I've been lurking on this thread for a while dealing with my own Error Code 101 nightmare, and I'm amazed at how many different root causes everyone has discovered! This has been like a masterclass in EIN application troubleshooting. After reading through all these solutions, I want to add one more potential cause that I discovered through trial and error: address formatting issues. I was getting Error 101 consistently even after trying the browser fixes, checking for old applications, and verifying my SSN records were clean. Turns out the problem was that I was entering my address exactly as it appears on my driver's license, which includes "Apt 4B" in the address line. But apparently the IRS system is very picky about how apartment/unit numbers are formatted. When I changed it from "123 Main St Apt 4B" to "123 Main St #4B" (using the pound symbol instead of "Apt"), the application finally went through. The IRS agent I eventually spoke with mentioned that their system has specific formatting requirements for addresses, especially for apartments, suites, and PO boxes. She said using abbreviations like "Apt," "Suite," or "Unit" sometimes causes validation errors, but symbols like "#" or "Ste" work better. Just another thing to add to the growing checklist of potential Error 101 causes! It's crazy how many tiny details can trip up this system. Thanks to everyone who contributed to this thread - you've created an incredible troubleshooting resource!

Wow, this thread has become an incredible resource for troubleshooting Error Code 101! As someone who just successfully got my EIN after dealing with this same error for almost two weeks, I wanted to add my experience to help others. In my case, it was actually a combination of issues. First, I had the address formatting problem that Mateusius mentioned - I was using "Unit 12" instead of "#12" which was causing validation errors. But even after fixing that, I was still getting Error 101. The second issue was that I had accidentally selected the wrong state in the "principal business location" field. I live right on the border between two states and put my mailing address state instead of where my business is actually physically located. The IRS system apparently cross-references multiple pieces of information for consistency, and this mismatch was triggering the error. What finally helped me figure this out was keeping a detailed log of each attempt (as Carmen suggested earlier) and changing only ONE thing at a time. When I fixed the address formatting but still got the error, I knew to look for other inconsistencies in my application. For anyone still struggling: I'd recommend creating a checklist based on all the solutions in this thread and working through them systematically. Also, print out your application before submitting so you can review every single field for potential formatting or consistency issues. Sometimes a fresh pair of eyes can spot mistakes you've been overlooking! This community has been incredibly helpful - thank you all for sharing your experiences and solutions!

Just to clarify something I'm seeing in other comments - the 1099-NEC filing threshold is still $600 for 2025 (for 2024 payments). The $800 threshold rumor was from a proposed change that didn't get implemented. Always verify tax changes on irs.gov rather than relying on online forums.

I went through this exact same situation last year! You absolutely can claim the $6,500 contractor expense on your Schedule C even without receiving a 1099 from them. As others mentioned, you report it on line 11 "Contract labor." The key thing is having good documentation - which it sounds like you do with your business account records. Keep copies of any emails, invoices, contracts, or work deliverables that show what the payments were for. Bank statements showing the transfers are also great backup documentation. One thing I learned the hard way is to always get a signed contract upfront that clearly states they're an independent contractor, not an employee. This helps protect you if there are ever questions about worker classification. For future projects, definitely get W-9 forms before starting any work - it makes the 1099 process so much easier! Don't stress too much about this. It's a common situation for small business owners, and as long as you have records showing legitimate business expenses, you're in good shape.

As someone who went through a similar situation as an F-1 student from the Philippines, I can confirm what others have mentioned about the complexity of international student tax situations with investment income. One thing I learned the hard way is that even if your bank didn't withhold taxes on your CD interest, you're still responsible for calculating and paying the correct amount when you file. The 1099-INT you received shows the gross interest earned, but as a non-resident alien, you'll typically owe either 30% (standard rate) or a reduced rate if your country's tax treaty provides for it. For Malaysia specifically, I believe the US-Malaysia tax treaty does provide for a reduced 15% withholding rate on interest income paid to Malaysian residents, but you'll need to verify this applies to your specific situation. The key is determining if you're still considered a Malaysian resident for tax treaty purposes (which sounds likely given your student status and intent to return). Don't forget to file Form 8833 if you claim any treaty benefits - the IRS requires this disclosure form whenever you take a position based on a tax treaty. Also, definitely get that W-8BEN submitted to your credit union for next year to avoid this confusion going forward. The 1040-NR can be intimidating, but Schedule NEC is where you'll report the interest income that's not effectively connected with a US trade or business. Good luck with your filing!

