Do you need to bring anything specific to the appointment? I'm thinking of doing this but not sure what to take with me.

You need to bring your photo ID, social security card or tax ID number, and all relevant tax documents for your situation. In your case, that would mean your original return, the completed 1040-X form you plan to submit, and all supporting documents including your W2 form. It's also helpful to bring any notices you've received from the IRS about the issue you're trying to fix. Make an appointment online or by phone before going - they don't take walk-ins anymore.

It's because the IRS systems are super outdated. They still process paper returns using technology from the 1960s. That's why there are so many weird rules about how to attach documents.

Thanks for mentioning this. I hadn't even thought about renouncing, but it makes sense for the long term. Would I still need to report the inheritance before renouncing? And about how much does the whole renunciation process cost?

Yes, you would need to become tax compliant before renouncing, which means reporting the inheritance and filing the required back taxes through the Streamlined program. The US won't let you renounce to escape tax obligations, so addressing your current situation is the first step. The renunciation process itself currently costs $2,350 USD in government fees, which is unfortunately quite high. You'll also need to pay for a US passport first (roughly $165). Some US embassies have long waiting lists for renunciation appointments, so it might take 6-12 months from when you decide to renounce until it's finalized. Despite these costs, many accidental Americans find it worthwhile to avoid a lifetime of US tax filing requirements.

This is such important advice! My cousin lost her disability payments for 6 months because she didn't properly report a much smaller inheritance. Different country, but same concept - many disability programs have strict asset reporting requirements.

16 How long did it take your brother to resolve everything? I'm worried this could drag on for months if it's actually identity theft.

23 It took about 3-4 months total to completely resolve everything. The credit freeze was immediate and stopped further damage. The IRS part took longest - about 2 months to process the identity theft affidavit, then another month or so to clean up the tax issues. The most important thing is documenting everything. He kept a detailed log of all communications, sent everything certified mail, and followed up regularly. Being proactive made a huge difference in how quickly things got resolved.

19 Yes! I had this happen with a client payment system. They initially refused to cancel the incorrect 1099, but after I escalated to a supervisor and sent them IRS Publication 1281 (which specifically discusses correcting information returns), they issued a corrected 1099-NEC with $0 in Box 1. The key is getting to someone who actually understands tax reporting requirements.

Yes, that's exactly what happens and it's called "phantom income." It's one of the downsides of partnership investments. You're taxed on your share of partnership earnings whether or not they distribute that cash to you. Think of it this way: the partnership is not a separate taxpayer - it's a pass-through entity. So when the partnership earns $100, and you own 10%, it's treated as if YOU earned $10 directly, regardless of whether they distribute that $10 to you or keep it in the business. The lockup only affects when you can withdraw your capital, not when income is recognized for tax purposes.

No, you don't get taxed twice. When you eventually receive distributions, they're generally not taxable again (assuming they don't exceed your basis in the partnership). The distribution is basically a return of capital that you've already paid tax on. Your basis in the partnership increases by your share of income (that you've already paid tax on) and decreases by distributions. This accounting mechanism prevents double taxation.

Thank you for this detailed information. I've been worried about the 5-year rule. Since I started school in Fall 2013 and left in March 2019, have I already exceeded the 5-year limit for the student exemption? Or does it work by calendar years rather than academic years?

The 5-year rule works by calendar years, not academic years. So if you were first present as a student in 2013, then 2013, 2014, 2015, 2016, and 2017 would be your five exempt years. Starting in 2018, you would need to count days toward the substantial presence test. However, there's an important exception - you can still claim the exemption beyond 5 years if you can establish that you do not intend to reside permanently in the US and you have substantially complied with the requirements of your visa. Since you left the US and canceled your OPT, you have a strong case that you didn't intend to remain permanently, which might allow you to claim the exemption for 2018 and the partial year 2019 as well.

I tried using TurboTax for my international student filing and it was a disaster. It's really not designed for nonresident aliens or Form 8843. I ended up having to do it manually. H&R Block has slightly better options for international students but still limited.