The specific IRS guidance on this is in Publication 529 under "Work Clothes and Uniforms." It says you can deduct the cost of clothing if: 1) You must wear them as a condition of your employment, AND 2) The clothes aren't suitable for everyday wear. It specifically mentions nurses, firefighters, police officers, and delivery workers as examples where uniforms qualify. But for tradespeople it's more about whether the clothing is specialized and not adaptable for everyday use.

As a tax professional, I want to emphasize that the "grocery store test" mentioned earlier is actually a pretty good rule of thumb, but there's one more nuance worth considering: protective equipment versus clothing. Items like hard hats, safety goggles, respirators, and specialty gloves are almost always deductible because they're clearly protective equipment rather than clothing. But when it comes to actual clothing items, the IRS really does focus on whether they're "adaptable to general usage." For electricians specifically, flame-resistant clothing designed to meet OSHA standards is typically deductible because it serves a specialized safety function. Regular work shirts, even if you embroider your company name on them, usually aren't. One thing that trips up a lot of self-employed folks: cleaning and maintenance of qualifying work clothing is also deductible. So if you have legitimate work uniforms that need special cleaning (like flame-resistant coveralls), those cleaning costs count too. The key is documentation - keep receipts and be prepared to explain why each item was specifically required for your trade and not suitable for everyday wear. The IRS can be quite strict on this deduction during audits.

Filed March 7th and still waiting here too! Really appreciate @Annabel Kimball's insider info about the 8-12 week processing time due to fraud prevention - that actually makes me feel so much better knowing there's a legitimate reason for the delay. I was starting to worry I'd made some error on my return. It's frustrating but honestly I'd rather they be thorough and catch fraud than rush things. Sounds like we early March filers should hopefully start seeing some movement soon since we're approaching that 8-10 week mark. Thanks everyone for sharing your timelines - it's such a relief knowing we're all in the same boat!

Filed March 4th and still stuck in processing! Thanks so much @Annabel Kimball for explaining about the fraud prevention delays - that really puts my mind at ease knowing there's an actual reason behind the wait rather than something being wrong with my return. 8-12 weeks is brutal but I guess it's better than having fraudulent returns slip through. Really hoping we early March filers start seeing some movement in the next week or two since we're hitting that 8-10 week timeline. This thread has been a lifesaver - was starting to think I was the only one dealing with this!

Anyone know if the OP can just file without the spouse this year (as married filing separately) to meet the deadline, then amend later when the ITIN comes through? Would avoid any concerns about the deadline entirely.

Just to add some reassurance here - I went through this exact situation two years ago with my spouse's ITIN application. Filed about a week late due to similar circumstances with Acceptance Agent availability, and since we were expecting a refund, there were absolutely no penalties or issues. The key thing to remember is that the IRS isn't in a hurry when they owe YOU money - the penalties only kick in when you owe them. Your refund will be delayed by the ITIN processing time (took about 9 weeks in our case), but filing a day or even a week late won't add any additional delays or costs. Don't stress about it - get your W-7 completed properly rather than rushing it. A correctly submitted ITIN application is way more important than meeting the extension deadline by one day when you're getting a refund anyway.

Quick tip from someone who's been audited twice - keep detailed records of how you calculated everything on Form 14900. My second audit went much smoother because I had a spreadsheet showing exactly how I determined each number, including the average balance calculation. The IRS auditor actually commented that it made their job easier and they appreciated the transparency.

I just went through this exact same situation last month! For a mortgage that started mid-year like yours (March 2022), you're correct that you only need to calculate the average for the months you actually had the mortgage. Here's what I did and what the IRS accepted: I took my initial loan balance from March 2022 and my December 2022 ending balance, added them together, and divided by 2. Since you made regular monthly payments but no large extra payments, this simple method should be fine. One thing that helped me was to also document which months I had the mortgage (March through December = 10 months) in case they asked follow-up questions. And yes, you're absolutely right about putting zeros for the grandfathered debt and pre-2017 sections since your mortgage is from 2022. The key is being able to show your work if they ask. Keep your mortgage statements handy and maybe jot down your calculation method in case you need to explain it later. Good luck with your audit - you've got this!

This is a common issue. Prepaid cards aren't designed for large deposits. They're for unbanked people. Most cap at $10k. Some lower. Read your cardholder agreement. Check the fine print. Consider Form 8888. Split your refund. Use multiple accounts. Don't risk delays. Tax season is stressful enough.

I appreciate everyone's detailed responses here. As someone who's been dealing with similar banking transitions, I'd like to add that you should also consider the customer service quality of your chosen prepaid card provider. Beyond just the deposit limits, some cards have terrible dispute resolution processes if something goes wrong with your refund deposit. I learned this the hard way when my prepaid card froze my account for "suspicious activity" after receiving a $8,000 refund - it took 3 weeks to resolve. For what it's worth, I've found that credit union accounts often provide a good middle ground between traditional banks and prepaid options, with higher deposit limits and better customer protection than most prepaid cards.