One important thing nobody mentioned - if you moved states, make sure you also filed your state tax returns for Pennsylvania for 2022! The IRS only handles federal taxes, and you need to separately handle your state taxes with Pennsylvania's department of revenue. They have their own late filing procedures and addresses.

Great point about the Pennsylvania state taxes! I actually ran into this exact issue when I moved from PA to another state. Pennsylvania requires you to file a final resident return for the period you lived there in 2022, and then you'd file as a non-resident in Ohio if you had any Ohio income after moving. For the federal return mailing address question - I can confirm what others have said is correct. Use your current Ohio address to determine which IRS processing center to mail to. The instructions will have separate addresses for Ohio residents depending on whether you're including payment or expecting a refund. Since you're expecting a refund and not enclosing payment, look for the "refund" address for Ohio in the 1040 instructions. Make sure to clearly mark "2022" on your return and consider sending it certified mail so you have proof of delivery. The IRS can be slow processing late returns, but you're still well within the 3-year window to claim your refund.

Heads up - make sure to keep an eye out for a plain white envelope. Its not obviously from the IRS on the outside. I almost threw mine away thinking it was junk mail lol

I got mine about 6 business days after the mail date showed up on WMR. I'm also in CA (Bay Area). The wait is definitely nerve-wracking but it should show up soon! Just keep checking your mail daily like you're doing.

Just be careful about health insurance! If you're covering her under your health insurance as a dependent, some plans require that you claim them on taxes too. My daughter's work offered her insurance even though she was part-time, and when I let her file independently (big mistake), it caused issues with my insurance company.

This is such a common situation for parents! Based on what you've described, you should definitely continue claiming your daughter as a dependent. She clearly meets all the qualifying child tests - she's under 19, she's your child, she lives with you for more than half the year, and most importantly, you're providing more than half of her total support. The fact that she earned $8,200 doesn't disqualify her from being your dependent at all. There's no income limit for qualifying children (that only applies to qualifying relatives). You'll likely save significantly more in taxes by claiming her than she would save by filing independently. Here's what should happen: You claim her as a dependent on your return, and she files her own return but checks the box indicating someone else can claim her as a dependent. This way she can get back any taxes that were withheld from her paychecks, but you still get the tax benefits of claiming her. I'd recommend running the numbers both ways to see the difference, but in almost every case like this, the family comes out ahead when the parent claims the working teenager. The child tax credit or other dependent-related benefits you'll receive will almost certainly outweigh any small tax benefit she might get from filing independently.

I went through this exact review cycle last year with a similarly small refund. After the second 60-day letter, I filed Form 911 (Application for Taxpayer Advocate Service) citing financial hardship. Within 3 weeks, my return was processed and the refund was direct deposited. The advocate explained that my return had been flagged by an automated system but never actually assigned to a human reviewer. Once they manually reviewed it, everything was cleared immediately.

This is incredibly frustrating but unfortunately pretty common this year. I'm dealing with something similar - got my first review letter in February and just received the second extension last week. What's really annoying is that I can see on my transcript that there are no actual issues flagged, just a generic 570 code. I've been tracking posts about this on various forums and it seems like the IRS is using these extensions as a way to manage their workload rather than actually reviewing returns. The fact that your extension letter doesn't even show on your transcript is a red flag that this might be an automated system issue rather than a real review. One thing that might help - try calling the Practitioner Priority Service line if you know anyone who's a tax professional. They seem to get through faster and can sometimes get better information about what's actually happening with your return. Regular taxpayer lines are basically useless right now. Hang in there - from what I've seen, most of these second extensions resolve within 30-45 days, not the full 60 they claim.

One additional thing to check - look at the tax year carefully. Sometimes people think the Letter 12C is for their current return when it's actually for a previous year. I made that mistake and sent in 2022 documents when they were asking about 2020, which caused even more delays.

Great advice from everyone here! Just wanted to add that if you're dealing with unemployment income like you mentioned, make sure you have your 1099-G form ready. The IRS often requests this for Letter 12C situations because unemployment compensation affects your adjusted gross income and tax liability. Also, since you mentioned getting all three stimulus payments, double-check that the amounts you reported on your return match what the IRS has on file. Sometimes there are discrepancies in their records about Economic Impact Payments that can trigger these verification requests. One more tip - if you claimed the Recovery Rebate Credit for any missing stimulus money, they'll definitely want documentation of what payments you actually received versus what you claimed. Keep records of any IRS letters you received about stimulus payments, as these can serve as supporting documentation. The 8+ month delay is unfortunately pretty common for these verification cases, but once you get them everything they need, it usually processes within 4-6 weeks. Hang in there!