One important thing no one mentioned - once you get your ITIN, you should also fill out a W-8BEN form to give to TikTok. This establishes your status as a foreign person and may reduce the withholding tax rate depending on tax treaties between the US and Australia. Without a W-8BEN, TikTok will likely withhold 30% of your earnings for US taxes. With the form (and depending on the Australia-US tax treaty), you might qualify for a lower rate like 10-15%.

As someone who went through this exact process for my YouTube channel earnings, I can confirm that getting an ITIN as a non-US creator is definitely doable but requires patience and attention to detail. A few additional tips based on my experience: 1. **Start early** - The 7-11 week processing time is real, and it can be longer during peak tax season (January-April). Since you're already accepted into TikTok's program, apply ASAP. 2. **Document everything** - Keep copies of everything you submit. I had to follow up on my application status and having reference numbers and copies made that much easier. 3. **Double-check your W-7** - Small mistakes can cause rejections and months of delays. Pay special attention to the reason codes and make sure your supporting documents exactly match what's required for your situation. 4. **Consider the tax implications** - Once you have your ITIN and start earning, you'll likely need to file annual US tax returns (Form 1040NR) to claim any treaty benefits or refunds from overwithholding. The good news is that once you have your ITIN, it's valid indefinitely as long as you use it on a tax return at least once every three years. So this is a one-time hassle that will serve you for your entire creator career!

That's a tough situation with the previous accountant's files being purged. In cases like this, I've found success using a combination approach: start with whatever K-1s you can obtain (even if incomplete), cross-reference with bank records for contributions and distributions if the partnership has them, and look for any loan documentation that might affect basis. The reality is that perfect basis tracking from day one is ideal, but when records are missing, you have to work with what's available. I'd recommend being upfront with the demanding accountant about the limitations while offering a reasonable solution. You could propose establishing a "best estimate" starting basis using available documentation, then maintaining accurate tracking going forward. Document everything you use and don't use in your reconstruction, and make it clear this is based on incomplete historical records. Most reasonable practitioners understand that you can't create information that doesn't exist. If they keep pushing, that's their problem to solve with their client, not yours.

This is a frustrating but unfortunately common situation in partnership accounting. You're absolutely right that partner basis tracking is primarily the partner's responsibility, not the partnership accountant's. The other accountant seems to be confusing partnership rules with S-Corp requirements. However, given that you're stuck in the middle of this, I'd suggest a diplomatic approach. Send them a brief explanation that partnership basis tracking differs from S-Corp rules, and that while you'd like to help, you don't have access to the historical records from the previous accountant that would be needed for accurate basis calculations from inception. You could offer to provide any K-1s you have access to since taking over the account, and suggest they work with their client to reconstruct the basis using whatever historical documentation the partner might have (contribution agreements, distribution records, previous tax returns, etc.). Sometimes offering a small olive branch like "I'm happy to review any basis calculation you put together for reasonableness" can help smooth things over without taking on liability for work that's outside your scope. The key is being helpful while maintaining appropriate professional boundaries.

Based on the discussion here, it sounds like your employer may have actually corrected the reporting properly by moving it to Box 14. The key factor is that this is a fully employer-funded benefit that was never part of your taxable income to begin with. Box 10 is typically used for dependent care benefits that work as an exclusion from your taxable wages - like when you contribute pre-tax dollars through a cafeteria plan. But when an employer provides dependent care assistance as an additional benefit (not funded by your salary reduction), it can be reported in Box 14 as miscellaneous non-taxable compensation. The fact that your refund increased when you moved it to Box 14 suggests the tax software is correctly treating this as an employer-provided benefit rather than an income exclusion. I'd recommend sticking with what's on your W-2C and filing it as reported. Your employer's payroll department likely consulted with their tax advisors before issuing the correction. If you're still unsure, you could always call the IRS directly to confirm, but from what you've described, Box 14 sounds appropriate for your situation.

This is a great example of why W-2 reporting can be so confusing! I had a similar situation a few years ago and initially panicked when my employer moved dependent care benefits from Box 10 to Box 14 on a corrected form. After researching it extensively (and calling the IRS), I learned that the box placement really depends on the specific type of benefit structure your employer uses. If it's truly an employer-provided dependent care assistance program where you never had the option to contribute your own pre-tax dollars, then Box 14 as "miscellaneous non-taxable compensation" can actually be the correct reporting method. The key test is whether the benefit operates as a salary reduction/income exclusion (Box 10) or as additional employer-provided assistance (Box 14). Since your refund increased when you moved it to Box 14, that suggests your tax software is correctly recognizing this as employer-provided assistance rather than treating it as both an income exclusion AND eligible expenses for the dependent care credit. I'd recommend going with your W-2C as issued. Your employer likely consulted with their payroll service or tax advisor before making the correction, especially since they took the time to issue a W-2C specifically for this issue.

Has anyone here actually been audited because of a similar living situation? I'm wondering if this is something the IRS actively looks for or if we're all being paranoid.

This is such a common situation these days with housing costs being what they are! I went through something very similar about 3 years ago when my ex and I had to share our old house again for financial reasons. One thing that really helped us was establishing a clear "household expense sharing agreement" right from the start. We literally split everything 50/50 and kept receipts for EVERYTHING - utilities, groceries, household supplies, even toilet paper. It sounds tedious but it made tax time so much cleaner. Since you mentioned you maintain completely separate finances, I'd suggest opening a joint checking account specifically for shared household expenses only. Each of you contributes exactly half each month, and all shared bills come from that account. This creates a crystal clear paper trail that shows you're truly splitting costs equally, which supports your single filing status. Also, definitely keep that alternating dependent claim arrangement from your divorce decree. The IRS respects those agreements as long as the non-claiming parent signs Form 8332 each year. Having that consistency actually works in your favor because it shows you're following an established legal arrangement, not trying to game the system.

does anyon know what happens if i put the wrong prior year AGI when filing? i think i miht have put my current year income instead of 0 last time i filed (which was my first time) and now im worried my return will get rejected??

Just to clarify the confusion here - you absolutely DO need to file taxes for your first year of working if you meet the income requirements! Don't wait until your second year. Here's the timeline: If you started working in January 2024, you'll file your 2024 tax return by April 15, 2025. Your AGI for that return will be whatever you earned in 2024 (minus any adjustments like student loan interest, etc.) - it won't be zero if you had income. The "prior year AGI" confusion comes from the e-filing verification process. When you file electronically, the system might ask for your prior year AGI to verify your identity. Since you've never filed before, you would enter 0 for that verification question only. Think of it this way: Your current year AGI = your actual income minus adjustments. Prior year AGI for verification = 0 if you've never filed before. Two completely different things!