Something similar happened to me last year. Turns out my identity had been stolen and the IRS automatically assigned me an IP PIN without clearly notifying me. Check your mom's IRS online account if she has one set up. Sometimes they post important notices there without sending physical mail. If she doesn't have an online account yet, she should create one at irs.gov. It might reveal notices or account flags that weren't mentioned during the phone call. Also double check that the IRS has her current mailing address - they might have sent the IP PIN to an old address.

Try calling the dedicated IRS Identity Theft hotline at 800-908-4490. Regular IRS customer service sometimes doesn't have full access to identity protection flags on accounts. I had a similar issue where my return was rejected for an IP PIN I never received. Turns out my info was compromised in a data breach and the IRS automatically put extra security on my account without sending proper notification. The identity theft department was able to see that a PIN had been generated and either resend it or remove the requirement so I could file. Good luck!

My sister is a CPA and does remote consultations. She primarily works with small business owners and individuals with investment income. Very reasonable rates and super knowledgeable. DM me if you want her contact info!

Have you considered using a tax professional who isn't necessarily a CPA? Enrolled Agents (EAs) are also certified by the IRS to represent taxpayers, and they often specialize more in tax issues than CPAs who might focus more broadly on accounting. Sometimes they're more affordable too. I've been using an EA for years for my tax planning and she's been fantastic.

I worked in a university bursar's office for 8 years and can tell you this happens ALL THE TIME. The issue is that colleges often bill for spring semester in November/December of the previous year, but students don't actually pay until January. The IRS changed the rules in 2018 to require reporting based on when payment was RECEIVED, not when it was billed, but many schools' systems haven't fully updated. The key is looking at your actual payment date. If you paid in January 2023, that's a 2023 qualified education expense, period. Your tax software is correctly asking if you paid expenses in 2023 that were billed in another year - that's EXACTLY your situation. Also, don't forget that textbooks and required course materials are qualified education expenses too, even though they don't show up on the 1098-T at all. Keep those receipts!

Has anyone else noticed that their tax refund changes dramatically when entering the 1098-T information? When I first entered mine (also with $0 in box 1), my refund went DOWN by $2800! Then when I added my actual payment date and amount for spring semester, it went back UP by $3000. This is confusing as hell.

Just to add a data point here - I'm also Canadian and do occasional work in the US. For amounts under $500, I've had about half of organizations ask for Form 8233 and half accept just the W-8BEN. There's a lot of confusion on the US side about the right documentation for small payments to foreigners. If this is a one-time thing and you don't plan to work with them again, it might be worth just completing the form. It's annoying but not actually that difficult once you understand what they're looking for. The key parts are: 1. Article XVI of the US-Canada treaty 2. Statement that you're a Canadian resident 3. Explanation that you're only temporarily in the US 4. Mention that your US source income for the year is below the treaty threshold

Just FYI for Canadians filling out Form 8233 - make sure to check if your specific profession might have different treaty provisions! I'm a university professor and there's actually a specific article in the treaty just for teachers and researchers that gives different exemptions than the general Article XVI provision.

For what it's worth, I made this exact same mistake last year (forgot a 1099-MISC for about $2000). I just filled out Form 1040-X and Schedule C by hand, printed them, and mailed them in with a check for the additional tax I owed. Took about 30 minutes to complete the forms - just had to copy most info from my original return and then add the additional income. Yes, you'll need to pay the extra tax, but there's no penalty if you file the amendment before they catch the mistake. Don't stress too much! The IRS deals with this all the time.

I've been a tax preparer for 6 years and I see this ALL THE TIME. The fact that tax software companies charge extra for amendments is one of my biggest frustrations with the industry. Just a warning - if you don't amend, the IRS WILL catch this eventually through their document matching program. The company that issued you the 1099-MISC already reported it to the IRS. When they notice the discrepancy, they'll send you a CP2000 notice with additional tax due PLUS interest and possibly penalties. Bottom line: filing an amendment yourself now will be cheaper than waiting for the IRS to find it.