I think you're all missing a key detail - using FSA money for a child doesn't automatically mean you have to claim that child as your dependent. FSA funds can be used for any qualifying dependent, even if your ex claims them on their taxes. The real question is: did your divorce decree specify who claims which child? Many divorce agreements include language about alternating years or assigning specific children to each parent. That would override any tax tiebreaker rules.

Just wanted to add one more consideration that might affect your decision - make sure you're both tracking your household expenses carefully to meet the "keeping up a home" test for head of household status. Each of you needs to pay more than half the cost of maintaining the home where your respective child lives for more than half the year. This includes rent/mortgage, utilities, food, repairs, and other household expenses. With 50/50 custody, you'll want to document which expenses each of you is paying for each household. Also, since you mentioned you're on good terms with your ex, I'd suggest running the numbers for different scenarios before deciding who claims which child. Sometimes the parent with higher income benefits more from certain credits, while the lower-income parent might get a bigger boost from the Earned Income Credit. A tax professional could help you optimize the overall tax savings for both families combined. One last tip - make sure whatever arrangement you agree on is documented in writing (even just an email between you two) in case the IRS ever questions your filing status. Good luck!

Miguel, I completely understand your panic - getting an unexpected tax notice for $2,025 would stress anyone out! The good news is that this sounds like a classic IRS records mix-up that can definitely be resolved. Since your photography business only started this year and you have documentation proving when you actually got your EIN and began operations, you're in a strong position to dispute this. The CP134B notice for a 2020 tax period when your business didn't exist is clearly an error. Here's what I'd recommend doing immediately: 1. Verify the notice is legitimate by checking it has proper IRS formatting and official contact numbers 2. Gather all your business formation documents (EIN letter, business registration, etc.) that show when you actually started in 2025 3. Call the number on the notice ASAP - yes, the wait times are brutal, but speaking to someone directly can often resolve these faster than letters alone 4. Send a certified letter within the 30-day response window disputing the assessment and explaining your business didn't exist during that period Don't let this consume your peace of mind - these administrative errors happen more often than you'd think, especially with small business records. Once you provide documentation showing when your business actually started, this should get cleared up relatively quickly. Stay organized, respond promptly, and keep detailed records of every interaction. You've got this!

Miguel, I went through something very similar with my consulting business! Got a CP134B for a tax period two years before I even had an EIN. It's absolutely terrifying when you first see that amount, but this is definitely resolvable. The most important thing is to act quickly but don't panic. Here's my step-by-step approach that worked: 1. **Verify it's real** - Check that all the formatting, letterhead, and contact info matches official IRS standards 2. **Document everything** - Gather your EIN letter, business formation docs, anything showing your 2025 start date 3. **Respond in writing within 30 days** - Send a certified letter disputing the notice and explaining your business timeline 4. **Call the number on the notice** - The wait is brutal, but phone resolution is often faster than mail When I called, the agent immediately saw the date discrepancy and put a hold on collections while I submitted my documentation. Took about 6 weeks total to get it completely resolved and removed from my records. The key thing to remember is that you're not actually responsible for taxes from a period when your business didn't exist. This is just a clerical error that needs to be corrected with proper documentation. You've got all the proof you need to show when your photography business actually started. Stay calm, respond promptly, and keep detailed records of every interaction. This will be resolved in your favor!

Hey Lucas! I totally get the stress of trying to catch up on back taxes - been there myself. One thing that really helped me was creating a simple spreadsheet to track all my missing documents and the different methods I was trying. That way I didn't duplicate efforts or forget which employers I'd already contacted. For those old employers, even if the restaurant closed down, try searching online for the company that owned it or check with your state's business registration database. Sometimes they'll have forwarding contact info for payroll companies that handled their records. Also, don't forget to check if you have any old pay stubs lying around - those can help you calculate the info you need even without the actual W-2. The IRS transcript route that Harper mentioned is definitely your most reliable backup plan. Just a heads up though - when you do start filing those back returns, consider doing them in chronological order (oldest first) since some years might affect others. Good luck getting everything sorted out! Your partner sounds like a keeper for pushing you to get this handled.