I went through this exact situation as an F-1 student from Canada! The key thing to understand is that even though your bank didn't withhold taxes, you're still required to report and pay tax on the interest income when you file your 1040-NR. For Malaysia, you're in luck - the US-Malaysia tax treaty (Article 11) does provide for a reduced withholding rate of 15% on interest income instead of the standard 30%, assuming you're still considered a Malaysian resident for treaty purposes (which sounds like your case since you're a student planning to return). Here's what you need to do: 1. File Form 1040-NR and report the interest on Schedule NEC 2. Calculate 15% tax on your total CD interest income 3. File Form 8833 to claim the treaty benefit - this is mandatory when claiming treaty positions 4. Submit Form W-8BEN to your credit union immediately for future years The process might seem overwhelming, but once you get the forms right, it's straightforward. I'd recommend double-checking the Malaysia treaty language or consulting with your university's international student office if they offer tax assistance. Don't stress too much - lots of international students go through this same situation with investment income!

11 Does anyone know if the recent tax law changes affected the underpayment penalty thresholds at all? I thought I read something about them being more forgiving for 2024 taxes.

I'm going through something similar right now - divorced last year and completely missed updating my W-4. The quarterly penalty calculation mentioned above is spot on and really important to understand. One thing I learned from my tax preparer is that you should also check if you had any major changes in income during the year, not just withholding. If your income dropped significantly after the divorce (like losing a spouse's income or changing jobs), that can actually work in your favor for the safe harbor calculations. Also, don't forget to update your filing status to single or head of household if you have kids - that alone might change your tax liability enough to affect whether you even owe a penalty. The IRS is generally pretty reasonable about life changes like divorce as long as you document everything properly on Form 2210.

I can totally relate to this confusion! I just went through the exact same thing with my 8-year-old son. When I saw "Override dependent amount: $2,000" pop up in my tax software, I spent way too much time staring at it wondering if I was missing something important. After reading through all these incredibly helpful responses, I now understand it's just the software showing me the Child Tax Credit amount it calculated automatically. Since my son is under 17 and qualifies as my dependent, that $2,000 is exactly what it should be for 2025. What really put my mind at ease was all the advice from the tax professionals here about trusting the software's calculation unless you have very specific circumstances. I was definitely overthinking it and worried I might need to research some complex tax rule I'd never heard of, but it turns out the software is designed to handle these calculations correctly for straightforward situations like ours. The warning about not trying to artificially increase the number was especially helpful - I'll admit that thought briefly crossed my mind too! But understanding that it has to match actual eligibility based on tax law makes total sense. Thanks to everyone who shared their experiences in this thread. It's amazing how much less stressful tax filing becomes when you realize you're not alone in finding certain terminology confusing, and that sometimes the right answer really is just to trust the automatic calculation!

I'm so glad I stumbled across this discussion! I'm in my first year filing taxes with a dependent (my 4-year-old daughter) and I was completely stumped when I saw "Override dependent amount: $2,000" in my tax software. Like so many others here, that word "override" made me think I was supposed to manually adjust something, but I had no idea what! After reading through all these amazing experiences and professional insights, I now understand that this field is just displaying the Child Tax Credit amount the software automatically calculated based on my daughter's information. Since she's under 17 and qualifies as my dependent, that $2,000 is exactly the correct standard amount for 2025. What really helped me was seeing how universal this confusion is - it makes me feel so much less alone in finding tax terminology intimidating! The consistent advice from all the tax professionals about trusting the software's automatic calculation (and definitely not trying to artificially increase the number) has given me the confidence to just leave it alone. This thread has been incredibly valuable for turning what felt like a major tax obstacle into a clear understanding of how dependent credits work. Sometimes the best action really is no action - just trust that the software is doing what it's designed to do for straightforward situations like ours. Thanks to everyone who shared their knowledge and experiences!