Have you checked if your car insurance has increased because you're using your vehicle for work? Many policies charge more if you use your car for business purposes, and some won't cover accidents that happen while you're working unless you have a special rider. Just something else to consider when calculating your actual costs.

Great point about insurance coverage! I actually had to deal with this exact issue last year. Most personal auto policies have exclusions for "business use" but there's often a distinction between commuting to work and actually conducting business with your vehicle. For home health nurses, you're essentially using your car as a mobile office to travel between clients. I ended up having to add a business use endorsement to my policy, which cost about $200 extra annually, but it was worth it for the peace of mind. Another thing to consider - if you do get into an accident while traveling between patients, your employer's liability insurance might not cover you since you're using your personal vehicle. Some agencies carry "non-owned auto" coverage that extends to employees using personal vehicles for work, but many don't. Definitely worth calling your insurance agent to clarify your coverage before continuing with patient visits. The last thing you want is to be stuck with a huge bill because of a coverage gap!

Great point about electronic payments! I actually started using IRS Direct Pay after having a similar experience with a paper check that took forever to process. The electronic system gives you instant confirmation and eliminates the worry about whether your payment was received and properly credited. For anyone still preferring paper checks though, crossing out the old address and initialing it is definitely fine. Just make sure to keep a copy of the check for your records, and consider sending it certified mail so you have proof of delivery. The IRS processes thousands of checks daily with minor corrections like address changes. The most important thing is including your SSN, tax year, and form number in the memo line so they can properly credit your account!

I work at a credit union and can confirm what others have said - crossing out your old address and initialing it is totally fine! We process checks like this daily without any issues. One thing I'd suggest is using a blue or black pen for the correction rather than pencil, and make sure your initials are clear and match the signature style on the check. The IRS and banking systems are very accustomed to address corrections on checks. Also, since you mentioned you moved last year, this is a good reminder to update your address with the IRS using Form 8822 if you haven't already. While the address on your check won't update their records, having your correct address on file with them is important for future correspondence. Your check should process without any problems as long as you include your SSN, tax year, and form number in the memo line like you mentioned!

One more option nobody mentioned - you can call the IRS directly at 1-800-829-1040 and ask them to search their records for any 1099s filed with your SSN. I did this last year when I was missing a 1099-K from PayPal.

I went through this exact situation two years ago! Here's what worked for me: First, definitely report ALL your income regardless of whether you have the 1099s or EINs - the IRS cares way more about you reporting the income than having perfect paperwork. For missing EINs, try these steps in order: 1) Check any old contracts, invoices, or payment records - EINs are sometimes buried in there, 2) Look up the companies on your state's Secretary of State website - many states list business EINs in their corporate databases, 3) Try the IRS Business & Specialty Tax Line at 1-800-829-4933 - they can sometimes help you locate EINs for legitimate business purposes. If you absolutely cannot find the EINs after exhausting these options, you can file with "Applied For" or "EIN Unavailable" in that field. Just keep documentation of all your attempts to obtain the information. The IRS understands that sometimes taxpayers can't get unresponsive contractors to provide their information, and they won't penalize you for that as long as you're reporting your income accurately. The most important thing is getting your return filed on time with all income reported - you can always amend later if you get the missing 1099s!

Something nobody's mentioned yet - don't forget about education credits! Whoever claims your daughter as a dependent is the only one who can claim education credits like the American Opportunity Credit (worth up to $2,500) or the Lifetime Learning Credit. These can be really valuable, so factor that into your decision if you and your ex are able to work together on this.

One important detail that could help clarify your situation - you mentioned your daughter "splits her time between our homes based on her preference" during breaks. You should keep detailed records of exactly which nights she stays where during school breaks this year, as the IRS counts actual nights spent, not just general time. Also, since you're providing 100% financial support from May forward, make sure you're documenting everything - tuition payments, housing costs, meal plans, books, personal expenses, etc. The IRS support test requires you to provide more than half of the child's total support for the entire year, not just part of it. Given that your ex provided support for the first 4 months and you're covering May-December, you'll need to calculate the actual dollar amounts to see who provided more than half the total yearly support. This calculation, combined with the residency determination, will determine who can rightfully claim her as a dependent.

Thanks everyone for all the helpful information! As someone who just went through incorporating my freelance business in Canada, this thread has been incredibly valuable. I want to add one more tip that saved me some headaches: make sure your Canadian business registration information (business number, registered address, etc.) exactly matches what you put on the W-8BEN-E form. Apple's tax validation system is pretty strict about consistency between documents. Also, if you're like me and procrastinated on getting your CRA business number, you can actually get it online instantly through the CRA website once your corporation is registered. You don't have to wait for mail anymore - they give you the number immediately after completing the online application. The combination of properly completing the W-8BEN-E for the 0% withholding rate AND making sure you're enrolled in the Small Business Program for the 15% commission rate can make a huge difference in your bottom line. Don't forget about either one!

This is an incredibly thorough discussion! As someone who works with international tax compliance, I want to add a few additional points that might help other Canadian developers: 1. **Documentation retention**: Keep copies of your submitted W-8BEN-E and any correspondence with Apple. The IRS can request these during audits, and having proper documentation of your treaty claim is crucial. 2. **Quarterly estimated taxes**: Don't forget that as a Canadian corporation earning US-source income, you may need to make quarterly estimated tax payments to the CRA. The reduced withholding from the treaty means less tax is being withheld upfront, so plan accordingly. 3. **Transfer pricing considerations**: If you have any related entities or if your business structure becomes more complex, be aware of transfer pricing rules. This isn't usually an issue for simple owner-operated corporations, but it's worth understanding if you plan to expand. 4. **State tax implications**: While the federal W-8BEN-E handles federal withholding, some US states have their own sourcing rules for digital products. Most don't tax foreign corporations on royalty income, but it's worth researching if you have significant revenue. The resources mentioned in this thread (taxr.ai for form guidance and Claimyr for IRS contact) seem to have helped several people navigate this successfully. Good luck with your incorporation!