That pre-filing freeze from February is a red flag - it usually means the IRS had your SSN flagged in their system before you even submitted your 2023 return. This could be due to identity verification issues, prior year problems, or suspected fraud activity on your account. The codes 971/977 from June likely represent IRS-initiated adjustments rather than something you filed. When the IRS finds discrepancies during processing, they sometimes code it as an "amended return" even though it's their internal correction. Your cycle 1305 puts you in a later processing batch, but with that 810 freeze active, cycle timing becomes irrelevant until it's resolved. The sequence numbers indicate your case is in manual review. I'd strongly recommend: 1. Call the IRS directly at 1-800-829-1040 to ask about the February freeze 2. Request all notices sent to your address - you may have missed something 3. Consider contacting Taxpayer Advocate Service if you've been waiting over 21 days past your cycle date Don't expect movement until that 810 code is cleared. The amendment processing will add 16+ weeks once the freeze is lifted.

The February freeze date is definitely the key issue here - that's what's holding everything up. When you see an 810 code dated before your filing date, it usually means the IRS had a systematic flag on your account, possibly from identity theft, prior year issues, or income reporting discrepancies they detected through third-party matching. Those 971/977 codes from June are likely IRS-generated adjustments, not something you filed. They often code their internal corrections as "amended returns" even when the taxpayer didn't submit anything. A few things to check: - Log into your IRS online account to see if there are any notices posted there - Call 1-800-829-1040 and ask specifically about the February 8th freeze code - Check if someone may have attempted to file a return using your SSN early in the year The cycle 1305 timing becomes irrelevant with that active freeze. Until the 810 is resolved, your refund stays frozen regardless of processing cycles. Once lifted, you're still looking at additional weeks for the amendment processing. This situation definitely warrants a call to Taxpayer Advocate Service (1-877-777-4778) since you've been impacted for months without clear communication from the IRS.

For Pennsylvania residents filing 2020 Form 1040 with payment, the correct address is indeed the Cincinnati service center that Javier mentioned. However, I'd strongly recommend double-checking this on the current IRS website since mailing addresses can occasionally change. One thing I haven't seen mentioned yet - since you're filing so late, you might want to consider requesting penalty relief if you have reasonable cause. The IRS can waive failure-to-file and failure-to-pay penalties (though not interest) in certain circumstances like serious illness, natural disasters, or other situations beyond your control. You'd need to include Form 843 (Claim for Refund and Request for Abatement) with your return if you want to request this. Also, make sure you're using the 2020 version of Form 1040 and its instructions, not the current year's form. You can download it from the IRS website under "Prior Year Products." The tax law and forms do change from year to year, so using the correct year's forms is important. Definitely use certified mail with return receipt requested so you have proof of mailing and delivery!

Just to add another perspective - if you're really concerned about your late 2020 return getting lost in the mail or taking forever to process, you might want to consider hiring a tax professional to help you navigate this situation. Many CPAs and enrolled agents have direct lines to IRS practitioner hotlines that can be much more efficient than trying to get through as an individual taxpayer. A tax pro can also help you calculate the exact penalties and interest you'll owe, determine if you qualify for any penalty relief, and ensure your return is prepared correctly to avoid any processing delays or audit flags. Yes, it costs money, but if you're dealing with a complex situation or significant tax liability, the peace of mind and potential savings from their expertise often outweigh the fees. Also, for future reference - the IRS offers payment plans if you can't pay your full tax liability at once. Even for late returns, you can set up an installment agreement either online or by including Form 9465 with your return. This can help manage the financial impact of those accumulated penalties and interest.

Has anyone dealt with the tax consequences if the IRS accepts the revocation? I'm thinking about revoking my S-Corp too, but I'm worried about how to handle things like the built-in gains tax or other penalties.

I've been through this exact scenario with a client earlier this year. The timing is actually in your favor since you're still within the same tax year. Here's what worked for us: We submitted Form 8832 with a detailed letter explaining that the S-Corp election was made in error and requesting to revert to disregarded entity status. The key was emphasizing that no S-Corp tax returns had been filed and no payroll had been processed under the election. The IRS approved our request within about 6 weeks. What really helped was including a copy of the original S-Corp election acceptance letter and clearly stating that we wanted the entity treated "as if the S-Corp election had never been made." For New Jersey, you'll definitely want to contact them separately. NJ doesn't automatically follow federal changes, so you may need to file additional paperwork there. Honestly, if your client is having serious doubts this early, it's probably worth pursuing the revocation rather than being stuck with an unwanted election for 5 years. The administrative burden of S-Corp compliance isn't worth it if it doesn't fit their business model.

Has anyone used a Certified Acceptance Agent (CAA) for their ITIN application? After my first rejection, I went to a local CAA and they handled everything. Worth the fee since they verified my documents on the spot and I didn't have to mail my original passport. Might be worth looking into if you're reapplying.

I went through this exact same situation last year! The key thing to understand is that when they say "we'll process your return without an ITIN," they mean they'll accept it as filed and it counts toward your filing deadline, but they won't issue any refund until you have a valid ITIN. For your next steps: carefully review your CP567 notice to see if it gives any hints about what was missing. Common issues include documents not being properly certified, missing signatures, or incomplete Form W-7. When you reapply, make sure to include a complete copy of your original tax return - this helps them match everything up in their system. One tip that saved me time: if your rejection notice is vague about what's missing, try calling the ITIN hotline at 1-800-908-9982. The wait times are brutal, but if you can get through, they can sometimes tell you exactly what documentation issue caused the rejection. Good luck with your reapplication!

Been waiting on cycle 05 for weeks too! From what I've learned lurking here, Thursday nights around midnight EST seem to be the magic time. But honestly, after reading everyone's experiences with taxr.ai, I might just bite the bullet and pay the $5 to get some peace of mind instead of obsessively refreshing every few minutes like I have been 😅

I'm in the exact same situation! Cycle 05 here and I've been refreshing my transcript like it's my job 😤 Based on what everyone's saying, sounds like Thursday nights around midnight EST is when we should see movement. I might have to try that taxr.ai thing too - spending $5 seems way better than losing my mind checking every hour. Has anyone else noticed if there's a pattern to which Thursday nights actually get updates vs maintenance delays?