You can request copies of your wage and income transcripts from the IRS for free. Go to IRS.gov and search for "Get Transcript Online" or call their transcript request line at 800-908-9946. This will give you all the info reported to the IRS like your W-2s and 1099s for 2021. For bank statements and other documents, contact those institutions directly for replacements.

Unfortunately, you can't claim Hurricane Helene disaster losses on your 2021 return since the disaster occurred in 2024. Casualty losses must be claimed for the tax year in which they occurred. You'll need to claim Helene-related losses on your 2024 tax return (which you'll file in 2025) or potentially on an amended 2023 return if you choose to claim the loss in the immediately preceding year, which is sometimes allowed for federally declared disasters. But for your 2021 return that you're filing now, you can only claim the extension - not any hurricane-related losses.

Thanks for clarifying that! Makes sense that I can't claim 2024 losses on a 2021 return. I'll focus on just getting the 2021 return filed with the extension for now and deal with the hurricane losses on my 2024 taxes next year.

But if I started my foreign assignment on April 15, 2022 (earlier than the example's June 1), wouldn't the period from May 13, 2022 to May 12, 2023 work just fine? All those days would still be within my foreign presence period, right?

If you started your foreign assignment on April 15, 2022, then yes, a period from May 13, 2022 to May 12, 2023 would technically work for you. But the IRS example is specifically dealing with someone who began their foreign presence on June 1, 2022. The key is finding the optimal 12-month period that maximizes your qualifying days. If you started on April 15, you might actually have a different optimal 12-month period than the one in the example. You'd need to count forward 330 days from your start date (accounting for any US visits) and then establish your specific 12-month period.

As far as I know, the basic mechanics of the physical presence test aren't changing for 2025. The 330-day requirement and 12-month period calculation should remain the same. What might be getting more scrutiny is whether digital nomads truly have a "tax home" in a foreign country, which is a separate requirement for the FEIE.

Do you know how much it typically costs to file an amended return if you use a tax preparer? I'm in a similar boat but with a $120 discrepancy and wondering if it's worth paying someone to fix it.

Most tax preparers charge between $75-150 to file an amended return, even for something simple like this. This is why many people choose not to amend for very small amounts - the preparation fee often exceeds the tax difference. If you're comfortable doing it yourself, you can file a 1040-X for free. It's not extremely complicated for a simple W2 correction. You'd just need to fill out the form showing the original amounts, the corrected amounts, and the difference, then provide a brief explanation like "Received W2c from employer with wage adjustment.

Yes, your employer sends the corrected W2c to the Social Security Administration, which then shares the info with the IRS. So the IRS will eventually have both sets of numbers. This is actually why small discrepancies like this sometimes get flagged in their automated system - their records won't match what you filed.

Does the IRS ever question large jumps in deductions from one year to the next? I'm worried if I suddenly itemize after years of standard deduction it might trigger an audit.

A significant change in deduction strategy alone isn't typically what triggers IRS scrutiny. What matters is that you have proper documentation for everything you're claiming. The IRS understands that life events happen - medical issues, home repairs, major purchases - that can cause a one-year spike in deductions. Just make sure you keep receipts for any large purchases, medical bills, property tax statements, mortgage interest statements, and donation receipts. If you have the documentation to back up your claims, you shouldn't worry about itemizing when it benefits you.

This is great advice. My accountant recommended the same strategy for charitable donations - doubling up one year to itemize, then taking standard deduction the next.

Thank you for this clear explanation! Since my current CPA isn't being very responsive, do you think this is something I could potentially handle myself with tax software? Or is it too complex for DIY?

I wouldn't recommend DIY for this particular situation. The amendments will need to properly document the IDC and depletion adjustments, and most consumer tax software doesn't handle these specialized oil and gas calculations well. If your current CPA continues to be unresponsive, I'd suggest finding a new preparer who has specific experience with oil and gas partnerships. Look for someone who regularly works with clients who have working interests rather than just royalty interests. This distinction is critical, as they have very different tax treatments, and it's where many CPAs get confused. The investment in a knowledgeable preparer will likely pay for itself many times over given the tax amounts at stake.

Is the 3-year clock from the original due date or the actual filing date? My 2020 return was on extension and filed in October 2021.