This is a frustrating situation that many field workers face. While the tax deduction landscape changed significantly in 2018, there are still some important distinctions to understand about your specific situation. Since you mentioned you don't have a regular office and travel to different client sites daily, this could potentially change how your mileage should be classified. The IRS distinguishes between: 1. **Commuting** - travel from home to your regular workplace (not deductible) 2. **Business travel** - travel between work locations or to temporary work sites (should be reimbursable) If you're truly going to different temporary work locations each day rather than one fixed workplace, your employer's policy of treating the first 90 miles as "commuting" may not align with IRS guidelines. Here's what I'd recommend: - Document that you have no fixed office location - Keep records showing you visit different client sites - Research IRS Publication 463 which covers travel expenses - Present this information to your employer's HR/finance department While you can't currently deduct unreimbursed employee expenses on your personal taxes, you may have grounds to argue for better reimbursement from your employer based on the temporary work location rules. The key is demonstrating that your daily travel pattern doesn't fit the traditional "home to office" commute model.

I've been following this thread and want to add something important that might help your case. The IRS actually has a specific ruling about workers who have no fixed office location - it's called the "home office deduction" principle, but it also applies to travel reimbursement policies. If your home is your principal place of business (which sounds like it might be, since you get assignments there and have no fixed office), then travel from your home to temporary work locations should be considered business travel, not commuting. This is covered under IRS Revenue Ruling 99-7. The key factors the IRS considers are: - Do you perform administrative tasks at home? - Do you receive work assignments at home? - Is your home where you store work materials/tools? - Do you have no other fixed business location? If you can answer "yes" to these questions, you have a strong argument that your employer's 90-mile "commute" exclusion is incorrect. Your home should be treated as your business headquarters, making all travel to client sites reimbursable business travel. I'd suggest documenting these factors and presenting them to your employer along with Revenue Ruling 99-7. Even though you can't deduct unreimbursed expenses personally, this ruling could help you get proper reimbursement from your company.

An 82% on your first practice test is actually excellent! I just passed the Intuit Academy Tax Level 1 exam last month and was scoring very similarly on my practice tests (80-84% range). The practice tests are definitely representative of the actual exam - same question format, similar difficulty level, and they cover all the key concepts you'll encounter. I found the real exam to be very fair and comparable to what I'd practiced with. My advice would be to focus on understanding the "why" behind each answer rather than just memorizing correct responses. When you review questions you missed, dig into the underlying tax principles. For example, if you missed a question about business deductions, make sure you understand the "ordinary and necessary" standard, not just the specific answer to that one question. Also, keep track of which topic areas you're consistently missing questions on across all your practice tests. For me, it was education credits and retirement account contribution limits. Once I identified those patterns, I could focus my remaining study time more effectively. With your current score and methodical approach, you're definitely on track to pass. The 70% threshold gives you a good buffer, and taking all the practice tests first is smart. You've got this!

Your 82% on the first practice test is a really solid foundation! I passed the Intuit Academy Tax Level 1 exam about 8 months ago after scoring consistently in the 79-85% range on practice tests, so you're definitely in good territory. From my experience, the actual exam closely mirrors the practice tests in both difficulty and format. The questions test the same core concepts and use similar scenario-based approaches. I'd definitely recommend completing all available practice tests since they each tend to emphasize different areas within the curriculum. One strategy that really helped me was creating a simple spreadsheet to track my performance across practice tests. I noted which specific topics I missed questions on (like tax credits, business expenses, filing status rules, etc.) and could quickly see patterns emerging. This helped me focus my study time on areas where I was consistently weak rather than reviewing topics I already understood well. The 70% passing threshold means you already have a comfortable margin, but I'd suggest aiming for consistent 85%+ scores on practice tests before taking the real exam. That extra confidence really makes a difference on test day. Your methodical approach of taking multiple practice tests first is exactly the right strategy - it shows you're serious about being properly prepared rather than just hoping to get lucky.

