Don't forget about the Deason Rule if your clergy client has both ministerial income and housing allowance! This rule requires you to allocate expenses proportionally between taxable and tax-exempt income. For example, if 30% of the minister's income is tax-exempt housing allowance, then 30% of business expenses would not be deductible. It's a tricky calculation that many preparers miss, but the IRS definitely looks for it in clergy returns.

As someone who's worked with several clergy clients over the years, I'd strongly recommend getting a copy of IRS Publication 517 (Social Security and Other Information for Members of the Clergy and Religious Workers) if you haven't already. It's the definitive guide for these situations. One thing I haven't seen mentioned yet is that you should also verify the housing allowance was properly designated in advance by the church's governing body. The IRS requires that housing allowances be officially designated before the tax year begins, not retroactively. If Pastor Mike's church didn't properly designate the $18,000 housing allowance in writing before 2024, it might not qualify for the exclusion. Also, since this is your first clergy client, you might want to ask Pastor Mike if he has any other ministerial income from weddings, funerals, or guest speaking that wasn't reported on his W-2. This additional income would also be subject to self-employment tax and needs to be reported on Schedule C or Schedule C-EZ. The dual tax status of clergy really trips up a lot of preparers initially, but once you understand the basic principle (employee for income tax, self-employed for SE tax), it becomes much more manageable.

Don't forget to consider other deductions like mortgage interest, student loan interest, retirement contributions, and charitable giving when figuring out your withholding. These can significantly impact your final tax bill. For example, if you're contributing to 401(k)s or IRAs, that reduces your taxable income. Same with HSA contributions if you have a high-deductible health plan. Also, with three kids, you should be getting substantial child tax credits depending on their ages. The child tax credit is $2,000 per qualifying child (currently), so that's a significant reduction in your actual tax liability.

With your combined income of around $168,000 and three dependents, you're definitely right to be concerned about withholding strategy. The income disparity between you and your wife (roughly 3.2:1 ratio) means the standard "Married Filing Jointly" withholding tables will likely underwithhold for your situation. Here's what I'd recommend based on your specific numbers: **For Your W-4:** - Keep "Married Filing Jointly" status - Claim all three dependents in Step 3 ($6,000 total) - Check box 2(c) for "Multiple Jobs or Spouse Works" - Consider adding an additional amount on line 4(c) - I'd estimate around $200-300 per month to be safe **For Your Wife's W-4:** - "Married Filing Jointly" status - Don't claim any dependents (since you're claiming them) - Also check box 2(c) The reason both of you should check 2(c) is that with such a significant income difference, the withholding needs to account for your combined income pushing you into higher tax brackets. However, the most accurate approach would be to run your numbers through the IRS Tax Withholding Estimator after your wife gets her first few paystubs. This will give you the exact additional withholding amount needed. Don't forget that your bonus will have taxes withheld at the supplemental rate (22% federal), but depending on your total tax liability, this might not be enough coverage anymore with your higher combined income.

I've been farming for 15 years and have used Section 179 multiple times for equipment purchases. Your math looks solid, but I'd add a few practical considerations from my experience: First, make sure you have enough taxable income to absorb the full deduction this year. Section 179 can't create a loss - it can only reduce your taxable income to zero. Any unused portion carries forward, but you lose the immediate cash flow benefit. Second, consider timing. If you're having a particularly good income year, this could be perfect. But if your farm income is variable (like most of ours), you might want to think about spreading the deduction across multiple years using regular depreciation instead. Also, don't forget about state taxes. Some states don't follow federal Section 179 rules exactly, so you might need to make adjustments on your state return. One last thing - if you're planning any major changes to your operation in the next few years (retirement, selling land, changing crops), factor in the recapture rules mentioned by others. I've seen farmers get caught off guard by this when they transition their operations.

One important detail I haven't seen mentioned yet - make sure you're aware of the Section 179 income limitation. The deduction can't exceed your taxable income from all active trades or businesses for the year. So if your farm shows a $40K profit but you have $20K in losses from another business activity, your Section 179 deduction would be limited to $20K, not the full amount you calculated. Also, since you mentioned this is a family farm, be careful about the definition of "business use" if family members occasionally use the vehicle. The IRS can be pretty strict about personal vs. business use, especially for vehicles. I'd recommend setting up a formal policy about who can use the truck and for what purposes, and document it well. One more thing - with an $85K purchase, you're getting into the range where the IRS might take a closer look. Make sure you have solid documentation not just for the purchase itself, but also showing how this vehicle is necessary for your specific farming operations. Being able to demonstrate that you need this particular truck (versus a less expensive option) for legitimate business reasons will strengthen your position if questioned.

