I would strongly advise against putting zeros or making up a TIN. The IRS has automated systems that flag mismatched or invalid TINs, which could increase your audit risk. It's better to file with the information you have and document your attempts to get the correct information. If you enter all zeros or a made-up number, it looks like you're trying to submit incorrect information rather than dealing with a legitimate documentation problem.

I agree with comment 8. I called my tax preparer about this and they strongly advised against putting zeros. They said it's better to have a blank field with documented attempts to get the info than to put in false information.

While technically correct, reporting them immediately might be a bit extreme as a first step. This could be a simple administrative error. I'd suggest making multiple documented attempts to contact them first before escalating to reporting them.

You're right that it could be a simple mistake, but too many companies get away with sloppy tax reporting that ends up causing problems for freelancers. I recommend first sending a certified letter requesting the correction with a specific deadline (keep a copy). If they don't respond by your deadline, then consider reporting the non-compliance. The IRS actually appreciates these reports because it helps them identify companies that regularly fail to comply with reporting requirements.

Is this first-year convention the same for all amortizable expenses or just for Section 174 specifically? I've never heard of this before and we've been doing R&D work for years.

This applies specifically to Section 174 expenses under the current rules. It's similar to the half-year convention used for depreciation of certain assets, but in this case it's specifically part of the Section 174 amortization requirements. It's spelled out in the regulations, but many tax preparers missed this detail when the law changed because they weren't used to dealing with Section 174 amortization before (when most R&D could be expensed immediately). That's why so many businesses had to make corrections to their estimates or returns.

There's been talk about it for 2 years now, but nothing concrete has happened. Several bills have been introduced that would restore immediate expensing for domestic R&D, but they haven't moved forward. I wouldn't count on a change anytime soon, unfortunately.

I'm not very good at doing taxes manually though... that's why I've always used TurboTax. Are the fillable forms easy to use or do you need to know all the tax rules yourself?

You do need to know which forms to fill out and the calculations are all manual - the forms don't do the math for you like TurboTax does. If you're not comfortable with tax rules, this might not be the best option. The Free File Fillable Forms are basically just electronic versions of the paper forms. You'll need to know which schedules to attach and how to calculate everything correctly. If your taxes are simple (like just a W-2 and standard deduction), it might be manageable. But for anything complicated, you might want to look at the prior year software options others have suggested.

Yes! I've used FreeTaxUSA for the past 3 tax seasons including filing a 2021 return late last year. They have prior year returns available and it's WAY cheaper than TurboTax. I think I paid like $15 for state filing and federal was free. The interface isn't as fancy but it gets the job done.

That's a really good point! In my case though, I checked and don't qualify for any refundable credits. My income was too low and it was all from 1099 gig work. Do you think that strengthens my case for trying to get the money back?

Yes, that definitely strengthens your case! Since you don't qualify for any refundable credits, you have a clearer argument that you wouldn't have owed anything if you hadn't filed. I still think you'll need to file that 1040X with a very detailed explanation letter. Make sure to specifically state that you're requesting a refund because your income was below the filing threshold and you don't qualify for any refundable credits that would have made filing beneficial. Be prepared for a long wait though - amendments can take 6+ months to process.

Did she use a tax professional or do it herself? I'm wondering if I need to hire someone for this.

Wouldn't this be tax fraud if you're actually functioning as an employee? I thought there were specific IRS rules about who can be classified as a contractor vs employee.

You're right that there are specific rules about worker classification. I didn't mean to suggest doing anything improper. What I should have clarified is that some employers are open to restructuring roles to legitimately fit contractor status if the work can be done in a way that meets the IRS criteria. The IRS looks at behavioral control, financial control, and relationship factors to determine proper classification. In my case, my employer and I modified my work arrangement (I now set my own hours, use my own equipment, have multiple clients, etc.) so it genuinely qualifies as independent contractor work under IRS guidelines.

How did you convince your company to pay for that? Mine acts like letting me work remote is doing me some huge favor even tho they closed our local office during covid!