This sounds like a great option! Do they have income limits for who qualifies? And do they help with state returns as well as federal?

They prioritize seniors but don't have strict income limits. Generally, they serve people with "low to moderate" income, which in practice can be up to $75,000 for individuals or $100,000 for families, but this varies by location based on the cost of living in your area. They absolutely help with state returns as well as federal. The service is completely free regardless of how complex your return is. Just be aware that during peak season (late March through April 15) the wait times can get long, so going earlier in the season is better if possible.

When I was searching for a reviewer, I asked specifically, "What's your process for reviewing a self-prepared return?" The good ones will explain a systematic approach and mention specific areas they focus on. Also ask, "How often do you find missed opportunities on DIY returns?" - the honest ones will have specific examples ready.

That's really helpful advice, thanks! I like the idea of asking about their process upfront - that would definitely help identify who's just going to skim it versus who takes the review seriously. I'll definitely try those questions if I decide to get a review again this year. I still feel a bit burned by the experience, but maybe I just chose the wrong professional. I've seen a few recommendations in this thread that seem promising too.

That's an interesting approach I hadn't considered. Would this FDE structure eliminate the need for the funds to flow through my wife's account? Also, would my father-in-law's involvement be easier to structure with this approach?

Yes, with an FDE structure, the funds could flow directly from your US partnership to the Peruvian entity's account without going through your wife's personal account. This creates a cleaner audit trail and likely reduces your FBAR complexity. For your father-in-law's involvement, you have options. He could be a local director or manager of the Peruvian entity (compensated through fees) while not being a US tax partner. Alternatively, he could be a true partner in the US partnership with the foreign withholding requirements that entails. The FDE structure gives you flexibility either way. The biggest advantage is that for US tax purposes, it's as if your partnership owns the property directly, while for Peruvian legal and banking purposes, you have a local entity that can operate more easily.

I thought FIRPTA only applied to foreign persons selling US real property interests, not US persons selling foreign property? OP is a US citizen selling Peruvian property, so I don't think FIRPTA withholding would apply here.

Do you have to create an account with the IRS to use their free fillable forms for the extension? And is it actually free or do they try to upsell you?

You do need to create an account on the Free File Fillable Forms site, but it's pretty straightforward. It's completely free with no upsells - it's the official IRS program. It's basically just the raw forms without any guidance, so the extension form (4868) is simple enough, but some people find the complete tax forms overwhelming without software guidance. For just the extension though, it's a great free option.

Yeah, filing an extension will definitely delay your refund since the IRS won't process your actual return until you submit it. The extension just gives you more time to file the paperwork, but your refund won't be processed until after you submit your complete return.

Thanks! I didn't even think about CRS reports. How recent is the energy tax policy report you mentioned? And do you know if it covers the changes from the Inflation Reduction Act since those modified a bunch of the energy credits?

The most recent comprehensive CRS report was updated just a few months ago, so it definitely includes all the Inflation Reduction Act changes. It has a really helpful table comparing the pre-IRA and post-IRA versions of each credit with expiration dates. The report actually excels at showing the evolution of energy tax credits over time, which could be super valuable for your debate prep - especially when discussing the policy rationale behind various incentives. It also distinguishes between permanent features of the tax code versus temporary provisions, which is important when you're evaluating long-term energy policy impacts.

This is key advice. In my last policy debate, the other team destroyed us because they had industry critiques we weren't prepared for. The Heritage Foundation and Cato Institute also have analyses criticizing energy tax credits as inefficient. Do you know which recent JCT report has the most comprehensive scoring?

What exactly happens if you can't get someone to fill out a W-9? Like if they refuse or you just can't reach them anymore? Are you still supposed to issue the 1099 somehow?

If someone refuses to complete a W-9 or you can't reach them after payment, you're technically supposed to begin backup withholding at a rate of 24% on any future payments to that person. This means holding back that percentage and remitting it to the IRS. For the 1099-NEC, you should still issue it with whatever information you do have. If you're missing their tax ID number, the IRS may send you a B-notice requesting the missing information. The best protection is documenting your attempts to get their information (emails, certified letters, etc.). The IRS understands these situations happen, but they want to see you made a good faith effort to comply.

So what's the actual difference then? Like how much control can you have before they're considered an employee? I sometimes need people to be at certain places at certain times because, you know, that's when the client expects us.