Just to add a bit of perspective - I've been living abroad for 15+ years and have filed Form 2555 many times. The "tax home" concept gets easier with time. A tip that helped me: keep a simple log of your physical location each day of the year. I use a Google spreadsheet with dates and countries. This helps prove your physical presence test and also documents your tax home. IRS doesn't require this documentation upfront, but if you're ever audited, having this record is invaluable.

As someone who went through a similar situation when I first moved abroad, I can confirm what others have said - Australia would be your tax home established in 2017, regardless of which cities you lived in within the country. One thing I'd add that might help: since you mentioned you were initially a student and then transitioned to work, make sure you understand how this affects your qualifying period. The IRS generally considers your tax home established when you move to a foreign country with the intention of remaining there indefinitely, which can include periods of study if you later transition to work in the same country. For the Physical Presence Test, your 2-week trip to New Zealand actually works in your favor since you were still outside the US. Just make sure you count the days carefully - partial days of travel usually don't count toward the 330-day requirement. Also, since you're in Australia, don't forget to consider whether claiming the Foreign Tax Credit might be more beneficial than the Foreign Earned Income Exclusion, especially if you're in a higher Australian tax bracket. You can't use both on the same income, but you can choose whichever gives you better tax treatment.

Um actually I think everyone here is missing something important. Graduate stipends ARE subject to income tax but NOT self-employment tax, unless your specifically working as an independent contractor for the university (which almost no grad students are). When u get a 1099-MISC or 1099-NEC for your stipend, you should report it on the "Other Income" line (Line 8 on the 2022 Form 1040), NOT Schedule C. If you accidentally reported it on Schedule C, that would trigger self-employment tax of about 15.3% on top of regular income tax!

Hey Zoey! I went through almost the exact same situation last year as a PhD student. The key thing to understand is that CP2000 notices are generated automatically when the IRS's computer systems detect a mismatch between what third parties reported about your income (like your university's 1099-MISC) and what you reported on your tax return. For the dividend income - if you did receive dividends and didn't report them, you'll probably need to accept that part of the adjustment. But for the self-employment tax issue, you definitely have grounds to dispute this if your stipend is truly a fellowship/scholarship payment. Here's what I'd recommend: First, gather your stipend award letter from your university that clearly states the nature of the payment (fellowship vs. compensation for teaching). Second, if you have both research and teaching components, get clarification from your department about what percentage is fellowship vs. teaching assistantship, since they're taxed differently. Third, respond to the CP2000 by the deadline with a clear written explanation and all supporting documentation. The good news is that if you can demonstrate your stipend qualifies as a scholarship/fellowship payment, the IRS will typically reverse the self-employment tax portion. Don't panic - this is actually a pretty common issue that gets resolved once you provide the proper documentation!

call the irs advocate line! they helped me figure out why mine was delayed

Looking at your transcript, the 846 code on 4/30 means they definitely issued your refund. Since you had that debt offset situation that got reversed, there might have been some confusion in their system about your payment method. The additional tax assessments (290 codes) in May suggest there was still some processing happening after the refund was issued. I'd give it another week or two for a mailed check - sometimes they take longer than the usual 5-7 days when there's been transcript complications like yours. If nothing by then, definitely call the taxpayer advocate service.

Email works better than phone tbh. Look up your local office and send them a message through the portal

Don't panic! I went through this exact same thing last year. Missing their call doesn't hurt your case at all - they know how hard it is to coordinate schedules. What worked for me was calling the main TAS number (877-777-4778) and explaining I missed my advocate's callback. They were able to schedule another appointment time that worked better for both of us. Also make sure you're calling during your advocate's specific office hours since they work different schedules than regular IRS staff.

I filed on February 12, 2024, and noticed no movement on WMR until March 5. Called on March 6 and they said I needed verification. Instead of waiting for a letter, I asked if they could verify me on the call. They did, and my refund was deposited on March 15. The agent specifically mentioned they started allowing phone verification on January 29, 2024, for certain types of verification flags.

This is really helpful information! I'm currently on day 28 with no updates and have been debating whether to call or wait for a letter. Based on what you and others have shared, it sounds like calling is definitely worth it, especially since they started allowing phone verification in January 2024. Did you have to provide any specific documents or information during the call, or was it just answering verification questions about your personal details? I'm hoping my situation is similar to yours where it's just identity verification rather than income documentation.