Lucas, I feel you on this situation! I went through something similar when I moved states and lost track of several years of tax documents. Here's what worked for me: First, definitely start with the IRS Wage and Income Transcript like Harper mentioned - it's free and gives you all the key numbers you need. But here's a pro tip: if you're planning to file multiple years at once, consider getting a tax professional involved. They can help you navigate any penalties and potentially get some of them waived, especially if this is your first time being delinquent. For the employers that might be out of business, try checking with the state's Department of Labor or equivalent agency. They sometimes maintain records of businesses that have closed and can point you to who might have the payroll records now. One more thing - if you end up owing money from those back years, don't panic about paying it all at once. The IRS has payment plan options that are way more reasonable than people think. Getting into compliance is the most important step, and it sounds like you're already on the right track by taking action now instead of continuing to put it off. Your partner definitely has the right idea encouraging you to get this sorted - it'll be such a relief once it's behind you!

One option I haven't seen mentioned yet - your brother could file Form 2848 (Power of Attorney) to authorize a tax professional to act on his behalf. This might be worth the cost because tax pros often have access to dedicated practitioner priority service lines at the IRS that have much shorter wait times. A good enrolled agent or CPA who deals with payroll tax issues could likely get this resolved much faster than trying to navigate it alone. They can request the PIN reissuance, update the address, and even negotiate a payment plan with more favorable terms than what's typically offered through automated systems.

Your brother should also consider calling the IRS Federal Tax Deposit Processing Center directly at 1-800-555-4477. This is a specialized line specifically for EFTPS and federal tax deposit issues, separate from the general business tax line. They may be able to expedite his PIN replacement or provide alternative solutions. In the meantime, he should document everything - keep records of all calls, dates, reference numbers, and any correspondence. This documentation will be crucial if he needs to request penalty abatement later or if he ends up working with the Taxpayer Advocate Service. Also, make sure he's still filing his quarterly employment tax returns (Form 941) even if he can't make the payments yet. Filing on time, even without payment, can help reduce some penalties and shows good faith compliance efforts to the IRS. The key is to act quickly on multiple fronts - try the specialized phone line, consider the Form 8109 option mentioned earlier, and start documenting his efforts to resolve this. The IRS is generally more willing to work with taxpayers who are proactive about resolving issues rather than those who just ignore them.

As someone who's been in tax for over 20 years, I'd strongly recommend starting with the CPA route. Here's why: the barrier to entry is lower, you'll start earning income sooner, and you'll get real-world experience that will make you a better professional regardless of whether you later add a JD. I've seen too many people go straight to law school without understanding what tax work actually entails day-to-day. The CPA path gives you that foundation. Plus, many employers will help fund law school if you decide to pursue it later - but they rarely help fund CPA programs for attorneys. One thing I'll add that others haven't mentioned - consider your personality type. CPAs tend to work more collaboratively with clients on planning and compliance. Tax attorneys often deal with more adversarial situations - audits, disputes, litigation. Both are valuable, but think about what energizes you more. The money will come with either path if you're good at what you do. Focus on which type of work excites you more, and don't underestimate the value of getting into the workforce sooner rather than later. You can always add credentials, but you can't add back years of experience.

This is such a great discussion! As someone currently working as a CPA in tax, I wanted to add another angle - consider the type of clients you want to work with long-term. If you're drawn to working with individuals and small businesses on planning and compliance, the CPA route is probably your best bet. But if you're more interested in complex corporate transactions, high-net-worth estate planning, or tax controversy work, you might find the JD opens more doors. One thing I've noticed is that having both credentials can really set you apart, especially in boutique tax practices or if you want to start your own firm someday. Clients love knowing their advisor can handle both the technical tax work AND represent them if issues arise with the IRS. My advice? Start with the CPA since you're already so close to having the credits. Get 2-3 years of solid experience, then reassess. You'll have a much clearer picture of what specialized areas interest you most, and you'll be in a better position to make law school financially viable. Plus, you might find that the CPA path gives you everything you're looking for career-wise. Good luck with whatever you decide - both paths can lead to rewarding careers in tax!