I'm in a very similar situation and wanted to share what I've learned from calling the IRS directly. After reading through all these responses, I called the main IRS customer service line (1-800-829-1040) this morning and selected option 2 for personal income tax questions. The wait was about 45 minutes, but the representative was extremely helpful. Here's what she told me that might help others: 1. The online IP PIN tool has been having intermittent issues since late February due to system updates - it's not just you! 2. Mail delivery is currently running 6-7 weeks on average (she confirmed this matches what others are reporting here) 3. If you've been assigned an IP PIN in previous years, you MUST use it again this year - you can't file without it 4. They can expedite mail delivery in certain hardship situations, but you need to provide documentation The rep also mentioned something I hadn't seen discussed here - if you're married filing jointly and only one spouse has an IP PIN, you still need to include it on the joint return. Some people apparently miss this detail. For anyone still struggling with the online tool, she recommended trying exactly at 6 AM EST when they do their daily system refresh. Worth a shot while waiting for the mail delivery!

I've been following this thread closely since I'm dealing with the same IP PIN issues, and I wanted to add a few things that might help based on my recent experience: First, I can confirm that the 6 AM EST system refresh tip actually works! I tried it yesterday morning after reading Daniel's post and was able to successfully access the IP PIN tool on my first attempt. The key seems to be logging in right at 6:00 AM - not 6:05 or 6:10, but exactly at the refresh time. Second, for those waiting on mail delivery, I received mine yesterday after exactly 6 weeks and 2 days from my initial request. This aligns with what others are reporting about the 6-7 week timeframe. One additional tip that helped me: if you're still having online issues, try using an incognito/private browsing window AND clearing your cookies specifically for irs.gov before attempting access. Sometimes the site stores corrupted session data that causes the "Something went wrong" error to persist even after clearing your general browser cache. For anyone approaching the April 15th deadline, definitely file that Form 4868 extension as a backup plan. It's free and gives you peace of mind while you wait for your PIN to arrive. You can always file your actual return early once you get the PIN, even if you've already filed the extension. The IRS systems are definitely struggling this year, but there are multiple paths to success if you stay persistent!

Question - does a tiny 2-unit HOA like this need to file state tax returns too? I'm in a similar situation in Michigan and our accountant is charging us $300 just to file the federal 1120-H that shows zero tax owed, plus another $250 for state filing. Seems excessive for such a simple return!

Your understanding is correct! For a 2-unit HOA with only $65 in interest income, Form 1120-H is definitely the right choice. The $100 specific deduction will indeed eliminate your tax liability completely. Just a few things to double-check to make sure you qualify for 1120-H: - At least 60% of your gross income needs to be exempt function income (your monthly dues) - which you clearly meet since that's almost all your income - The HOA needs to be formed to provide services, maintenance, etc. for residential units - which your setup qualifies for - Make sure you have basic HOA documentation (even simple bylaws work for a 2-unit setup) One tip: even though you owe no tax, you still must file the return by April 15th (or the 15th day of the 4th month after your fiscal year ends if you don't use calendar year). The IRS requires the filing regardless of whether tax is owed. Also keep detailed records of all HOA income and expenses, including bank statements and receipts for maintenance/utilities. This will make future filings much easier and protect you if there are ever any questions from the IRS.

I'm dealing with a similar situation with my 83(b) election from last year, so this thread has been incredibly helpful! Reading through everyone's experiences gives me much more confidence that my photo documentation will be sufficient. One thing I wanted to add that might help others - if you're using a tax preparation software like TurboTax or TaxAct, make sure to save a copy of your completed tax return that shows the 83(b) election was included. Many of these programs will automatically generate a PDF of your entire filing, including any attached statements or elections. I also discovered that some companies will provide a letter confirming they received your copy of the 83(b) election if you ask HR or your equity administration team. While this isn't required by the IRS, having that extra documentation from your employer showing they have record of your timely election could be another helpful piece of evidence. For anyone still feeling anxious about this (like I was), remember that the 30-day deadline is what really matters to the IRS. Your photo proves you met that deadline, and that's the critical compliance requirement. The rest is just about having good documentation practices in case of questions later.

As someone who went through a similar panic with lost 83(b) documentation, I can definitely relate to your stress! The good news is that you're in much better shape than you think. A clear photo of your certified mail receipt is absolutely acceptable proof for the IRS. I'd recommend creating a comprehensive documentation file that includes: - Your photo of the certified mail receipt - A screenshot of the USPS tracking information (grab this now before it expires) - A copy of your actual 83(b) election form - Your tax return showing the election was included that year - Any email confirmations or acknowledgments from your company The IRS follows a "reasonableness" standard for documentation, especially when taxpayers can show good faith compliance. Your photo demonstrates you filed within the 30-day window, which is the critical requirement they're concerned about. I'd also suggest writing a brief memo for your files explaining when and how you lost the original receipt. This kind of documentation shows you're being thorough and responsible, which goes a long way if questions ever arise. Don't stress too much about this - the substance of your compliance (timely filing) is solid, and your photo provides clear evidence of that. Just make sure to store multiple copies of all your documentation in different locations for safekeeping.

Has anyone used TurboTax to handle reporting a vacation home sale? I'm dealing with this exact situation now and wondering if I need to pay for a CPA or if the software can handle it properly.

Great question! Yes, you'll definitely owe capital gains tax on that $175,000 profit since it's a vacation home, not your primary residence. The good news is that since you've owned it for over a year, you'll pay the lower long-term capital gains rate (likely 15% or 20% depending on your income level). A few things that could help reduce your tax bill: - Document ALL improvements you've made over the 8 years (new appliances, flooring, roof repairs, deck additions, etc.) - these get added to your original $195k purchase price - Don't forget closing costs from when you bought it originally - You can deduct selling expenses like realtor commissions and closing costs from the sale Since you're planning to retire to Florida soon, the timing might actually work in your favor if your retirement income will be lower - that could potentially put you in the 15% capital gains bracket instead of 20%. Definitely worth running the numbers or consulting with a tax professional given the size of the gain!

This is a really helpful discussion! As someone new to rental property ownership, I'm learning so much about these tax rules. I have a follow-up question about the timing aspect - if I decide to capitalize the cabinet replacement as a single improvement project, do I depreciate it over 27.5 years like the rest of the rental property, or is there a different depreciation schedule for kitchen improvements specifically? Also, I'm curious about partial improvements - what if I only replace the upper cabinets this year and plan to do the lower cabinets next year? Would that change how the de minimis rule applies, since they'd be separate projects in different tax years? Or would the IRS still view this as one coordinated kitchen renovation that I'm just spreading out over time?

This is exactly the kind of situation where many rental property owners get tripped up! You're right to be cautious about your interpretation - the IRS has specific guidance that prevents exactly what you're considering. The key issue is that when purchases are made as part of a single improvement project, the IRS looks at the economic substance of the transaction, not just how you structure the invoices. A complete kitchen cabinet replacement would almost certainly be viewed as one coordinated improvement to your property, regardless of whether you buy the cabinets on separate trips or invoices. What you're describing - deliberately splitting purchases to stay under the $2,500 threshold - could be seen as an abusive tax avoidance scheme. The IRS has the authority to recharacterize transactions that lack economic substance beyond tax benefits. For your $9,000 kitchen cabinet project, you'd likely need to capitalize the entire cost and depreciate it over 27.5 years as part of your rental property. The de minimis safe harbor is really intended for truly separate, unrelated purchases - like buying a new water heater one month and fixing a fence the next month. My recommendation would be to treat this as a single capital improvement. It's better to be conservative with these rules than to take an aggressive position that could trigger penalties in an audit.