I've been helping my elderly father with IRS issues for the past year and want to share a few additional strategies that have worked for me. First, try calling the "Tax Professional" line at 866-860-4259 around 2:30pm EST on Tuesdays - even though it's meant for enrolled agents and CPAs, if you explain you're assisting an elderly family member, they'll sometimes connect you to regular customer service with much shorter wait times. Another trick I discovered: when you do get through to an agent, immediately ask them to notate your mom's account that she's elderly and requires assistance. This creates a flag in their system that can help with future calls. The agent can add what's called an "indicator code" that prioritizes elderly taxpayers. Most importantly - and I can't stress this enough - get a copy of your mom's Account Transcript, not just the Return Transcript. The Account Transcript shows all the behind-the-scenes activity on her account and will often reveal exactly why a refund is delayed (offset for old debts, identity verification holds, etc.). You can get it online at irs.gov or by calling 800-908-9946. One last tip: if you're still getting nowhere after multiple calls, file Form 911 (Request for Taxpayer Advocate Service). This escalates the issue to a case worker who has more authority to resolve complex problems. The worst they can do is say no, but often they'll take the case if you've documented multiple unsuccessful attempts to resolve the issue through normal channels. Hang in there - I know how frustrating this process is, but persistence really does pay off! 🤞

I've been dealing with similar IRS issues while helping my elderly mother, and I want to add a strategy that's been incredibly effective for me. Try calling the IRS "Identity Protection Specialized Unit" at 800-908-4490 around 1:45pm EST on Wednesdays. Even if your mom's issue isn't identity theft related, these agents often have access to broader account information and can sometimes resolve refund delays that regular customer service can't touch. Here's what made the biggest difference for me: when you finally get an agent, ask them to do a "manual refund trace" on your mom's account. This is different from the standard "where's my refund" lookup and can reveal if the refund was intercepted for debt offset, sent to an incorrect bank account, or stuck in a manual review queue. Many agents won't volunteer to do this unless you specifically request it. Also, something that saved me multiple callbacks - ask the agent to email you a summary of your conversation and any case reference numbers to your mom's email address on file. Not all agents will do this, but when they do, it creates a paper trail that makes follow-up calls much smoother. One final tip: if your mom receives Social Security, there are special protections under Treasury rules that prevent certain types of refund offsets. Make sure to mention this to any agent you speak with, as they may need to escalate to a specialized unit that handles these cases. The system is absolutely broken, but these approaches have helped me cut through the red tape faster than the standard customer service routes. Stay persistent! 💪

19 Most tax software now has a feature where you can enter income without a 1099 form. I use TurboTax and there's literally an option that says "I didn't get a 1099-NEC." You just enter the payer's information and amount manually.

I'm dealing with something similar right now - one of my clients hasn't sent my 1099 yet and tax season is approaching fast. From what I understand, the IRS cares more about accurate income reporting than having the actual forms. I've been keeping detailed records of all my payments throughout the year, including invoices, payment confirmations, and bank deposits. If you know exactly what you were paid, you can definitely file without the 1099. Just make sure you report the full amount and keep good documentation in case there are any questions later. The company is supposed to send 1099s by January 31st, so they're already late. Don't let their poor organization delay your filing - especially if you're expecting a refund!

This has been an incredibly informative thread! I've been struggling with K-1 forms for my real estate partnership and the explanations here finally made things click for me. One thing that might help other newcomers understand the inside vs outside basis concept: think of outside basis as your personal "investment account balance" in the partnership, while inside basis is your share of what the partnership actually paid for its assets. They start the same when you contribute cash directly, but can diverge over time due to things like depreciation, debt changes, or if you bought your interest from someone else rather than contributing directly. The guaranteed payments explanation above was particularly helpful since I also receive management fees from my partnership. It's reassuring to know that those payments don't complicate my basis calculations - they're just regular taxable income separate from my partnership interest. For anyone still confused, I'd recommend keeping a simple spreadsheet tracking your outside basis year by year: starting basis + allocated income - distributions - allocated losses = ending basis. This has helped me stay on top of things and catch any discrepancies early.

Great question about tracking partnership debt in your basis calculations! Yes, your share of partnership liabilities does affect your outside basis, and it can get tricky to track properly. Here's how I handle it in my spreadsheet: I add a separate column for "Share of Partnership Debt" and update it each year based on the K-1. Your share of partnership debt increases your outside basis (since you're effectively treated as having contributed that amount), while decreases in debt reduce your basis. The timing matters too - if the partnership takes on new debt during the year, your basis increases immediately by your share of that debt, even if no cash actually flows to you. Conversely, when the partnership pays down debt, your basis decreases by your share of the debt reduction. For real estate partnerships especially, this can be significant since properties are often leveraged. If your partnership refinances or pays off mortgages, those debt changes can substantially impact your outside basis even in years when there are no actual distributions. One tip: most K-1 forms show your share of partnership liabilities in the supplemental information section, which makes it easier to track year-over-year changes. I reconcile this with my basis calculation annually to make sure everything ties out properly. The depreciation point you made is spot-on - it really does create larger divergences between inside and outside basis over time in real estate partnerships compared to other types of businesses.

One thing to watch out for - make sure you're filling out Form 8332 correctly if you're the noncustodial parent claiming the child! A friend of mine got audited because they missed this step. With 50/50 custody you technically both qualify as custodial parents, but for tax purposes, whoever has the child for the most nights during the year is considered the custodial parent. If it's exactly equal, then the parent with the higher AGI is considered the custodial parent by IRS tiebreaker rules.

Just wanted to add another perspective as someone who's been through this exact situation. My ex and I started with the alternating years approach, but switched to each claiming one child consistently after the first year. Here's why: alternating years means one of you gets a much smaller refund (or even owes money) every other year, which can mess with your budgeting. When you each claim one child every year, your tax situation stays more predictable. Also, don't forget about things like FSA contributions for medical expenses or dependent care. If you're both contributing to FSAs for the kids, you'll want to coordinate that with whoever's claiming which child. One more tip - start tracking which nights each child stays with each parent NOW, even if you think it's exactly 50/50. Life happens, kids get sick and stay extra nights with one parent, school schedules change, etc. Having actual records will save you headaches if the IRS ever questions your filing.

Anyone know if the support test includes the value of the living space? Like if mother in law has her own bedroom in our house, do we count what that room would rent for as part of our support contribution?

Based on what you've described, you have a good chance of being able to claim your mother-in-law as a dependent! The key factors working in your favor are that you're providing more than half her support (housing, food, utilities, cell phone) and she's living with you for more than half the year. The main thing to watch out for is the gross income test. Her Social Security payments ($1,450/month) may not all count toward the income limit if she's not required to file a tax return, but you'll need to include the full amount of her 401K distributions ($600/month = $7,200 annually). Since the gross income limit is $4,400 for 2024, those 401K distributions alone would exceed the threshold. I'd recommend consulting with a tax professional or using IRS Publication 501 to determine exactly how much of her Social Security income needs to be counted. The rules around Social Security taxation can be complex and depend on her total combined income from all sources. Also keep detailed records of all the support you provide - housing costs, food, utilities, medical expenses, etc. You'll want to be able to demonstrate that your contributions exceed 50% of her total support if the IRS ever asks for documentation.