19 You might also want to check which tax treaty benefits you're actually trying to access with South Korea. I do business there, and depending on what type of income you're receiving, the US-Korea tax treaty has different requirements for certification. Some provisions only look at where the entity is formed, while others require substantive presence and ownership.

Based on my experience with mixed-ownership LLCs, I'd recommend getting clarity on exactly what your South Korean partners need before investing too much time in the Form 8802 process. In my case, I had a similar ownership structure (55% US, 45% foreign) and went through the entire Form 8802 application process, only to find out that the Korean company actually needed entity-level certification for their withholding tax compliance, not partner-level certification. Since your LLC is taxed as a partnership, you'll only get certification for your 51% portion as others mentioned. But many foreign companies expect a single certificate covering 100% of the entity's income for their tax reporting purposes. I'd suggest having a direct conversation with your Korean partners about whether partial certification will work for their needs, or if you need to explore the corporate tax election route to get entity-level certification. Could save you a lot of time and potential rejections.

I went through this exact same situation about 6 months ago during my adjustment of status process. The W9 backup withholding question really stressed me out too, but it turned out to be much simpler than I thought. Since you have an SSN and have been filing taxes consistently for 4-5 years without any issues, you should definitely check "I am not subject to backup withholding." You would only be subject to backup withholding if the IRS had specifically sent you a notice (called CP2100 or CP2100A) telling you that you are - which almost never happens unless you've repeatedly failed to report investment income. Your immigration status doesn't factor into this decision at all. The W9 is purely about tax reporting requirements, and since you're already in the tax system with your SSN and filing regularly, you're doing everything correctly. One thing I learned during my process - having your investment accounts at reputable brokers like Vanguard (which you already have) looks much better than Robinhood if USCIS ever asks for financial documentation. Given your small portfolio size, it might actually be worth just selling your Robinhood positions and rebuying them at Vanguard to keep everything consolidated and clean for your immigration case. Don't overthink this - check the box, submit the W9, and you'll be all set!

Just wanted to chime in as someone who recently completed the green card process (got approved 3 months ago). I had the exact same W9 situation with Robinhood during my final stages. The backup withholding question is really straightforward once you understand what it means. Since you've been filing taxes consistently with your SSN for 4-5 years and haven't received any CP2100 notices from the IRS, you should absolutely check "I am not subject to backup withholding." This is completely separate from your immigration status. One piece of advice from my experience - during my USCIS interview, they did ask to see my tax transcripts and bank statements. Having investment accounts came up briefly, but since everything was properly reported on my tax returns, it was actually viewed positively as evidence of financial stability and tax compliance. Given your small portfolio size ($1500), I'd honestly recommend consolidating everything at Vanguard before your interview process gets too far along. It just makes the paperwork cleaner and removes any potential questions about why you have accounts at multiple brokers. Plus, you'll avoid Robinhood's $75 transfer fee by just selling and rebuying. Don't stress about this - you're doing everything right by staying compliant with tax obligations during your immigration process. That's exactly what USCIS wants to see!

I had this same question and ended up talking to my accountant. Here's the deal: regular commuting and parking at your main workplace = not deductible. But there's a workaround my company uses. Instead of giving me a $3k raise (which would be taxable), they give me a $3k annual parking allowance as a separate line item on my paystub. It's still taxable income, but it feels better psychologically to see it earmarked for parking! The pre-tax transit benefit others mentioned is even better if your employer offers it. If they don't, show them this IRS page: https://www.irs.gov/publications/p15b#en_US_2023_publink1000193740 - it explains qualified transportation benefits that can save both you AND your employer money.

I work as a tax preparer and can confirm what everyone's saying - regular commuting parking costs are NOT deductible for W-2 employees, even if they're expensive and necessary for work. The IRS is very clear that these are personal expenses. However, there are several legitimate alternatives worth exploring: 1. **Pre-tax transportation benefits** - This is your best option! Employers can offer up to $280/month (2025 limit) in pre-tax parking benefits. You save money equal to your tax bracket. 2. **Side gig deductions** - If you do any freelance/gig work, parking for those activities IS deductible. 3. **Employer reimbursement** - Some companies will add parking allowances to compensation packages. 4. **HSA/FSA commuter benefits** - Some employers offer these through third-party administrators. The key is working WITH the tax code rather than against it. I'd strongly recommend talking to your HR department about implementing pre-tax transportation benefits - it's a win-win since it also reduces the company's payroll taxes. Keep those receipts though, just in case your work situation changes to qualify for deductions later!

I just want to point out that just because you're reinvesting profits back into the business doesn't mean you're not making a taxable profit. The IRS doesn't see "reinvestment" as an expense category that reduces your tax liability (with some exceptions like qualified retirement plans). For example, if you make $100K in revenue and have $60K in deductible expenses, you have $40K in taxable profit - even if you use that entire $40K to buy more inventory or equipment for next year. Some of those reinvestments might be immediately deductible, others might have to be depreciated over time.

Great thread! One thing I'd add that really helped me as a new LLC owner is to track your effective tax rate quarterly. Once you have a few quarters of data, you'll get a much better sense of your actual tax burden rather than relying on generic percentages. I use a simple spreadsheet where I track quarterly profit, estimated taxes owed (including self-employment tax), and my effective rate. This has been super helpful for cash flow planning because I can see seasonal patterns in my business and adjust my savings accordingly. Also, consider opening a separate savings account specifically for tax withholding. I automatically transfer my estimated tax percentage there every time I get paid, so I'm never tempted to spend that money. When quarterly payments are due, the money is already set aside and earning a bit of interest while it waits.

This reminds me of what happened to my sister-in-law last year. She was checking WMR obsessively while her refund had already been sitting in her account for three days! The IRS systems are handling millions of returns simultaneously, and there's always a lag between their different databases. I've found that bank deposits typically process overnight in batches, so money often appears early morning, while the WMR tool might only update during business hours. The disconnect you're experiencing is actually a good thing - better to have your money before the status update than vice versa!

This is incredibly helpful information! I filed on February 20th and have been religiously checking WMR every morning with no updates beyond "return received." After reading this post, I immediately checked my bank account and sure enough - my refund was deposited yesterday! I would have completely missed it if not for this heads up. It's frustrating that the IRS can't keep their own tracking systems synchronized, but I'm grateful for community members like you who share these insights. For anyone else reading this - definitely check your bank accounts regularly during refund season, regardless of what WMR is showing. The money might already be there waiting for you!