So I can just go to the IRS website and make a payment even though my account doesn't show any balance due yet? Will they know what to do with my money if I don't have any payment plan details or account numbers?

Yes, you can absolutely make a payment even if your balance isn't showing yet. The IRS can match payments to your tax account using your Social Security Number, tax year, and payment type. When you go to the IRS Direct Pay website, you'll select the tax year, the reason for payment (select "extension" or "balance due"), and enter your identifying information. The system will know what to do with your payment even without specific payment plan details. The most important thing is to get some payment in before the deadline to reduce the penalties and interest that are starting to accrue.

This is such an important point! Different states have different rules about extensions. Some automatically grant a state extension if you get a federal one, some require a separate state extension form, and the deadlines can vary too.

How do you contact the Taxpayer Advocate Service? I've been dealing with the IRS for months on a similar issue with no progress.

You can reach the Taxpayer Advocate Service by calling 877-777-4778. They also have local offices in every state that you can find on the IRS website. When you contact them, explain that you're experiencing financial hardship due to the situation and that your attempts to resolve it through normal IRS channels haven't been successful. Be prepared to provide documentation of your financial situation and all your attempts to resolve the issue with the IRS directly. They tend to prioritize cases where there's a demonstrable financial hardship or where the standard IRS procedures have failed multiple times.

This is great advice - I just got $32k in loans forgiven through this exact program. The key is to consolidate first if you haven't already, then apply for an income-driven repayment plan and request the account adjustment.

That's unnecessarily scary advice. The OP already said they likely don't owe taxes and were due refunds. The IRS doesn't put liens on people who are owed money.

This is so important! My sister didn't file for 2 years and when she finally did, she got over $5k in EITC that she would've lost if she'd waited any longer.

Exactly! People often focus just on getting their withholding back, but the refundable credits can be even more significant. Besides the EITC, there's also the Additional Child Tax Credit if you have kids, American Opportunity Credit if you had education expenses, and several others depending on the tax years in question. The key thing to remember is that these credits have the same 3-year limit for claiming them. After that point, even if you would have qualified, that money is gone forever. That's why it's so crucial to get those past returns filed as soon as possible!

That's exactly what worries me - what else are they missing? The firm has been around for decades and has a good reputation locally, but they might not have enough trust experience. Do you think it's worth having someone do a comprehensive review of all the past returns, or would that cost more than it's worth given the dollars involved?

A comprehensive review could be expensive, potentially costing more than you'd recover. A practical approach might be to have another firm do a focused review looking only at common trust tax issues like the US Obligations, proper allocation of deductions, and correct classification of distributions. Explain the situation and ask for a limited review rather than a full audit of past returns. Focus on the last 3-4 years since those are still amendable. The review might cost $500-800, but if they find additional errors, it could pay for itself. Plus, it gives you peace of mind about other potential issues. Either way, I'd seriously consider finding a new accountant with more trust experience for future returns.

Not OP but this is super helpful. I'm also a trustee and never heard of the 65-day rule. Can you explain what that is? My accountant has never mentioned it.

Did your CPA have you deduct the expenses on Schedule E or somewhere else? And what percentage of your education costs were you able to deduct overall?

We deducted the expenses on Schedule E, distributed proportionally across all my rental properties. My CPA recommended this approach to keep all rental-related expenses organized in one place rather than taking some education expenses elsewhere. As for percentage, we were only able to deduct about 30% of my total course costs. We carefully analyzed each course syllabus and only claimed the portions that directly related to my existing rental business activities. For example, in my accounting course, we claimed the sections on property accounting and business expense tracking, but not the corporate accounting modules.

That seems excessive for the IRS to audit over education expenses. Was he claiming other questionable deductions too? I've been deducting relevant continuing education for years with no issues.