Don't forget about per diem rates! Instead of tracking every meal receipt, you can use the GSA standard rates (google "GSA per diem" for the latest). Way easier than keeping every coffee and lunch receipt. For the conference itself, I take pictures of the agenda and circle/highlight the sessions I attend that are relevant to my side business. This has saved me multiple times when my accountant asked for documentation of business purpose.

Great thread with lots of helpful info! One additional tip I'd add - create a simple trip log documenting each day's activities and their business purpose. I keep a notes app on my phone and jot down which sessions I attended, who I networked with for my 1099 work vs W-2 job, etc. This becomes crucial if you ever get audited because the IRS wants to see that the trip had a legitimate business purpose beyond just a vacation. Even something as simple as "Day 1: Attended 'Digital Marketing Trends' session - directly applicable to freelance client work" can make all the difference. Also, if you're staying extra days for personal reasons (like extending the trip into a weekend), make sure you allocate hotel costs appropriately. You can only deduct the nights that would have been necessary for the business portion of the trip.

I've been dealing with this exact issue as a freelance graphic designer. What worked for me was creating a simple business usage log for one month early in the tax year, then spot-checking it quarterly to make sure my patterns hadn't changed significantly. I track three categories: pure business (client work, invoicing, business emails), pure personal (social media scrolling, online shopping, personal emails), and mixed use (research that could benefit both business and personal projects). For mixed use, I assign 50% to business unless it's clearly more one way or the other. One tip that my CPA gave me: if you're legitimately using your laptop primarily for business, don't stress too much about the occasional personal email check or quick social media browse during work hours. The IRS understands that modern work isn't conducted in a vacuum. As long as your overall calculation is reasonable and you can support it with some documentation, you should be fine. My laptop ended up being 72% business use, which easily qualifies for Section 179. The peace of mind from having actual data to back up my claim was worth the small effort of tracking for a few weeks.

As someone who went through an IRS audit last year (unrelated to equipment deductions, thankfully), I can tell you that documentation is absolutely critical. The auditor specifically mentioned that they appreciate when taxpayers show they made a good faith effort to calculate business use percentages accurately. What saved me was having a simple but consistent tracking method. I used a basic time-tracking approach where I logged my daily computer usage in 15-minute blocks and coded them as B (business), P (personal), or M (mixed - which I split 50/50). I only did this for 4 weeks spread throughout the year, but it gave me solid data to support my 68% business use claim. One thing I learned from the auditor: they're not expecting perfection, but they do want to see that your percentage wasn't just pulled out of thin air. Having any kind of reasonable documentation puts you way ahead of people who just guess. The auditor actually complimented my simple tracking spreadsheet and said it was exactly the kind of support they like to see. My advice: pick a method that you'll actually stick with consistently, even if it's not the most sophisticated approach. Better to have simple documentation than elaborate plans you abandon after a week.

I've been dealing with transcript codes for years as a tax preparer, and I want to echo what others have said - code 826 is indeed a positive sign! It means the IRS is paying you interest on your delayed refund. However, I'd add one important detail that hasn't been mentioned: the interest calculation starts from either April 15th (the original filing deadline) or the date you filed if you filed after the deadline. So if you filed early in February but are just seeing this code now, you're looking at a decent amount of interest. Also, @Yara, since you mentioned this is your first post-divorce filing, just double-check that you didn't accidentally claim any dependents that your ex-spouse also claimed - that's one of the most common causes for extended processing delays I see with newly divorced clients. The 826 code suggests you're past any major holds though, so that's encouraging!

