Thank you for mentioning Form 3911! Is there a waiting period before I should file this, or can I submit it now since it's been over 3 months since I mailed my return?

You can file Form 3911 now since it's been more than 8 weeks since you mailed your return. The IRS recomm

This is actually bad advice. Filing an extension now would be pointless since we're past the original filing deadline. Extensions have to be filed BEFORE the due date. At this point OP needs to focus on getting the original return processed or filing a duplicate.

Does Form 8275 work even when the e-file system is giving the specific rejection code about the Premium Tax Credit? I thought those automated rejections couldn't be overridden with explanation forms.

Yes, it can work depending on the specific rejection code. The Form 8275 creates a "soft override" for certain validation checks. It won't work for all rejection codes, but for Premium Tax Credit mismatches where there's a discrepancy between what the IRS thinks and your actual situation, it can be effective. The key is properly documenting your explanation with supporting details. In my case, we included my employer's EIN, coverage dates, and policy numbers to prove I had continuous employer coverage and never received PTC. If your tax software doesn't allow attaching Form 8275 to e-file, then mailing is still your best option.

100% this! My brother's return got "lost" last year and he had to deal with failure-to-file notices. Since he didn't have proof of mailing, it was a huge hassle. Certified mail is absolutely worth the extra $5.

Thanks for this info! Just to clarify, my total from all the trial work was about $540 for the year. Does that mean I definitely have to pay the self-employment tax? And is Schedule C-EZ still available? I thought I read somewhere that the IRS discontinued it a few years ago.

Since your total is over $400, you would need to pay self-employment tax on that $540. It's 15.3% which comes out to about $82.62 in additional tax. You're right about Schedule C-EZ - I apologize for the confusion. The IRS did discontinue it after 2019. You'll need to use the regular Schedule C, but with such a straightforward situation and minimal income, it shouldn't be too complicated. Just list each payment as income and any legitimate expenses you had related to earning that income.

Technically you're supposed to report all income regardless of the amount or whether you received a tax form. But realistically speaking, the IRS isn't likely to audit someone over $300. They typically focus on much larger discrepancies. That said, if you're ever audited for other reasons, they could discover this unreported income. Your call, but personally I report everything just to avoid potential headaches later.

Thanks for mentioning this! I hadn't considered the refund delay. Do you know if there's any way to apply for the ITINs now, before tax season starts, so everything's ready when I file?

Yes, you can absolutely apply for ITINs before tax season! You'll need to submit the W-7 forms along with your federal tax return, but you can do this outside of tax season. You'll include a note explaining that you're applying for ITINs for the purpose of filing tax returns in the future. The advantage is that once the ITINs are assigned, you'll be able to file your 2025 tax return normally without delays in processing or receiving your refund. Given that ITIN processing is typically slower during peak tax season, applying now could save you significant waiting time.

Is there a directory or something where you can find certified acceptance agents in your area? I'm in a small town and not sure if we even have any nearby.

Thanks for bringing this up! I hadn't even considered Form 8938. Do foreign properties always count as "specified foreign financial assets" or does it depend on how they're used?

Foreign real estate directly owned by you generally isn't considered a specified foreign financial asset for Form 8938 purposes. However, if your property is held through a foreign entity like a corporation or partnership, then the interest in that entity would need to be reported. That said, you absolutely need to report the income from the property (rental income, farming profits, or capital gains from selling) on your tax return regardless. And if you have foreign bank accounts where you're depositing the income from these properties, those accounts may need to be reported on both Form 8938 and the FBAR if they meet the thresholds.

This is an important point. I messed up my first year in the US because I didn't understand the dual-status alien filing requirements. Had to do an amended return and it was a nightmare. The year you move to or from the US has special tax considerations.