If you filed with a professional tax preparer last year, they might have your PIN or a copy of your return with the AGI on file. Worth giving them a call if that's how you filed. I completely forgot I had used H&R Block last year until I started panicking about my PIN, gave them a call, and they had everything I needed.

Another option if you're still stuck is to request an Identity Protection PIN (IP PIN) from the IRS if you qualify. This is different from your self-select PIN and can be used for identity verification when e-filing. You can check if you're eligible on the IRS website - they've expanded the program in recent years. Also, just a heads up that if you do end up creating a new self-select PIN this year, consider storing it in a password manager or writing it down somewhere safe along with your AGI. I learned this lesson the hard way after going through the same frustration you're experiencing! The IRS recommends keeping your prior year tax return easily accessible for exactly this reason.

I'm really sorry you're going through this Katherine - the CRA hold situation is incredibly frustrating, especially when you're a small business owner who needs that refund for essential operations. Based on what I'm seeing in this thread, it looks like several people have had success with different approaches. The supervisor route seems to be working for quite a few people here. When you call the Business Enquiries line (1-800-959-5525), ask immediately to speak with a supervisor about "expedited processing due to financial hardship" - use those exact words. Be very specific about how the delay is impacting your business (like not being able to repair your work vehicle). Document everything with reference numbers. If the supervisor approach doesn't work within a couple weeks, the Taxpayer Ombudsman option that Faith mentioned sounds really promising. Having a "resolution specialist" with actual authority to expedite cases could be exactly what you need when the normal channels aren't working. Have you had any luck yet with the strategies people have suggested? I'm hoping one of these approaches helps you get your $4,570 refund released much sooner than the 10 weeks they originally quoted. Keep us posted on how it goes!

I went through this exact same situation about 8 months ago with a $3,400 refund held for missing GST returns. The frustration is absolutely real - you feel like you're being punished even though you filed everything as soon as you found out about the issue. What worked for me was a combination of persistence and escalation. I called the Business Enquiries line every Monday morning at exactly 8:00 AM (right when they open) and always asked immediately for a supervisor. The key phrase that got results was asking about "hardship expediting for essential business operations" - I explained that the delay was preventing me from making critical equipment repairs. After three weeks of weekly supervisor calls, I got connected to someone in what she called the "Business Returns Resolution Unit" who had actual authority to flag accounts for priority processing. She was able to see that my GST returns had been processed but the hold release was stuck in their system backlog. She manually expedited it and I had my refund within 8 business days. The documentation aspect people mentioned is crucial - I kept a spreadsheet with every call date, agent name, reference number, and what was promised. When I finally got the helpful supervisor, having all that information ready showed I was serious and had been working through proper channels. Don't give up on the phone approach before trying the Ombudsman route - sometimes you just need to find the right person within CRA who has the tools to actually help. Good luck!

Just want to add one more important point that I haven't seen mentioned yet - if you're doing tax-loss harvesting at year end, the trade date rule becomes even more critical. I learned this the hard way when I tried to realize some losses on December 31st to offset my gains, but I forgot about the wash sale rule. Since I had bought the same stock again in early January (thinking it was a new tax year), the IRS treated it as a wash sale because both the sale and repurchase happened within the 30-day window when you count by trade dates. So for anyone doing last-minute tax planning, remember that it's not just about which year your gains/losses fall into - you also need to think about wash sales if you're planning to buy back similar positions early in the new year. The 30-day clock starts ticking from the trade date, not settlement.

Great discussion here! As someone who got burned by this exact issue a few years back, I can confirm everything said about trade date vs settlement date. One thing I'd add that might help OP and others - if you're using tax software like TurboTax or FreeTaxUSA, they usually have a specific section for "year-end stock transactions" that walks you through this exact scenario. The software will ask you to enter the trade date specifically, not the settlement date. Also, for future reference, if you want to push capital gains into the next tax year, you need to execute the trade in the new year, not just have it settle then. So if you had waited until January 3rd to actually place the sell order (not just let December 30th trade settle), then it would count for next year's taxes. OP, since your trade happened December 30th, you'll definitely need to report that $8,400 gain on this year's return. Might want to start setting aside about 15-20% for capital gains tax depending on your income bracket. Better to be safe than sorry come April!

