This is so helpful! Quick question - what if the pay schedules are different? I teach at one college that pays monthly and another that pays biweekly in the same system. Does that mess up the withholding calculations?

Different pay schedules shouldn't mess up your annual withholding in the end, but it can cause some variation in how much is taken from each paycheck. The withholding system is designed to estimate your annual tax based on the frequency of your pay periods. When you have different schedules, each payroll system is making its own calculation based on that specific payment. The good news is that it all reconciles at the end of the year on your W2. If you want your withholding to be more consistent, you can use the "extra withholding" line on your W4 to specify an additional amount to withhold from one of your paychecks to make up any difference.

Yes, you absolutely should be checking the multiple employers box! Since you're getting two separate W2s from different university systems, those are definitely separate employers with different EINs (Employer Identification Numbers).

So if OP files with the new W-2 info, will they get flagged for audit since the IRS has the old numbers?

It's not an automatic audit trigger, but it does create a mismatch that could result in a notice from the IRS. Their systems will show the original W-2 amounts reported by your employer, while your tax return will show different figures. This discrepancy typically results in a CP2000 notice (proposed tax adjustment) rather than a full audit. The IRS will basically say "We have different numbers than what you reported" and ask for an explanation. You'd then need to respond with copies of your new W-2s and explain the situation. It's manageable but definitely an unnecessary headache that proper W-2 C forms would avoid.

This is terrible advice. The IRS absolutely notices these discrepancies and it's not about them "having bigger things to worry about" - their automated systems flag mismatches between what employers report and what individuals report. I do tax prep professionally and have seen numerous clients get notices because of exactly this situation.

Maybe I just got lucky then! I guess everyone's experience is different. I was just trying to reassure OP that it might not be the end of the world if they can't get proper W-2 Cs.

Thanks for pointing this out! We've actually been taking the standard deduction because we don't have enough itemized deductions to exceed it. But I hadn't considered the student loan interest factor - that's definitely important for us. Is there a certain income threshold where filing separately starts to make more sense? Or is it really just about those specific situations with medical expenses and student loan repayment plans?

There isn't a specific income threshold where filing separately automatically makes sense. It's almost always situation-specific rather than income-specific. The most common scenarios where filing separately can be beneficial are: When one spouse has income-based student loan payments, filing separately can sometimes keep those payments lower, which might outweigh the tax benefits of filing jointly. This requires calculating the long-term loan forgiveness benefit versus immediate tax savings. The other main scenario is when one spouse has very high medical expenses compared to their individual income. Since medical expenses must exceed 7.5% of AGI to be deductible, separating incomes can sometimes allow one spouse to exceed that threshold when they couldn't jointly.

This is such an important point! I live in Wisconsin and we have to file the same status for state as federal. Made that mistake one year and had to amend everything.

What happens if the 90 days passes and you don't respond at all? Do they automatically assess the full amount they think you owe?

Yes, if you don't respond within the 90-day period, the IRS will automatically assess the tax as proposed on the Form 4549. The amount will then be added to your account balance, interest will continue accruing from the original due date of the return, and the IRS may begin collection activities. This is why it's so important to either respond with documentation showing why you disagree with their findings, or if you agree, to set up a payment plan before collection activities begin. Once the assessment is finalized, your options become more limited and potentially more expensive.

Does the Form 870 come with every 4549 notice? I don't think I got one with mine but now I'm worried I might have missed something important.

Do you know if having the wrong address on a CP148A could cause issues with state unemployment insurance taxes? I'm worried that if the IRS has wrong info it might mess up my state UIT reporting too.

Having the wrong address on a CP148A won't directly impact your state unemployment insurance taxes. State and federal systems are separate, though they do share information occasionally. However, the underlying issue - incorrect address information in government databases - could potentially cause problems with both agencies. It's important to ensure your address is correct with both the IRS and your state tax authority to avoid missing important notices from either one. State UIT reporting is primarily handled at the state level, but keeping consistent information across all agencies is always good practice.

This makes sense - I've seen similar data sharing trigger notices. The government agencies definitely talk to each other. Better to make sure all your info is consistent across every agency.