Thanks for the info about the 30-day deadline! I think I'm still within that window. How exactly do I get the tax account transcript you mentioned? Does it show specifically which documents they accepted vs. rejected?

You can get your tax account transcript by going to IRS.gov and searching for "Get Transcript Online." You'll need to create an account if you don't already have one. The verification process is pretty strict - you'll need a credit card, mortgage, or loan account number plus a mobile phone in your name. The transcript won't explicitly state which documents were accepted or rejected, but it will show the specific adjustments they made to your return. Look for codes like "420" (examination/audit), "300" (additional tax assessed), or "290" (additional tax assessed after examination). The amounts next to these codes show exactly what changed. The transcript is super helpful because it gives you the exact dollar amounts they adjusted, which helps you understand which credits or deductions were disallowed. That way, you know exactly what documentation to focus on for your reconsideration.

This is important advice! I learned this lesson the hard way too. Also make copies of EVERYTHING you send them, including your cover letter requesting reconsideration. They lose stuff all the time and you need proof of what you submitted and when.

What exactly counts as an SSTB? I'm working as a 1099 consultant in healthcare tech... not direct patient care, but developing software for medical practices. Would that be considered an SSTB?

Healthcare is generally considered an SSTB, but the rules have some nuance when it comes to tech that supports healthcare. If your work is developing software that directly relates to the provision of healthcare services, it might be considered an SSTB. However, if your software is more administrative or could be used across multiple industries but happens to be used in healthcare, you might not fall under SSTB rules. The distinction matters a lot for QBI since SSTBs have stricter phase-out thresholds. I'd recommend getting a professional opinion on your specific situation since the classification can significantly impact your tax liability. The IRS has issued some guidance on this, but there are still many gray areas, especially in tech-related fields that support traditional SSTB industries.

Did the amended return trigger any issues with the IRS? I'm in a similar boat and worried about red flags if I file an amendment.

That's fascinating! I had no idea the prohibition had such a political origin. Has there ever been any serious attempt to repeal the Johnson Amendment? I've heard some politicians talk about it, but nothing seems to happen.

There have been several attempts to repeal or modify the Johnson Amendment, most notably during the Trump administration. In 2017, President Trump signed an executive order that he claimed would reduce enforcement of the Johnson Amendment against religious organizations, but legal experts generally agreed it didn't actually change anything substantive in how the law is applied. There were also provisions in early drafts of the 2017 tax bill that would have repealed the Johnson Amendment for churches, but these were ultimately removed from the final version of the Tax Cuts and Jobs Act due to procedural rules in the Senate. The debate continues, with strong advocates on both sides - those who see it as a free speech issue and those who believe tax-exempt status shouldn't subsidize political speech.

Not all churches are mega-churches with huge incomes. Most religious organizations are small community churches, synagogues, mosques and temples that barely keep the lights on. Taxing them would literally shut many of them down and harm the community services they provide like food banks, homeless shelters, and counseling services.

This! My spouse and I actually calculated both ways - the tax savings from filing jointly versus the student loan payment increase from combining our incomes. We saved about $1,400 in taxes by filing jointly, but her income-based repayment would have gone up by $230/month, so filing separately made more sense for us.

I hadn't even thought about student loans! My husband is on an income-based repayment plan for his federal loans. I'll definitely need to calculate if the tax benefits of filing jointly would be offset by higher student loan payments. Thank you for bringing this up!

That's interesting! So there might be a way I could still file as Head of Household? Do you know if there are any risks to using this approach with an expired ITIN? Would I need to attach additional forms?

The Head of Household status would only be available if you meet certain requirements - generally having a qualifying dependent (like a child) living with you and providing more than half their support. If you choose to treat your nonresident alien spouse as a resident alien, you'd both need to file using Married Filing Jointly, not Head of Household. This requires submitting a statement with your return and both spouses signing it. The risk is that your husband would then be taxed on his worldwide income, not just US income. If you don't make this election, then Married Filing Separately is usually the correct status, and you can use his expired ITIN without issue. You might want to include a brief statement explaining the ITIN situation with your return.

That's not completely accurate. ITINs issued before 2013 have been expiring on a rolling schedule regardless of use. ITINs with middle digits 70-87 expired in 2019 and middle digits 88-92 expired in 2020. Middle digits 93-99 expired in 2021.

Thanks for the correction! You're right about the rolling expiration schedule for older ITINs. I forgot about that policy. If the OP's husband got his ITIN recently (within the last 10 years), then it would only expire after 3 years of non-use on a tax return. If it's an older one, it might have expired based on those middle digit schedules regardless of use. The IRS sent notices about those expirations, but if he's abroad, he might have missed them.