Brady, I'm really sorry to hear about your terrible experience with US Tax Files LLC. This sounds like a complete nightmare, and you have every right to be furious about their incompetence. I've been following this thread and the advice from everyone has been spot-on. I wanted to add one more suggestion that might help speed up the resolution: consider reaching out to your local news station's consumer advocacy segment. Many stations have "Problem Solvers" or similar investigative segments that love stories about tax prep companies taking advantage of people, especially during tax season. These segments often get faster responses from businesses than individual complaints because no company wants negative publicity. I've seen them help people get refunds from bad contractors, car dealers, and yes, tax preparers. Having a local reporter call US Tax Files LLC asking about their pattern of errors might suddenly make them very motivated to fix your situation properly and quickly. You've already got all the documentation you need - the missed education credit, the wrong bank account, the extra fees, their refusal to properly correct the issues. That's a perfect story for consumer advocacy journalism. Plus, it might help warn other people in your area to avoid this company during next tax season. The more attention you can bring to their shoddy practices, the better chance you have of preventing other taxpayers from going through what you're experiencing. Keep fighting - you're doing everything right by holding them accountable!

Brady, I'm so sorry you're dealing with this mess! Reading through all these responses really highlights how common these issues are with tax prep companies - it's honestly shocking how many people have similar horror stories. I wanted to add one more resource that might help: if US Tax Files LLC is part of a franchise system, you can also file a complaint with the corporate headquarters. Franchisors usually take these complaints seriously because they don't want one bad location damaging their brand reputation. Also, when you're tracking your time spent fixing their mistakes (which several people mentioned - great advice!), don't forget to include things like time spent researching your options, reading IRS forms, and even time spent here getting advice on how to handle the situation. All of that is time you wouldn't have had to spend if they had done their job correctly in the first place. The collective wisdom in this thread is incredible - from the retired tax preparer's technical advice to the suggestions about consumer advocacy journalism. It really shows the power of community support when dealing with incompetent service providers. Hang in there and keep us updated on how things progress. Your experience is helping a lot of people (myself included) make better decisions about tax preparation going forward!

You're absolutely right that the state tax implications for MLPs can be overwhelming for individual investors. I went through this exact situation a few years ago when I started investing in pipeline MLPs. Here's what I learned from experience and working with a tax professional who specializes in MLPs: For your specific questions: 1. Technically yes, you're required to file in states where you have income allocation, but many states have de minimis thresholds (usually $1,000-$2,000) below which filing isn't required. Virginia, for example, has a $300 threshold. Always check each state's specific rules. 2. Return of capital distributions generally follow federal treatment at the state level - they reduce your basis but aren't immediately taxable. However, a few states (like Pennsylvania) have their own rules, so research is crucial. 3. For IRAs, most major custodians will handle 990-T filings when UBTI exceeds $1,000, including state versions. But you're right to be concerned about the aggregate threshold across multiple custodians - this is something you need to monitor yourself and communicate to your custodians. 4. Return of capital itself isn't UBTI, but the underlying business income that generated it might be. My advice: start small with one well-established MLP (like Enterprise Products Partners) to get familiar with the K-1 process before diversifying. The tax complexity is real, but once you understand the workflow, it becomes much more manageable.

Having dealt with MLP taxation for several years, I can confirm that the complexity is real but manageable with the right approach. Here are some additional considerations that might help: For Energy Transfer specifically, they typically provide excellent investor relations materials including state-by-state breakdowns that make filing much clearer. They also offer a composite filing service in some states where they handle the filing on behalf of unitholders for a small fee - this can eliminate much of the multi-state headache. Regarding your Virginia question, Virginia has relatively investor-friendly rules with a $300 de minimis threshold, so small allocations likely won't require filing. However, Virginia also allows you to elect composite filing through the MLP in many cases. One strategy I've used successfully is to limit MLP investments to those with significant operations in no-income-tax states (Texas, Florida, Wyoming) or states where I was already filing returns. This dramatically reduces the compliance burden while still allowing access to the sector. For the IRA UBTI issue, I'd strongly recommend setting up a tracking spreadsheet across all your retirement accounts. The $1,000 threshold applies to your total UBTI, not per account, and custodians don't communicate with each other. I learned this the hard way when I had to file amended 990-T forms after discovering I'd exceeded the threshold across multiple accounts. The tax complexity shouldn't necessarily prevent you from investing in MLPs, but it should factor into your position sizing and diversification strategy. Many investors find that 5-10% of their portfolio in MLPs provides good exposure without creating unmanageable tax complexity.