I'm having a similar issue but with a PTIN renewal rather than a new application. Has anyone successfully renewed after being locked out? My access code from last year isn't working.

I went through this exact same PTIN lockout situation last month and it was incredibly stressful! Just want to reassure you that this won't affect your personal tax refund at all - the PTIN is only required if you're preparing taxes for other people as a paid preparer. For the lockout issue, I found that double-checking the exact format of how your name appears on all your documents is crucial. Sometimes it's as simple as including or excluding a middle initial, or how suffixes like "Jr." are formatted. The IRS system is very particular about exact matches. One thing that helped me was calling the PTIN hotline at 877-613-7846 during off-peak hours (early morning worked best). They can sometimes tell you what specific field is causing the mismatch without you having to go through the full paper application process. The wait times can be long, but it's worth trying before going the notarization route. Also, make sure you don't have any credit freezes in place - that was actually my issue and lifting it temporarily solved everything immediately. Hope this helps and try not to stress too much about the refund timing!

I wanted to share my experience as someone who went through a similar situation with my elderly father's medical expenses. One critical detail that helped me was understanding the "multiple support agreement" option that might apply to your situation. Since you mentioned your daughter earned $13,500, she clearly fails the gross income test for being claimed as a dependent. However, if multiple family members are contributing to her support (maybe siblings, grandparents, etc.), you might be able to use Form 2120 to designate one person to claim the medical expense deduction even if no single person provides more than 50% of her support. Also, I learned the hard way about the importance of paying providers directly rather than reimbursing your daughter. The IRS is very strict about this - if you give your daughter money and she pays the bill, you can't claim the deduction. But if you pay the provider directly (even if your daughter is present or signs forms), then you can potentially claim it. One more tip: keep detailed records not just of the payments, but also of your daughter's total support costs for the year. This includes housing, food, utilities, insurance, etc. You'll need to show that you provided more than half of her total support to meet that dependency test, even though the income test disqualifies her from being your dependent. The documentation requirements are extensive, but it's worth it if you can legitimately claim these deductions given the amounts you're dealing with.

I've been dealing with a very similar situation with my mother's medical expenses, and one thing that really helped clarify things for me was getting a consultation with a tax professional who specializes in these complex dependency situations. What I learned is that the IRS looks at each payment individually when determining who can claim the deduction. So those copays and prescriptions where you gave your daughter money to pay directly - unfortunately, those specific expenses would need to be claimed on her return if anyone is going to claim them, since she was the one who actually made the payment to the provider. However, the good news is that for the support test calculation, ALL the money you provide counts toward support - whether it's paid directly to providers or given to her for living expenses. So yes, car payments, phone bills, rent, groceries, utilities, and any other living expenses you've been covering all factor into that support calculation. Keep detailed records of everything because you'll need to show the total dollar amount of support you provided versus what she provided for herself. One strategy that worked for us going forward was to make sure we paid all medical providers directly, even if it meant calling the provider to pay over the phone or mailing checks when we couldn't be there in person. It's a bit more work, but it ensures we can claim those deductions if we meet all the other tests. The documentation requirements are indeed extensive, but given the amounts you're dealing with, it's definitely worth organizing everything properly. A spreadsheet tracking all payments by category (medical, housing, food, transportation, etc.) will be invaluable come tax time.

I completely agree with what Sasha said about addressing discrepancies sooner rather than later. As someone who's dealt with these situations professionally, I can tell you that the IRS is much more understanding when you proactively address issues rather than waiting for them to discover the problem during an audit. If your Form 4506-T transcript shows a mismatch between what you intended and what the IRS has on file, here's what I typically recommend: 1. **Small discrepancies**: If it's just that your fiscal year election didn't get properly recorded, you can often resolve this by filing Form 1128 with your next return and including a statement explaining the situation. 2. **Significant issues**: If the IRS thinks you should be filing as a calendar year entity when you've been using a fiscal year, you'll want professional help. This might require amending previous returns or filing corrective forms. 3. **Document everything**: Whatever you find, keep copies of all your original election forms, corporate documents, and any correspondence with the IRS. The good news is that most of these issues can be resolved without major penalties if you address them voluntarily. The IRS generally works with taxpayers who are making good faith efforts to comply correctly. For your immediate situation with the June 30, 2023 year-end, go ahead and file the 2022 Form 1120-S as discussed in this thread, but definitely get that transcript first to make sure you're on the same page as the IRS moving forward.

