I've been through this process multiple times as a non-resident filer. Here's what's actually happening: 1. The IRS assigns your DDD (02/20/2025) 2. The IRS releases funds to SBTPG 1-3 days before DDD 3. SBTPG deducts any filing fees you authorized 4. SBTPG initiates ACH transfer to your bank 5. Your bank processes the incoming ACH The variation you're seeing year-to-year comes from steps 3-4. SBTPG processes in batches, not individually. Some batches go out morning, some evening. There's no guarantee of early processing despite what some experience. Their terms only promise delivery by the DDD, not before.

As someone who's dealt with SBTPG processing delays across multiple tax seasons, I can confirm that their batch processing system has become increasingly unpredictable. The 31 CFR § 210.5 regulation you mentioned primarily governs federal benefit payments, but SBTPG operates under different ACH processing rules as a third-party refund processor. What I've observed is that ITIN filers like yourself often experience longer processing windows compared to SSN filers - this could be due to additional verification protocols they run for international returns. Last year's early deposit (2 days before DDD) was likely an anomaly rather than the standard. My advice: don't panic until after your actual DDD passes. SBTPG's internal processing has shifted from their previous 24-48 hour window to what appears to be a 48-72 hour window in 2025. If you don't see movement by 02/21, then it's worth contacting both SBTPG and checking your transcript for any holds or issues.

Has anyone considered the Married Filing Separately option? My partner and I did that last year and it worked better than trying to claim HOH or dependent status.

I'm dealing with a similar situation and found all this advice really helpful! Just wanted to add that you might want to consider other filing strategies too. Since you can't claim HOH status, make sure you're at least maximizing your standard deduction as a single filer. Also, if either of you has student loan interest, medical expenses, or other potential itemized deductions, it might be worth running the numbers both ways (standard vs itemized) to see what works best. The fact that you're paying most expenses shows you're being financially responsible, but unfortunately the tax code doesn't always reward that when it comes to unmarried couples. Best of luck with your filing!

Called IRS about this exact thing last week. Was on hold for 2 hrs just to get disconnected 🤮

Just went through this same confusion last year! To add to what Cameron said - you can actually see on your transcript which one you're getting. Look for code 768 (CTC) vs code 766 (ACTC). If you see the 766 code, that's the refundable portion and yep, you're stuck waiting till mid-Feb because of PATH. Super frustrating but at least now you know why! 📊

Did you have any other changes to your tax situation between 2023 and 2024? Sometimes things like taking the standard deduction one year and itemizing the next can affect whether you need to use Pub 525.

I've been following this thread because I had a similar issue last year. One thing that really helped me understand when to use Publication 525 vs the worksheet was looking at my actual tax benefit from the state tax deduction in the prior year. Here's a simple way to think about it: if you itemized in 2023 and your total itemized deductions were, say, $15,000 but the standard deduction was $13,850, then you only got a $1,150 tax benefit from itemizing. If your state refund in 2024 was $2,000, then only $1,150 of it would be taxable because that's the maximum benefit you could have received. The fact that H&R Block's system is using Publication 525 suggests there's something in your 2023 return that indicates you didn't get the full tax benefit from your state tax deduction. This could be the SALT cap, being close to the standard deduction threshold, or other limitations. I'd trust their calculation over the simple worksheet in this case.

I just went through this exact situation last year. Make sure the PIUs are actually structured as true profits interests and not capital interests! My company screwed up the documentation, and the IRS later determined mine were technically capital interests, which meant I should have recognized income at grant. Ended up with penalties and interest because I didn't report any income initially (thinking they were profits interests with $0 value).

For a properly structured profits interest, the key language to look for is that your units only entitle you to share in "future appreciation" or "profits and losses from the date of grant forward" - not the current liquidation value of the company. The agreement should explicitly state that if the company were liquidated immediately after your grant, you would receive nothing. Also watch out for these red flags that could make it a capital interest instead: - Any guaranteed minimum distribution amount - Rights to share in existing company value/assets - Liquidation preferences that put you ahead of other members - Language giving you rights to company book value or net worth The agreement should clearly state your units are "profits interests" under IRC Section 83 and that they have zero value at grant date assuming no appreciation from that point forward. If there's any ambiguity about whether you'd receive value in an immediate liquidation scenario, the IRS might treat it as a capital interest requiring immediate income recognition. I'd recommend having a tax attorney review the specific language before you sign, especially given what happened to @Jamal Anderson. The documentation details really matter here.