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?

That's a really good point about state taxes that I hadn't considered. I'm in Texas which doesn't have state income tax, but we did live in California for two years during our marriage. Should I be concerned about that?

Yes, absolutely contact California's tax authority (Franchise Tax Board) immediately! California is extremely aggressive about collecting back taxes, and they have a lookback period of up to 20 years for tax fraud. If your ex didn't pay proper taxes while you lived there, California could come after you separately from the IRS. California does have an innocent spouse program, but you need to be proactive about it. Don't wait for them to find you. The good news is that if you get innocent spouse relief from the IRS, California generally follows the federal determination, but you still need to file the proper paperwork with them.

Adding to this excellent advice - be prepared for a long process. My innocent spouse case took 14 months to resolve completely. The IRS isn't known for speed. Make sure you respond to every letter they send within the timeframe they specify, and always send things certified mail so you have proof of delivery.

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!