Has anyone used the IRS Free File program for super simple returns like this? Is it worth the hassle or should I just use one of the popular tax websites?

Just wanted to chime in as someone who went through this exact same situation a couple years ago! I had worked at a coffee shop for literally one week before realizing it wasn't for me, and got a W-2 for like $89 total income. Everyone here is giving you solid advice - you're definitely not required to file with such low income, but absolutely should file to get back any withholding. I was being lazy about it and almost didn't bother, but my mom convinced me to just do it. Took me maybe 15 minutes using the IRS Free File and I got back $8 in federal withholding. Not life-changing money, but hey, free money is free money! The peace of mind of having it officially filed was worth it too. No more wondering "should I have filed?" every time tax season rolls around.

One approach I don't see mentioned yet is offsetting the recapture with other passive losses if you have them. If you have other rental properties that are showing paper losses this year, you might be able to use those to offset some of the recapture income. Also look into if a 1031 exchange makes sense for you. If you're planning to reinvest in another property anyway, you can defer the recapture tax by doing a like-kind exchange. You'd need to identify a replacement property within 45 days and close within 180 days, but it could save you a significant tax bill now.

This is a tough situation but unfortunately very common with bonus depreciation. I went through something similar with a commercial property where I took 100% bonus depreciation and then had to sell due to cash flow issues. One thing that might help reduce the sting - make sure you're capturing ALL your selling expenses when calculating the recapture. Things like realtor commissions, legal fees, title insurance, transfer taxes, etc. can all be deducted from your sale proceeds, which effectively reduces the amount subject to recapture. Also, if you haven't already, consider getting a second opinion from a tax professional who specializes in real estate. Some CPAs aren't fully up to speed on all the nuances of bonus depreciation recapture, especially with mixed-use properties or cost segregation studies. The $400k depreciation you mentioned seems quite high for a $1.3M property unless there were significant personal property components involved. The silver lining is that at least you got the tax benefit upfront when you probably needed it most. Still stings though - I totally get the frustration of paying taxes on "phantom income" from a property that barely generated any cash flow.

I'm dealing with the exact same issue right now! Filed my 1040NR last week and owe about $3,100. The payment portal keeps timing out or giving me error messages when I try to submit. It's so frustrating because the form itself went through fine, but now I can't pay what I owe. I've tried different browsers and devices like you did, but no luck. Reading through these comments, it sounds like there are several workarounds people have had success with. The international tax line that Natasha mentioned sounds promising - I had no idea that existed! I'm also intrigued by the suggestion to try early morning hours when there might be less traffic on the system. Has anyone else noticed if there are better times of day to attempt the online payment? Really appreciate everyone sharing their experiences here. It's reassuring to know this isn't just me having technical difficulties, but seems to be a known issue with the 1040NR payment system. Going to try calling that international number first thing tomorrow morning.

I just went through this exact same nightmare last month! The 1040NR payment portal is notoriously glitchy, especially for certain visa types. Here's what finally worked for me after days of frustration: First, try using the EFTPS (Electronic Federal Tax Payment System) instead of the regular IRS payment portal. You have to register first which takes a few days, but it's specifically designed to handle different tax form types including 1040NR. The interface is much more reliable. If you need to pay immediately, try calling the automated payment line at 1-888-PAY-1040 (1-888-729-1040). You can make payments over the phone using your bank account or credit card. There's usually no wait time since it's automated, and it handles 1040NR payments without the technical issues the online portal has. Also, make sure you're using the correct tax year when making your payment - I made the mistake of selecting the current year instead of the tax year I was filing for, which caused all sorts of errors. Don't stress too much about the deadline - if you can't get any electronic payment to work, you can always mail a check with Form 1040-V. Just make sure to send it certified mail or overnight to have proof of when it was sent. The IRS is pretty understanding about technical difficulties with their payment systems.