Thank you for these suggestions! I hadn't heard of Form 911 before, but I'll definitely look into it. I'm going to request my complete account transcripts right away. One question - for the "reasonable cause" explanation, should I focus more on my financial hardship or my lack of understanding about the Form 8949? I want to make the strongest case possible.

Focus on both aspects equally, but make sure to emphasize that your misunderstanding was directly related to a new form requirement that had just been introduced. The IRS tends to be more sympathetic when confusion stems from their procedural changes rather than just general tax ignorance. Also document the financial impact this had on you as a low-income person with a new baby. Include specific details about your income at the time ($16K annual) compared to the assessment ($5,800) to illustrate the disproportionate impact. When filing Form 911, be very clear that this situation created economic hardship for you over multiple years as they recaptured your refunds and tax credits that you needed for basic living expenses.

I'm a tax attorney, and while equitable doctrines do exist, they're extremely difficult to successfully apply against the IRS. The Supreme Court has generally held that filing deadlines in tax statutes are jurisdictional, meaning equitable tolling doesn't usually apply. Your best bet is always to find a technical exception within the code itself rather than relying on equitable arguments.

For the original poster, I would focus on three potential avenues: First, examine if any of the refund offsets occurred within the last two years, which might create a separate claim for refund for those specific payments. Second, determine if the IRS made any computational errors in their original assessment (not just the taxpayer's reporting error), which can sometimes extend the limitations period. Third, pursue penalty and interest abatement aggressively through Form 843, as those have the highest likelihood of success based on the circumstances described. While recovering the original tax assessment from 2012 is unlikely, these other approaches might recover a meaningful portion of what was paid.

Thanks for the clear explanation. My gut was telling me this didn't sound right. I'm definitely going to get a second opinion from a tax professional before filing. Do you think I should tell my immigration lawyer about these concerns or just quietly get tax advice separately?

I would absolutely discuss your concerns with your immigration lawyer, but frame it constructively. Perhaps say something like, "I've been researching the tax implications, and I understand that dependent status vs. marital status on tax returns can be scrutinized during the immigration process. Can we discuss how to properly document our financial relationship without potentially creating inconsistencies?" This approach acknowledges your lawyer's expertise in immigration while opening the door to correcting any tax misunderstandings. Also, it would be very helpful to consult with a tax professional who has experience with immigration cases specifically. They can often provide documentation that satisfies both IRS requirements and supports your immigration case appropriately.

True, and there's also the issue of the stepson's other parent. If the biological parent is claiming the child as a dependent (which they likely have the right to do if providing support), then trying to also claim the child could trigger automatic IRS flags.

3 I've heard QuickBooks is expensive though. Are there any free or cheaper alternatives that would work for someone just starting out with one contract?

9 There are definitely more affordable options for beginners. Wave is completely free for basic accounting and receipt tracking. Also check out Stride Tax which is free and designed specifically for tracking expenses and deductions for independent contractors. When you're just starting with one contract, these simpler tools are often enough until your business grows more complex.

1 This is really smart - I never would have thought about separate accounts. Do I need to set up an LLC first or can I just open a business account as myself?

What about income from selling stuff on eBay or Facebook Marketplace? Does that count as "other income" on Schedule 1?

It depends on whether you're selling items as a business or just occasionally selling personal items. If you're regularly buying things to resell for profit, that's considered business income and should go on Schedule C, not as "other income" on Schedule 1. If you're just occasionally selling personal belongings (like cleaning out your closet), and selling them for less than you paid originally, you generally don't need to report it at all since there's no gain.

DoorDash/UberEats delivery people are considered independent contractors, not employees. Your tips are part of your self-employment income and should be reported on Schedule C along with your other earnings from these platforms. You don't use Form 4137 for these types of tips.

Thank you! This actually worked for me. I disabled uBlock Origin, cleared my cache, and logged back in. My certificate was there waiting in the "Completed Certifications" section. I feel kinda dumb now but also relieved. Guess I'll have to remember this for next year too!

Glad it worked for you! I spent days trying to figure it out last year before a VITA coordinator told me about this trick. They really should mention this somewhere in their instructions. Also, don't feel dumb - their system should be designed to work regardless of common browser extensions.

Check if you can edit your profile info in the VITA portal. I had a similar issue and discovered my own profile had my name misspelled somehow. After fixing it, I had to request a new certificate, but they sent a corrected one within 48 hours.

Thanks for the suggestion. Just checked my profile and you're right - somehow my last name was entered incorrectly (no idea how that happened). Fixed it and submitted a help ticket requesting a corrected certificate. Hopefully it won't take too long!