That's a really good point I hadn't considered! He is a full-time college student, so I think I'm still eligible to claim him. He works part-time at the campus bookstore, but I'm definitely providing well over half his support (tuition, housing, food, car insurance, phone, etc.). Do you know if there's any form or documentation I should get from his college to prove he's enrolled full-time? I want to make sure I have everything in order before this becomes an issue with the IRS.

You'll want to get a transcript or enrollment verification from his college showing his full-time status for the tax year. Most schools can provide this through their registrar's office or student portal. This is important documentation to have on hand. For the support test, keep records of all those expenses you mentioned. Create a spreadsheet showing what you pay versus what he earns from his job to clearly demonstrate you provide more than half his support. Also, make sure you understand the difference between the Qualifying Child and Qualifying Relative tests for dependents - at 19, he's only a Qualifying Child if he's a full-time student, otherwise you'd need to see if he meets the tests for a Qualifying Relative.

This is what I was thinking too. At 19, why isn't the son just providing his own SSN to his parent? Something seems off about this whole situation. Maybe there's more to the story?

Does this apply to social media influencers? My cat has an Instagram with 10k followers and I occasionally get free products to post about. Could the vet bills be a business expense if he's technically generating income?

That's actually a great question about social media pets. It could potentially qualify if you've properly set up a business entity and your pet's social media presence generates regular income that you report on your taxes. You'd need to treat it like a legitimate business with proper bookkeeping showing the connection between the pet's health and your business income. If you're only occasionally receiving free products but not actually reporting income from this activity, it would be much harder to justify as a business expense. The IRS looks for regular, ongoing business activity with the intent to make a profit, not just hobby activities.

Your accountant gave you incorrect information. FSAs and HSAs are specifically for qualified human medical expenses only. Using these accounts for pet expenses would violate IRS rules and could result in penalties. You might want to double-check this with another tax professional.

Do you know if you can claim this refund if you're not required to file a US tax return otherwise? I'm in a similar situation (small dividend after moving) but don't have any other US income to report.

Yes, you can still claim a refund even if you're not otherwise required to file a US return. You would file Form 1040-NR specifically to claim the refund of overwithholding. For small amounts, you'll need to decide if it's worth the effort. The form isn't particularly complicated, but you'll need to include a copy of your 1042-S showing the withholding and explain that you're eligible for the lower treaty rate. Some people find it's not worth the hassle if the refund amount is very small.

This is a good point. Would the broker still provide an accurate cost basis on the 1099-B for those reinvested shares even if the account holder is now a non-resident alien?

This is actually good advice. I had selected paper check on my return but they sent direct deposit anyway using my bank info from the previous year. Worth checking both!

I just tried but couldn't create an account because they want me to verify identity with a credit card or loan number and I don't have either of those right now. Seems like there's no easy way to get info from the IRS unless you're already financially established. So frustrating!

Thank you for this detailed response. We've checked the letter more carefully and it does have a CP504 notice number on it, so I think it's legitimate. What's the difference between Currently Not Collectible status and an Offer in Compromise? Would either of these permanently resolve the debt or just delay collection?

Currently Not Collectible (CNC) status temporarily pauses collection actions when paying the tax debt would create an economic hardship. The debt doesn't go away, but the IRS stops trying to collect while you're in financial hardship. The IRS reviews your status periodically (usually annually) to see if your financial situation has improved. An Offer in Compromise (OIC) is a settlement agreement where the IRS accepts less than the full amount owed to resolve the debt permanently. You have to demonstrate that you cannot pay the full amount due to financial hardship, and they consider your income, expenses, asset equity, and ability to pay. If accepted, you fulfill the terms of the offer (usually a reduced lump sum or payment plan), and the debt is considered paid in full.

Innocent Spouse Relief only applies if the debt is from a joint tax return where one spouse didn't know about income that wasn't reported or incorrect deductions. From OP's post, it sounds like this is solely the wife's tax debt, not joint debt, so probably wouldn't apply here.

Thanks for clarifying! You're right - I missed that detail that it's solely in her name. In that case, exploring the hardship provisions others mentioned is probably the better route.