Just a quick tip - if you've missed the 1065 deadline like I did, filing as soon as possible is critical to minimize penalties. They calculate that $210 per partner per month even if you're only one day late in the month. And for Schedule B Question 4 specifically, don't overthink it - if you're late, you check "No" and move on. But be prepared for the extra reporting requirements that others have mentioned.

Great to see you got it sorted out, Fatima! Your experience is a perfect example of why partnership tax returns can be so tricky for first-timers. That cascade effect you mentioned - where checking "No" on Question 4 triggers additional reporting requirements throughout the return - catches a lot of people off guard. For anyone else reading this thread who might be in a similar situation, here's a key takeaway: when you're dealing with Form 1065, missing any one of the conditions in Schedule B Question 4 (including the timely filing requirement) means you lose access to simplified reporting. This isn't just about one checkbox - it affects multiple schedules and can significantly increase the complexity of your return. The silver lining is that once you've been through this process once, next year's filing will feel much more manageable. You'll know what to expect and can plan accordingly. Setting those calendar reminders is definitely smart - I'd suggest setting them for at least a month before the deadline to give yourself plenty of time to gather documents and work through any issues.

Has anyone considered prepaid expenses rules? I think there's an exception if you're prepaying for something more than a year in advance. Just wanted to throw that out there in case someone's booking really far ahead.

This is such a helpful thread! I'm in a similar situation as the original poster - I'm a consultant who travels frequently for client meetings and always struggle with the timing of deductions. Based on all the advice here, it sounds like the key is to focus on when you actually paid, not when you used the service. One thing I'd add is to keep really good records of your payment dates, especially if you're using different payment methods (credit cards, bank transfers, etc.). I learned this the hard way when I got audited a few years ago and had to reconstruct my travel expense timeline. The IRS was very focused on the actual payment dates, not the travel dates. For anyone else dealing with this, I'd recommend setting up a simple spreadsheet or using one of the tools mentioned here to track payment dates alongside your travel dates. It makes tax time so much less stressful when you have everything organized properly!

One thing nobody has mentioned - if your corporation owned any assets when it was dissolved (even minimal ones), you might have a taxable event when the corporation was liquidated. In most cases, liquidation of a foreign corporation is treated as a sale or exchange that could trigger recognition of gain. But if it was truly dormant with zero assets, this wouldn't apply. Just thought it was worth mentioning as another consideration when closing foreign entities.

Based on my experience handling similar cases, your original accountant was definitely wrong. You absolutely need to file Form 5471 for the final year when closing a foreign corporation, even if it was dormant. This is a critical compliance requirement that many tax preparers miss. However, I'd recommend getting a second opinion on whether you need the "streamlined" amendment your new accountant is suggesting. For a truly dormant corporation with no unreported income, a simple amended return with Form 5471 (using the simplified Rev Proc 97-20 procedures plus Schedule O to report the dissolution) should suffice. The Streamlined Filing Compliance Procedures are typically for cases involving unreported foreign income, which doesn't seem to apply here. Before paying the $750 fee, you might want to consult with a tax professional who specializes in international tax matters to confirm exactly what type of amendment is needed. The cost difference between a simple amendment and a streamlined filing can be significant, and you want to make sure you're not overpaying for unnecessary procedures. Also, don't forget to check your FBAR requirements if the corporation had any bank accounts during 2023, even if they were closed before year-end.

I'm going through the exact same frustrating situation! Filed my MA return on February 18th and I'm now at 8+ weeks with absolutely nothing but that generic "processing" status on their website. My federal refund came through in just 9 days, which makes the state delay even more infuriating. What really gets me is that I've called the MA DOR three times now and gotten three completely different explanations - first rep said "6-8 weeks is normal," second mentioned "system upgrades causing delays," and the third couldn't even find my return in their system initially (which was terrifying). It's like they're all working with different information or just making things up as they go. My refund is about $740, so definitely not something I can just write off. Reading through everyone's experiences here, it's crystal clear that Massachusetts has completely botched their processing system this year. The inconsistency is what bothers me most - some people getting refunds in a month while others wait 12+ weeks despite filing on identical dates. I'm definitely going to try that Claimyr callback service that several people mentioned since the regular phone line seems like a complete waste of time. It's honestly embarrassing that Massachusetts residents have to resort to third-party services just to get basic information about our own tax refunds from our state government. Hang in there everyone - at least we know this is a widespread systemic failure and not just individual bad luck!

I'm experiencing the exact same frustrating delays with my Massachusetts tax refund! Filed on February 22nd and I'm now at 7+ weeks with just that useless "processing" status on the MA DOR website. My federal refund came through in 12 days, which makes this state delay absolutely maddening. What's really bothering me is the complete lack of transparency from Massachusetts. At least the IRS gives you actual processing codes and estimated dates, but MA just leaves you in the dark with zero useful information. I called once and got the standard "be patient, 6-8 weeks is normal" response, but clearly that timeline means nothing based on everyone's experiences here. My refund is about $650, so definitely worth following up on. Reading through all these comments, it's obvious that 2025 has been a complete disaster for MA tax processing. The inconsistency is what gets me most - some people getting refunds in 4 weeks while others wait 10+ weeks despite filing on nearly identical dates. I'm going to try that Claimyr callback service that multiple people have mentioned since the regular phone line seems completely useless. It's honestly ridiculous that Massachusetts taxpayers have to resort to third-party services just to get basic information about our own refunds from our state government. This whole system needs a complete overhaul! Thanks to everyone for sharing their experiences - at least we know this is a widespread systematic failure and not just individual bad luck. Hoping we all get some resolution soon!

I can add some additional context to what others have shared. The "Tax period blocked from automated levy program" code is indeed a protective measure, and it's quite common to see this appear after successful return processing, especially for joint filers. Since you mentioned this is your first year filing jointly after getting married, the IRS systems may have automatically applied this protection as part of their standard processing procedures for accounts that have undergone status changes (like marriage). The fact that you received your refund normally and on schedule is a good indicator that everything processed correctly. This code essentially tells the IRS automated systems "don't initiate collection actions for this tax period" - which is exactly what you want to see. It's not related to audits or compliance issues. If there were actual problems with your return, you'd typically see different codes related to examinations, adjustments, or notices. Given that your return processed normally, you received your refund, and this is the only unusual code you're seeing, I'd say you can rest easy. This is just the IRS being protective of your account, which is actually good customer service on their part!

This thread has been incredibly educational! I'm a new member here and just wanted to say thank you to everyone who provided such detailed explanations. I've been stressing about a similar code on my transcript for the past week, and reading through all these responses has been such a relief. It's really eye-opening to learn that the IRS actually has built-in protections like this. I always assumed every code on a transcript was either neutral processing information or a red flag for problems. The idea that some codes are actually working in our favor as taxpayers is honestly pretty reassuring. I'm definitely going to start checking my transcripts more regularly now that I have a better understanding of what to look for. And it sounds like there are some good resources mentioned here (like the AI transcript analyzer and the IRS callback service) that could be helpful for future questions. Thanks again to all the tax professionals and experienced community members who took the time to share their knowledge. This is exactly the kind of helpful, supportive community discussion that makes navigating tax issues so much less stressful!