I'm dealing with the exact same frustration! Just tried to log in to check my payment history and got hit with that unhelpful "services unavailable" message. What makes it worse is that I'm trying to gather documentation for a loan application and the bank specifically needs my IRS account transcript. The timing is always terrible with these outages. I've noticed they seem to happen right when you need something urgently. I'm going to try those automated phone numbers that @Logan Stewart shared - hopefully the transcript request line is still operational even if the website is down. For anyone else in a similar bind, I also discovered that some local VITA (Volunteer Income Tax Assistance) sites can sometimes help access basic tax information or at least point you toward alternative resources when the IRS website is acting up. Might be worth calling around if you're really stuck and need something time-sensitive. Thanks everyone for sharing your workarounds and experiences - it's reassuring to know this is a widespread issue and not just me having bad luck with technology!

I'm having the exact same problem right now! Been trying to access the IRS website for the past two hours to download some tax forms and keep getting that frustrating "services unavailable" message. The timing is really stressful since I have some amended returns I need to file soon. What's particularly annoying is how vague their error message is - it doesn't tell you if it's planned maintenance, a system crash, or if certain parts of the site might still be working. I tried accessing different sections like the payment portal and forms downloads, but everything seems to be down. I really appreciate everyone sharing the phone numbers and alternative resources. I had no idea about the automated transcript request line or that libraries might have tax resources available. It's good to know there are backup options when their website fails us during such a critical time of year. Has anyone tried accessing the site from different browsers or devices to see if it makes a difference? Sometimes these issues can be browser-specific, though it sounds like this is a widespread outage affecting everyone.

Just want to add a data point - I had a similar issue and it turned out I wasn't eligible for APTC for one month due to having access to employer coverage that month (even though I didn't take it). The marketplace still paid APTC to my insurer but left Column B blank. When I called, they told me to use the SLCSP calculator tool to determine the correct amount for Column B, rather than leaving it as zero. Apparently a zero really isn't valid there on the 8962 form.

I had this exact same issue last year! Your tax software is correct to flag the $0 in Column B - it's actually not a valid entry on Form 8962 when you've received advance premium tax credits. Here's what's likely happening: The marketplace made an error on your 1095-A. Column B (SLCSP) is essential for calculating your premium tax credit eligibility, and it should never be blank or zero when you received APTC payments (Column C has a value). My recommendation is to use the SLCSP lookup tool on Healthcare.gov to find the correct amount for your zip code, family size, and coverage period for April. You'll need this information: your county, number of people covered, and their ages during that month. The tool will give you the official SLCSP amount that should have been in Column B. Once you have the correct SLCSP amount, enter it on your Form 8962 instead of the $0.01 workaround. This will give you an accurate premium tax credit calculation. You don't necessarily need to wait for a corrected 1095-A if you can verify the correct SLCSP amount yourself using the official tool. Just make sure to keep documentation of where you got the SLCSP figure in case the IRS has questions later.

I think we're overcomplicating this. The rule is simple - if it's personal, it's not a corporate expense, period. It doesn't matter if you call it non-deductible on M-1, it's still a distribution to the shareholder. The only legitimate non-deductible expenses are things that benefit the corporation but aren't deductible under tax law (life insurance premiums, certain penalties, 50% of meals, political contributions, etc). I tell my clients there are only 3 ways to get money out of a C-corp: 1. Salary for services actually rendered 2. Loans (with proper documentation) 3. Dividends Anything else is just dividends in disguise, and the IRS isn't stupid.

This is exactly the kind of situation that drives me crazy as a tax professional. You're absolutely right to push back on the previous accountant's approach. The fundamental test isn't whether an expense is deductible - it's whether the expense has ANY legitimate business purpose. Personal expenses like family vacations and tuition have zero business purpose and should never touch the corporate books, even as M-1 adjustments. I've seen too many practitioners use the M-1 approach as a lazy way to avoid difficult conversations with clients. But you're setting up both yourself and the client for problems down the road. The IRS has gotten much more aggressive about constructive dividend audits, especially with closely-held C-corps. My advice: bite the bullet now and clean this up. Reclassify the personal expenses as dividends (or loans if there's proper documentation and repayment ability). Yes, it'll create some additional tax liability, but it's better than dealing with an IRS audit that could go back multiple years with penalties and interest. The client may not like it initially, but they'll thank you when they're not facing a massive IRS bill later.