Hey Yara! I see you're getting some great detailed explanations here, but I wanted to share a quick personal experience that might help ease your mind. I had code 826 appear on my transcript last year during a particularly stressful time (also dealing with major life changes), and I was worried sick about what it meant. Turns out it was actually one of the better codes to see! I received my refund about 8 days after the 826 showed up, and the interest payment was honestly a nice little bonus I wasn't expecting - ended up being about $47 extra on a $2,800 refund. The waiting is definitely the hardest part, especially when you're navigating all this solo for the first time. But from everything I've learned and experienced, once you see 826, you're usually in the home stretch. Keep checking your transcript every few days - you'll likely see an 846 code appear soon, and that's when you know your refund is officially on its way to your account. Hang in there! 💪

I'm really sorry you're going through this nightmare situation. As someone who works in financial compliance, I can confirm that what your accountant did is absolutely unacceptable and likely violates multiple professional standards and IRS regulations. The unauthorized filing is particularly egregious - Form 8879 exists specifically to prevent this exact scenario. Your signature is legally required before any electronic submission, and there are no exceptions to this rule. The fact that your return was rejected when you tried to file elsewhere creates clear evidence that he violated this requirement. Regarding the quarterly payment confusion, your instincts were absolutely correct. For self-employed individuals with consistent income, estimated tax payments shouldn't fluctuate dramatically without major changes in business structure or deductions. His excuse about being "confused by multiple 1099s" is concerning since handling various income sources is fundamental tax preparation work. I'd strongly recommend contacting the IRS Taxpayer Advocate Service (877-777-4778) in addition to filing Form 14157. They specialize in helping taxpayers resolve issues like unauthorized filings and can often expedite the process. If your accountant is an Enrolled Agent, also report him to the IRS Office of Professional Responsibility. Don't let him make you feel like you were being difficult - asking for clarification before signing is exactly what responsible taxpayers should do. You handled this situation properly, and his unprofessional response (including that inappropriate Saturday night voicemail) only reinforces that you made the right call by not signing. Document everything and keep pushing forward with your complaints. This pattern of behavior needs to be reported to protect other taxpayers.

This is absolutely unacceptable and you're dealing with serious professional misconduct. I'm a CPA and can tell you that what this accountant did violates multiple IRS regulations and professional ethics standards. First, filing your return without a signed Form 8879 is illegal - period. That form exists specifically to authorize electronic filing, and no preparer can submit a return without it. The fact that your return was rejected when you tried to file elsewhere proves he violated this requirement. Second, his inability to provide clear explanations about your quarterly payments despite multiple requests shows either incompetence or negligence. Any experienced tax professional should be able to walk you through estimated tax calculations, especially for straightforward self-employment situations. Here's what you need to do immediately: 1. File Form 14157 with the IRS to report the unauthorized filing 2. Contact the IRS Taxpayer Advocate Service at 877-777-4778 - they handle exactly these situations 3. Report him to your state's board of accountancy if he's licensed 4. If he's an Enrolled Agent, report to the IRS Office of Professional Responsibility 5. Document all communications and any financial impact from his bad advice The Saturday night voicemail and poor communication pattern you described, combined with existing BBB complaints, suggests this is ongoing misconduct. Your complaints could protect other taxpayers from similar experiences. You did absolutely nothing wrong by asking for clarification before signing - that's exactly what responsible taxpayers should do. Don't let him make you feel otherwise.

Quick question about mailing Form 3520 - does it need to be attached to my regular tax return or sent separately? I already filed my taxes for the year but just found out about this form requirement.

I see there's been some great advice here already, but I wanted to add a few clarifications based on my experience with Form 3520 filings: Regarding the "initial return" vs "final return" checkboxes you asked about - for a completed property gift like yours, you would check "initial return" since this is your first time reporting this particular foreign gift. The "final return" option is typically used when you're filing a final report for a foreign trust that's being terminated. Also, just to reinforce what others have mentioned about the filing requirement - the key distinction is whether the gift is FROM a foreign person, not whether it's foreign property. Since you mentioned your aunt gave you the property, her tax status (US citizen, resident, or foreign person) determines whether you need to file Form 3520 at all. One thing I haven't seen mentioned yet is that if you do need to file, make sure you're using the most current version of Form 3520. The IRS updates these forms periodically, and using an outdated version can cause processing delays. Given that you're working with tight deadlines and the complexity of this form, it might be worth considering professional help from a tax attorney or CPA who specializes in international tax matters, especially given the steep penalties for incorrect or late filing (up to 35% of the gift value).