This is exactly the kind of complex situation where getting expert guidance upfront can save you major headaches later. Based on your wife's visa history - 6 years total with tourist visa initially, then F1 student visa that expired in January 2024 - you're dealing with multiple moving pieces that affect her tax status. A few key points to consider: 1. Since her F1 expired in January 2024 and you're going through the marriage-based green card process, her current status likely affects how the substantial presence test applies for 2024. 2. The fact that she's had no taxable income simplifies things somewhat, but you still need to determine her correct status to choose the right filing approach. 3. Be very careful about the worldwide income reporting requirement if you make any election to treat her as a resident - this catches a lot of people off guard. Given the complexity with mixed visa types, the 5-year F1 exemption period, and the transition to marriage-based status, I'd strongly recommend getting a definitive determination of her tax status before making any elections. The consequences of filing incorrectly with international situations can be significant, and the rules around these elections have specific timing requirements and documentation needs. Have you been able to get copies of all her I-94 entry/exit records? That's usually the starting point for any accurate substantial presence test calculation.

As someone who went through a very similar situation with my spouse from Mexico, I want to emphasize how important it is to get this right from the start. The substantial presence test calculation with mixed visa types is genuinely complex, and the stakes are high. One thing I learned the hard way - even though your wife has no income, you still need to be absolutely certain about her tax status before making any elections. We initially thought the 6013(g) election was a no-brainer since my husband had no income either, but it turns out there can be unexpected consequences down the road. For example, once you make the 6013(g) election, it continues for all subsequent years until you revoke it or certain events terminate it. This means if her status changes again during the green card process, you're still locked into treating her as a resident for tax purposes until you formally revoke the election. Also, don't underestimate the importance of proper documentation. The IRS requires specific statements attached to your return explaining why you're making the election and confirming you understand the obligations. Missing these requirements can invalidate the election. Given that her F1 expired in January 2024 and she's been here 6+ years, definitely focus on getting an accurate substantial presence test calculation first. That will tell you whether you even need to make an election or if she already qualifies as a resident alien naturally. The calculation might be simpler than you think once you properly account for the F1 exemption period rules.

8 Has anyone tried Thumbtack or Upwork for finding tax professionals? I've used both for other services but never for something as important as taxes.

I'd recommend checking out your local bar association's CPA referral service if they have one. Many state bar associations maintain referral networks that include tax professionals, not just lawyers. Also, try reaching out to local small business organizations or chambers of commerce - they often have lists of recommended CPAs who work with business owners and understand complex tax situations like yours with investment income and side businesses. One thing I've learned is that word-of-mouth from people in similar situations is incredibly valuable. Consider joining local entrepreneur groups or real estate investment clubs (since you mentioned investment income) - members there often share recommendations for CPAs who understand their specific tax challenges. The key is finding someone who regularly handles cases like yours rather than just general tax preparation.

3 Just an additional tip if you have a Paycor account - have you tried logging into their employee self-service portal? Many payroll companies allow employees to download their own W-2s electronically. Try going to https://secure.paycor.com/login and see if you can access your account. You might need to register first if you haven't before, but you should be able to use your SSN to set it up.

11 This happens way too often with small businesses! One thing nobody mentioned - if you file an extension (Form 4868), you get until October to file your complete return. This might be worth considering if you really want the actual W-2 rather than using the substitute form. Just remember that an extension gives you more time to FILE, but you still need to PAY any taxes you owe by the regular April deadline to avoid penalties. So you'd need to estimate what you owe based on your paystubs.

Wouldn't this tax just get passed on to consumers anyway? If you tax Amazon more, they'll just raise prices to compensate, making things more expensive for regular people while not actually solving the monopoly problem.

This is a fascinating policy proposal that touches on some really complex economic and administrative issues. As someone who's worked with tax compliance for small businesses, I can see both the appeal and the challenges here. One practical concern I haven't seen mentioned yet is how this would affect smaller companies trying to grow. If you're a startup that innovates and naturally captures significant market share through superior products or services, this tax could actually punish success and innovation rather than just targeting anti-competitive behavior. Maybe instead of a blanket market share tax, we could focus on specific anti-competitive practices? For example, higher taxes on companies that engage in predatory pricing, exclusive dealing arrangements, or acquisitions that reduce competition. This would target the behaviors we actually want to discourage rather than penalizing market success broadly. The enforcement challenges everyone's mentioned are real too. Market definitions change constantly - just look at how streaming services have redefined the entertainment industry in the past decade. Any tax based on market share would need to be updated continuously, creating a regulatory nightmare. What if we started smaller? Maybe pilot this concept in specific industries where market boundaries are clearer and concentration is most problematic, like telecommunications or utilities?

Has anyone considered the advertising expense angle? While club dues aren't deductible, advertising expenses definitely are. If you're using the photos taken at the country club as part of your advertising materials, couldn't you argue that a portion of the dues represents the cost of creating advertising content?

I've been following this discussion closely as I'm dealing with a similar situation with my photography business. One thing that hasn't been mentioned yet is the potential for creating a legitimate rental agreement with the country club for specific business use. Instead of trying to deduct membership dues, you could approach the club about paying a separate hourly or daily rate specifically for commercial photography access during off-peak hours. Many clubs are actually open to this because it generates additional revenue without interfering with member play. This creates a clear business expense that's completely separate from any personal membership benefits. I've done this with several venues and it's much cleaner from a tax perspective - you're paying specifically for business use of the facility, not for membership privileges that could be used personally. The key is making sure the arrangement is documented properly and the payments are separate from any membership fees. This way you avoid the Section 274 restrictions entirely since you're not deducting club dues - you're deducting legitimate business facility rental costs.