This is actually a really common misunderstanding about wash sales. What matters isn't the lot numbers but the timing. Whenever you have a loss sale with a purchase of substantially identical securities within the 61-day window (30 days before/after), you have a potential wash sale. I had this exact situation last year with NVDA stock - sold some at a loss and had other shares purchased within the window. My accountant explained that the way the IRS applies the rule, you look at all purchases of the same security within the window, regardless of lot designation.

This is exactly the kind of complex wash sale scenario that trips up so many taxpayers! Based on your description, you're dealing with a partial wash sale situation. Here's what's happening: You sold 140 shares at a loss, but you only have 60 remaining shares from Lot 2 that were purchased within the wash sale window. The wash sale rule will apply, but only to the extent of the shares you still hold - so 60 shares worth of your loss will be disallowed and added to the cost basis of those remaining 60 shares. The math works out like this: - Loss on 60 shares: $1,800 (60 × $30) - this gets disallowed and added to basis - Loss on remaining 80 shares: $2,400 (80 × $30) - this should be deductible Your remaining 60 shares would have an adjusted basis of $125/share ($75 original + $30 disallowed loss per share). Make sure to double-check your 1099-B when it arrives - brokers sometimes miss these nuanced partial wash sale calculations, especially with same-day transactions. You may need to make adjustments on Form 8949 if your broker doesn't report it correctly. Keep detailed records of your calculation method in case the IRS has questions later!

I went through this exact situation when my grandmother passed and left behind her specialized medical equipment. Here's what worked for me: The IRS wants to see that you made a reasonable, good-faith effort to determine fair market value. For your $5,300 wheelchair that's 3 years old, I'd suggest this approach: 1. Research completed sales (not just listings) on eBay, Facebook Marketplace, and medical equipment sites. Focus specifically on tilt wheelchairs, not just any wheelchair. 2. Contact 2-3 local medical supply companies and ask what they typically sell used tilt wheelchairs for. Many will give you ballpark figures over the phone. 3. Document everything with screenshots, dates, and notes from your calls. 4. Calculate a reasonable range based on your research. For specialized medical equipment in good condition, 45-55% of original value after 3 years is often reasonable, putting you around $2,385-$2,915. 5. Take detailed photos of the wheelchair before donation, including model numbers and serial numbers. 6. Keep all documentation in a file - you won't submit it with your return, but you'll need it if questioned. Make sure your charity receipt specifically describes it as a "specialized tilt wheelchair" with their tax ID, and don't forget Form 8283 since it's over $500. The key is showing you did your homework to arrive at a defensible value.

I'm sorry for your loss, Mohamed. Dealing with tax implications while grieving can be especially challenging. Based on your situation, I'd recommend a multi-step approach to establish a defensible fair market value: First, research comparable sales specifically for tilt wheelchairs (not just standard wheelchairs) on eBay's "sold" listings, Facebook Marketplace, and medical equipment resale sites. Document everything with screenshots and dates. Second, contact 2-3 local medical equipment dealers or rental companies and ask about typical resale values for 3-year-old specialized tilt wheelchairs. Many will provide rough estimates over the phone, and this gives you professional industry perspective. For a $5,300 specialized tilt wheelchair in good condition after 3 years, a fair market value between $2,400-$2,900 would likely be reasonable. Specialized medical equipment typically holds value better than standard equipment due to limited supply and ongoing demand. Make sure to: - Take detailed photos before donation (including model/serial numbers) - Get a specific receipt describing it as "specialized tilt wheelchair" with the charity's tax ID - Complete Form 8283 since it's over $500 - Keep all your research documentation (you don't submit it, but need it if questioned) The key is demonstrating you made a good-faith effort to determine accurate fair market value through thorough research and documentation.