This has been an incredibly informative discussion! As someone who's been lurking in this community for a while but never posted, I felt compelled to jump in because I just went through this exact same situation last month. I had an S-Corp with a September 30, 2023 fiscal year end and was completely confused about which tax year to use. After reading through all the advice here about using the year when the fiscal year begins, I filed my 2022 Form 1120-S and everything went smoothly. The key insight that really clicked for me was understanding that the tax year is based on when your fiscal period starts, not ends. So my fiscal year that ran from October 1, 2022 to September 30, 2023 required the 2022 form because that's when it began. I also want to echo the advice about requesting Form 4506-T to verify how the IRS has you classified. I discovered that my fiscal year election was properly on file, which gave me confidence I was filing correctly. The transcript was really easy to request online and came back within a few days. For anyone still feeling overwhelmed by this, don't be! Once you understand the basic rule (use the year your fiscal period begins), it becomes much clearer. Just make sure your fiscal year election is properly documented with the IRS, and when in doubt, don't hesitate to verify with them directly.

One thing nobody's mentioned is that if you switch from 940/941 filing to Schedule H for future quarters/years, make sure you formally close out your 940/941 filing requirements with the IRS. Otherwise, they'll keep expecting those quarterly filings and may flag your account when they stop receiving them. You'll need to file a final 941 form for the last quarter you're using that system, and check the box indicating it's your final return. This tells the IRS you're no longer operating under that filing requirement. Then you can switch to Schedule H going forward (which is definitely simpler for most household employers).

Just want to share that I went through this EXACT situation in 2023. I was filing 940/941 for my nanny all year and then realized I should've been using Schedule H. I ended up calling my local IRS Taxpayer Assistance Center and scheduling an in-person appointment (way easier than phone). The IRS rep helped me fill out my Schedule H correctly, essentially zeroing out what I owed by entering my previous payments. They also helped me submit a form to close out my 940/941 filing requirement going forward. Worth noting: they told me the 940/941 approach is actually MORE accurate technically, but Schedule H is specifically designed to simplify things for household employers. So you actually did it the "more correct but more complicated" way!

Based on what you've described, it sounds like you should be able to claim your daughter as a qualifying child dependent! Since she's 20 and a full-time college student, she meets the extended age requirement (under 24 for students). Her dorm living counts as temporary absence for education - she's still considered to live with you. And if you're covering 75% of her expenses while she only earned $8,200, you're definitely providing more than half her support. Just make sure when you calculate total support, you include everything - tuition, room & board, books, food, medical expenses, transportation, etc. Her $8,200 job income needs to be less than half of that total amount. From what you've shared, it sounds like her total expenses are way more than $16,400, so you should be good! Don't forget to also look into the American Opportunity Tax Credit when you file - you can get up to $2,500 in education credits for her college expenses since you'll be claiming her as a dependent.

Yes, you should definitely be able to claim your daughter as a qualifying child dependent! At 20 years old and enrolled full-time, she meets the extended age test for students (under 24). The dorm living actually works in your favor - temporary absences for education are considered as still living with you for tax purposes. The key thing to focus on is the support test. Since you're covering about 75% of her expenses and she only earned $8,200, you're clearly providing more than half her support. Just make sure when you're calculating this, you include ALL expenses: tuition, room & board, books, food, medical, transportation, personal expenses, etc. Her income needs to be less than half of that total amount. One important tip: make sure your daughter knows to check the box "Someone can claim you as a dependent" if she files her own return for that $8,200 income. She can still file to get back any taxes withheld, but she can't claim her own exemption if you're claiming her. Also don't miss out on the American Opportunity Tax Credit - you could get up to $2,500 in education credits since you'll be claiming her as a dependent and paying her college expenses. That's a significant tax benefit on top of the dependent exemption!