Another thing to consider - your CPA might have been using EFTPS (Electronic Federal Tax Payment System) to make your estimated payments. If you can get access to that account, it would show your payment history. But that might be tricky if the CPA set it up.

This is such a frustrating situation, and unfortunately more common than it should be. I went through something similar a few years back when my CPA suddenly became unreachable during tax season. One thing I'd add to the great advice already given - if you're going to call the IRS directly, try calling early in the morning (like 7-8 AM) on weekdays. The wait times are usually much shorter then. Also, have your prior year tax return handy when you call since they'll ask for specific information from it to verify your identity. For your state payments, definitely check if your state has a mobile app for tax services. I was surprised to find that my state (California) actually has a pretty decent app that shows payment history and is easier to navigate than their website. One last tip - document everything you find out about your payments in a spreadsheet or something organized. You'll likely need this information not just for filing your 2025 return, but potentially for future reference if there are any discrepancies or if you need to prove payment dates for penalty calculations. Sorry you're dealing with this - definitely time to find a new CPA who actually responds to their clients!

From my experience, track EVERYTHING expense-wise. When I started contracting for a Japanese company last year, I didn't realize how many legitimate business deductions I could take. Internet, portion of rent/mortgage for home office (if you have dedicated workspace), computer equipment, software subscriptions, professional development courses, even part of your cell phone bill if you use it for work. It all adds up!

One thing I haven't seen mentioned yet is keeping detailed records of all your communications and contracts with the Dutch company. Since this is cross-border income, you'll want to maintain clear documentation showing: 1. Your contractor agreement/statement of work 2. Invoices you send them (even if they don't require formal invoicing) 3. Payment records showing the USD amounts and dates 4. Any correspondence about the work arrangement This documentation will be crucial if the IRS ever has questions about the nature of your income or work relationship. It helps establish that you're truly an independent contractor rather than an employee (which could have different tax implications). Also, since you mentioned money is tight, consider setting up a separate business checking account for this income. It makes tracking much easier come tax time and looks more professional. Many credit unions offer free business checking accounts for small businesses. The 30-35% rule mentioned earlier is solid advice, but in your first year you might want to err on the side of setting aside closer to 35-40% until you get a feel for your actual tax liability after deductions.

Quick question - does anyone know if the address is different if you're filing 843 for something OTHER than Social Security overpayment? I need to submit one for a penalty abatement request.

I went through this exact same situation last year with overpaid Social Security taxes from two jobs. The Kansas City address that Muhammad mentioned is correct for New Jersey. One thing I wish someone had told me - make sure to calculate your overpayment carefully before submitting. The Social Security wage base for 2024 was $160,200, so if your combined wages from both employers exceeded that amount, you likely overpaid. The excess Social Security tax rate is 6.2%, so multiply the amount over the wage base by 0.062 to get your refund amount. Also, don't forget to attach a statement explaining why you believe you overpaid - the IRS processes these much faster when they have a clear explanation. I got my refund in about 10 weeks, which was faster than I expected. Good luck!

I'm dealing with a similar situation right now - PhD student who made excess Roth IRA contributions because I didn't realize my research fellowship didn't count as earned income. What really helped me was getting organized with all my tax documents first. Make sure your roommate gathers her 1098-T from the university, any 1099-MISC forms for the stipend, and her W-2 from the TA position that was mentioned. Having all these documents in one place makes it much easier to calculate exactly how much she can legitimately contribute based on her actual earned income. I'd also suggest she call her IRA provider (Fidelity, Vanguard, etc.) directly to ask about their process for "return of excess contributions." Each company has slightly different procedures and timelines, so getting the specifics from them upfront can save a lot of back-and-forth later. Most of them are pretty used to handling this situation with grad students!

As someone who just went through this exact situation last month, I can confirm that your roommate's stress is totally understandable but she's definitely not stuck! The key thing is acting quickly since she's still well within the deadline to fix this without penalties. I'd recommend she start by calling her IRA provider first thing tomorrow - they deal with this situation constantly with grad students and have streamlined processes. When I called Vanguard about my excess contribution, they walked me through everything and even calculated the earnings portion for me. One thing that really helped me was keeping detailed records of the phone call - I wrote down the representative's name, reference number, and exactly what they told me to do. This saved me from having to re-explain my situation when I called back with follow-up questions. Also, don't let her beat herself up about this mistake. The distinction between stipend income and earned income for IRA purposes isn't intuitive at all, and even tax professionals sometimes get confused about it. The important thing is she caught it in time to fix it properly!

Just wanted to add something that might help others - when you're dealing with excess FICA from multiple employers under the same parent company, make sure to check if any of the companies issued corrected W-2s after year-end. I had a similar situation where one of the three entities my spouse worked for automatically issued a W-2c (corrected W-2) in March that reduced the Social Security wages to account for the excess. This actually reduced our excess FICA amount by about $800, so we had to recalculate our Form 843 before submitting. Also, if you're using tax software like FreeTaxUSA, TurboTax, etc., most of them will automatically calculate excess FICA and include it as a credit on your regular tax return if the software detects it. But this only works if you had two employers max - if you had three or more employers like in your case, you'll likely need to file the separate Form 843. The IRS processing center addresses are definitely state-specific, so don't just use a generic IRS address. For most states, you'll be mailing to either Ogden, UT; Kansas City, MO; or Austin, TX depending on your location.

I had to deal with this exact situation last year when my company restructured and split payroll between different subsidiaries mid-year. The excess FICA refund process through Form 843 was actually pretty straightforward once I figured out the correct procedures. A few important points that haven't been mentioned yet: 1. **Timing matters** - You generally have 3 years from the date you filed your original return (or 2 years from when you paid the tax, whichever is later) to claim a refund for excess FICA. Don't wait too long! 2. **Interest on refunds** - The IRS actually pays interest on Form 843 refunds if they take longer than 45 days to process. It's not much, but it's something. 3. **Amended returns vs Form 843** - Some tax professionals will tell you to file an amended return (Form 1040X) instead of Form 843 for excess FICA, but Form 843 is specifically designed for this situation and tends to process faster. 4. **Record keeping** - Keep detailed records of when you mailed Form 843, including copies of everything. If there are any issues or delays, having this documentation will be crucial when you need to follow up. The processing time really varies - I've seen people get refunds in 6 weeks and others wait 4+ months. The key is making sure your form is filled out completely and accurately the first time to avoid any back-and-forth with the IRS.