Reading through all these responses has been incredibly reassuring! I was in a very similar situation last year where I properly reported foreign interest income and filed my FBAR correctly, but completely forgot to include Schedule B with my tax return. After going through the same anxiety you're experiencing, I ultimately decided not to file an amendment based on advice similar to what everyone here has shared. The key insight that helped me was understanding that I had met all the substantive compliance requirements - the income was reported, the FBAR disclosed the accounts to the government, and there was no attempt to hide anything. It's been over a year now and I haven't heard anything from the IRS about it. I made sure to include Schedule B properly on my next year's return and kept detailed documentation of everything. Sometimes the fear of what might happen is worse than the actual consequences, especially when you've done everything right from a substance perspective. Your situation sounds very similar to mine, and based on all the excellent advice in this thread, I think you can feel confident that you've handled the important parts correctly. Focus on getting it right going forward rather than stressing about a technical omission when you've been fully compliant with the core requirements.

This has been such a comprehensive and helpful discussion! As someone who's dealt with similar compliance anxieties, I really appreciate how everyone has emphasized the distinction between substantive compliance and technical perfection. What strikes me most is the consistent theme that the IRS is primarily concerned with whether taxpayers are accurately reporting income and meeting disclosure requirements - both of which you've clearly done with your proper income reporting and FBAR filings. The Schedule B omission seems to be more of a procedural gap than a compliance failure. The real-world experiences shared here are particularly valuable - hearing from people who've been in similar situations and had positive outcomes really helps put the risk in perspective. The advice about keeping thorough documentation and focusing on getting it right going forward rather than looking backward seems like the most practical approach. I think you can feel confident that you've handled the core requirements correctly. Sometimes perfectionism in tax compliance can actually create more problems than it solves, especially when the underlying substance is sound.

Has anyone here successfully claimed the child tax credit using just an ITIN for their kid? I heard some tax credits are restricted if your dependent doesn't have an SSN.

I went through this exact situation last year with my spouse and child during their green card process. You can absolutely claim your child as a dependent using an ITIN - don't wait for the SSN! A few things that helped me: First, apply for the ITIN as early as possible since it takes 7-11 weeks. You can file Form W-7 with your tax return. Second, keep detailed records of all support you're providing (housing, food, medical, etc.) since you'll need to prove you provide over half their support. For your hypothetical overseas scenario - yes, you could still claim them as dependents even if they were living abroad, as long as they meet the dependency tests and have ITINs. The key is that as a US service member, your family members can qualify as residents for tax purposes even when physically overseas. One gotcha I learned the hard way: with just an ITIN, your child qualifies for the Credit for Other Dependents ($500) rather than the full Child Tax Credit. Once they get their SSN, you can claim the full amount. But definitely don't miss out on claiming them altogether while waiting for the immigration process!

If all else fails and you can't figure out the exact amount, make a good faith estimate based on how many hours you worked and what your hourly rate was. The IRS mainly cares that you're making an honest effort to report your income. Just document how you came up with your estimate (like "worked approx 20 hours per week for 25 weeks at $15/hr = $7,500") and keep that with your tax records.

I'd definitely recommend taking action sooner rather than later on this. From what you've described, it sounds like you were technically an employee (you asked to be put in the payroll system) rather than a contractor, so Form 8919 is probably your best bet like others mentioned. One thing to keep in mind - even if the business closed down, you might still be able to get some documentation. Try checking with your state's Secretary of State office or Department of Labor to see if they have any records of the business. Sometimes when businesses close, there are still ways to track down contact information for the former owner through business registration records. Also, start gathering any evidence you have now - old bank deposits, text messages about work schedules, anything that shows you worked there and roughly how much you earned. The IRS appreciates when taxpayers make a good faith effort to comply, especially when the situation wasn't their fault. Better to file with an estimate and be upfront about the situation than to not file at all.

Just went through this exact situation last year in Oregon (also unmarried couple, both on mortgage). What worked for us was creating a simple spreadsheet tracking each person's contributions to our joint account throughout the year, then using that percentage to split the mortgage interest deduction. Since you mentioned you contribute about 3x what your partner does, you'd probably end up with around 75% of the interest deduction. The IRS Publication 936 specifically addresses this - it says you can deduct mortgage interest you paid during the tax year, regardless of whose name is on the mortgage. Key documentation to keep: monthly bank statements showing deposits from each person, the mortgage payment records from your joint account, and maybe a simple signed agreement between you two stating how you're splitting it based on actual contributions. We kept it simple - just a one-page document saying "Partner A contributed 73% to joint account used for mortgage payments in 2024, therefore claims 73% of mortgage interest deduction per IRS Pub 936." Never had any issues and it allowed the higher earner to itemize while the other took standard deduction, maximizing our combined refund.

This is such a common issue for unmarried couples! I went through something very similar last year. Based on my research and experience, you absolutely can claim the mortgage interest based on what you actually paid rather than just splitting it 50/50 by ownership. Since you're paying most of the mortgage from your joint account and contributing most of the funds, you can claim the corresponding percentage of the $19,800 interest. The IRS cares about who actually paid the interest, not just whose name is on the deed. Here's what I'd recommend: Start tracking your contributions to that joint account if you haven't already. If you can show you contributed, say, 75% of the funds used for mortgage payments, you can claim 75% of the mortgage interest deduction. This would give you about $14,850 in interest to deduct, which should easily put you over the standard deduction threshold for itemizing. Make sure to keep good records - bank statements showing your deposits to the joint account, mortgage payment records, etc. You might also want to create a simple written agreement with your partner documenting the arrangement, just in case. The key is being able to demonstrate your actual financial contribution if the IRS ever asks. Since you're earning 3x more and paying most of the bills, this approach should both be legitimate and give you the better tax outcome you're looking for.

Does anyone know if tax withholding timing matters for the safe harbor rule? Like if I have most of my withholding happen in Q4 because of a year-end bonus, does that still count toward the 110% rule or do I need to spread it evenly?

One thing to watch out for - if you're using the 110% safe harbor rule, make sure you're looking at the right year's return! I made this mistake last year where I was calculating based on my 2022 return when I should have been using my 2023 return for my 2024 estimated payments. Also, if you had any tax credits that reduced your total tax on line 24, those are already factored in. Don't try to add them back - the safe harbor calculation uses your final total tax amount after all credits have been applied. This tripped me up because I thought I needed to use some "before credits" number, but nope, line 24 is exactly what you need. The 110% rule has saved me so much stress since my freelance income is all over the place. Even when I have a huge income spike, I know I'm covered as long as I hit that safe harbor amount.