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.

Can EAs help with business structure advice too? Like if I'm trying to decide between LLC vs S-Corp? My main concern is reducing self-employment tax.

Yes, most EAs can definitely help with business structure questions like LLC vs S-Corp decisions. Many specialize in small business taxation and self-employment tax strategies. My EA was incredibly helpful in analyzing when an S-Corp election would make sense for me (generally when netting over $40K in profit). Just make sure you ask them specifically about their experience with business structures and self-employment tax strategies during your initial consultation. Not all EAs focus on business clients - some specialize in other areas like individual taxation or representation during audits.

This is such a good point! I had a CPA who was impossible to reach by email and wanted everything printed. My new tax person uses a secure portal and it saves so much time.

100% agree! The client portal has been life-changing for me. I can just take photos of receipts with my phone and upload them immediately rather than having a dreaded "tax receipt box" that I'd have to sort through later. My current CPA also uses software that automatically categorizes most of my transactions, which means I'm spending about 1 hour a month on bookkeeping instead of 5+ hours. Definitely worth asking about their tech setup during the interview process!

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 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.

Good point! I'll ask her to look at her W-4. She started this job last January and I'm wondering if she just filled something out wrong when she started. Is there an easy way for her to check what she put on the form?

She can ask her HR department or payroll provider for a copy of her current W-4 on file. Most employers will readily provide this. She can also just look at her pay stub - it usually shows the withholding status or at least the amount being withheld (which in her case would be $0). While she's at it, she should file a new W-4 right away. The form was completely redesigned a few years ago and no longer uses allowances. Instead, it has a more straightforward worksheet approach. The IRS also has a Tax Withholding Estimator tool on their website that can help her figure out exactly what to put on the new form.

This! Head of Household status is huge for single parents. The standard deduction for 2024 is $20,800 for HOH vs just $13,850 for single filers. That's a $6,950 difference which could save her over $800 in taxes!