I just want to say thank you to everyone who contributed to this thread - this has been absolutely invaluable! I'm in a very similar boat with a client who hasn't filed for 9 years, and we were completely stuck trying to get 2013-2014 wage transcripts through the normal channels. The Master File approach through Account Management Services sounds like exactly what we need. I had no idea there were separate database systems for different time periods - that explains why we kept getting told the records were "unavailable" when they were probably just looking in the wrong system the whole time. I'm planning to call the Practitioner Priority Service first thing tomorrow morning using the "Master File archived wage data" language that everyone has confirmed works. Having all these specific details about reference number formats and which department to ask for gives me so much more confidence than just hoping the standard 4506-T will eventually work. Also really appreciate the backup strategies mentioned here - contacting former employers directly, checking state records, and looking into any government benefits from those years. It's smart to have multiple approaches since every client's situation is unique. This is exactly why I love this community - real practitioners sharing what actually works instead of just repeating the official guidance that doesn't seem to help with these complex older cases. I'll definitely report back on how the Master File approach works out!

I've been dealing with a very similar case - client with 14 years unfiled needing 2010-2012 transcripts. After months of frustration with standard Form 4506-T requests, I finally had success using a combination of the strategies mentioned here. First, I tried the Master File approach through Account Management Services that several people confirmed works. Called the Practitioner Priority Service line and used the exact phrase "Master File archived wage data for pre-2013 records" - got transferred immediately to the right department. The agent explained their legacy IDRS system and processed an expedited request with reference number AMS-2025-48337. While waiting for those transcripts, I also contacted my client's former employers directly. Surprisingly, two of the three companies were able to provide certified payroll summaries within 10 days, even though one had been acquired by another company since 2012. This gave us enough documentation to start preparing the returns while waiting for the official IRS transcripts. The real eye-opener was when both sets of records arrived - the IRS transcripts showed several 1099-MISC payments my client had completely forgotten about from small freelance projects. Without those archived transcripts, we would have significantly under-reported income and likely triggered audit issues later. For anyone still struggling with older transcript requests, the Master File route through Account Management Services is definitely the way to go. Don't waste time with standard transcript channels for pre-2013 years - they literally can't access those records. This thread has been a lifesaver for navigating these undocumented IRS procedures!

Hey Fatima! As a newcomer to this community, I just wanted to say don't feel embarrassed about asking this question at all - I literally had the exact same confusion when I first started dealing with tax paperwork! From reading through all these helpful responses, it's clear that for most US citizens and permanent residents like yourself, your TIN (Taxpayer Identification Number) is simply your Social Security Number (SSN). They're the same thing! The IRS just uses "TIN" as their fancy umbrella term for different types of tax identification numbers. You can find your SSN on your Social Security card, any old W-2 forms from jobs, previous tax returns, or bank statements. When your financial paperwork asks for your TIN, just enter your 9-digit SSN in the XXX-XX-XXXX format. I love how welcoming and patient everyone in this community has been with explaining this. It really shows that no question is too basic when it comes to navigating our confusing tax system! You definitely don't need to apply for anything new - you already have everything you need with your SSN.

Hey Fatima! As a newcomer to this community, I just want to echo what everyone else has said - this is such a common question and you shouldn't feel bad about asking at all! The simple answer is that for most US citizens and permanent residents, your TIN (Taxpayer Identification Number) is exactly the same as your Social Security Number (SSN). The government just likes to use different terminology that can make things seem more complicated than they are. You can find your SSN on your Social Security card, any W-2 forms you've received from employers, previous tax returns (it's right at the top), or bank statements (though some only show the last 4 digits for security reasons). So when you're filling out that financial paperwork and it asks for your TIN, just use your 9-digit SSN in the XXX-XX-XXXX format. You don't need to apply for anything new or get any additional numbers - you already have what you need! The only time someone would need a different type of TIN is if they're running a business (which would require an EIN) or if they're not eligible for an SSN but need to file US taxes (which would require an ITIN). For regular individual taxpayers like yourself, SSN = TIN. Hope this helps clear things up! Welcome to dealing with government paperwork - it gets easier once you learn all their acronyms!