But they did withhold Social Security and Medicare - just not federal income tax. Does Form 8919 still apply in my situation?

You're right - Form 8919 wouldn't apply in your situation since your employer did properly withhold Social Security and Medicare taxes. I misunderstood your original post. For federal income tax withholding issues, there unfortunately isn't an equivalent form. Since you correctly filled out your W-4, this is definitely the employer's mistake, but as others have mentioned, the IRS still considers the tax liability yours. Your best options are still to speak with management about potential compensation and set up a payment plan with the IRS for any amount you can't pay immediately.

This! I had a similar situation and got the penalties removed. You still have to pay the base tax but it saved me a few hundred in penalties. The IRS form to request this is pretty straightforward.

My parents didn't pay for my tuition (that was all covered by scholarships/grants) but they did give me money for the laptop. Would that count as them "paying" for it? I think they're under the income limit.

If your parents gave you the money specifically for the laptop and that was their intention when giving you the funds, then yes, they could potentially claim that expense as part of the AOTC on their return. The key is that they need to be the ones who actually paid for the qualified education expense. Since they're claiming you as a dependent and they provided the funds for the laptop, they have a legitimate claim to include that expense. However, remember that they'd still face the same issue with excess scholarships - they would need to allocate some of your scholarship as taxable income on your return to free up qualified expenses for the AOTC.

This is super important! When I tried making some of my scholarship taxable last year, it pushed my income high enough that I had to pay back some of my premium tax credit for health insurance. Totally wasn't worth it in my case.

This is so incredibly helpful and encouraging! I've been worried that my deafness would be a major obstacle, but you've made me see how it could actually be structured as an advantage. Would you mind sharing what transcription app you use for those video calls? And did you mention your hearing status upfront in your marketing or just your communication preferences?

I use Otter.ai for most transcription needs - it works really well for video calls and integrates with Zoom. I've also had good experiences with Microsoft's transcription tools which are built into Teams if your clients prefer that platform. I don't explicitly mention being hard of hearing in my initial marketing materials. Instead, I focus on the benefits of my communication style - "comprehensive written documentation," "efficient digital workflows," and "secure client portal communications." However, I am open about it once I'm in direct communication with potential clients. I frame it positively: "I've developed a streamlined communication system that ensures nothing gets missed and all advice is documented for your records." Most clients actually appreciate this approach, especially when they realize they can send questions at 10pm and get a thoughtful written response instead of playing phone tag.

Do most self-employed CPAs offer payment plans for clients? I'm wondering if that's something I should build into my business model from the start.

Could they also report it on Schedule C as "pass-through payments" instead? I had a similar issue and my tax preparer handled it that way to avoid any confusion about whether it was actually income.

Yes, Schedule C is another valid approach. The advantage is that it clearly shows these were business expenses, not personal ones. Just make sure to categorize the expenses properly as "reimbursed expenses" or "pass-through payments" so it's clear these weren't costs of doing business but merely funds you were handling on behalf of the town. The potential disadvantage of Schedule C is that it might give the impression you're running a business when you're really just volunteering. Either approach works as long as you document everything thoroughly.

That's a devious but plausible theory. I work in municipal finance (not for OP's town) and I've seen some sketchy practices. If the town is properly documenting these as reimbursements, they should still be responsible for the 1099s to the umpires. OP, did you have the umpires fill out W-9 forms? If not, and if they were paid more than $600 individually, this could get complicated. The town might be trying to avoid backup withholding requirements.

Oh yeah, I did get the forms to my contractors back in mid-January, so that part's covered at least. Just messed up on the IRS submission deadline. Thanks for the reminder though!

That's good! One less thing to worry about. A lot of people don't realize there are two separate requirements with the same deadline - giving forms to recipients and filing with the IRS. At least you're half compliant!

You're mixing up two different things. If you RECEIVED 1099 income as a contractor, you report that on your personal tax return due April 15th. If you PAID contractors and need to ISSUE 1099-NEC forms (like the original poster), those forms must be filed with the IRS by January 31st. This earlier deadline exists because the IRS needs this information to verify what contractors report on their April returns.