing with Schedule O. Thanks again to everyone who shared their experiences, especially Paolo for the detailed update on his successful resolution!