Don't forget about FBAR requirements if you're a US person with foreign financial accounts! If the total value of all your foreign accounts exceeds $10,000 at any point during the year, you need to file FinCEN Form 114. This is separate from your tax return and has serious penalties if missed.

Based on your situation, yes, you are considered a US person for tax purposes since you filed jointly with your US citizen spouse. This means you should be providing W-9 forms to those platforms (Etsy, Fiverr, Twitch) instead of W-8 forms. A few additional things to keep in mind: 1. **Foreign Tax Credits** - Since you're earning income in Canada that's likely subject to Canadian taxes, make sure you're claiming Foreign Tax Credits on your US return to avoid double taxation. 2. **Form 8938 (FATCA)** - If your foreign financial assets exceed certain thresholds, you may also need to file Form 8938 with your tax return (this is in addition to FBAR that others mentioned). 3. **Provincial vs Federal** - Remember that your Canadian income might be subject to both provincial and federal Canadian taxes, and you can generally claim credits for both on your US return. Since you're in the green card process, it's worth consulting with a tax professional who specializes in US-Canada tax issues to make sure you're optimizing your filing strategy and not missing any opportunities for credits or exclusions.

I think there's some confusion here. Even with the 100% deduction in 2021/2022, you still needed to meet the "ordinary and necessary" business expense test. For delivery drivers, your meals during shifts are generally considered personal expenses, not business expenses. The IRS views this as: everyone needs to eat, whether working or not. Where people get confused is with the "de minimis" fringe benefit rules for employers. If an employer provides meals to keep employees working (like during busy periods), those can sometimes be 100% deductible for the EMPLOYER. But as a 1099 contractor, you're not your own employee in that sense.

Just to add - I've been driving for Uber/Lyft for years, and instead of trying to deduct meals, I focus on maximizing my mileage deduction (58.5 cents per mile for 2022). That's where the real tax savings are for us gig drivers! Also, don't forget you can deduct a portion of your phone bill, car cleaning, amenities for passengers, etc. Those are much safer deductions than trying to claim your Taco Bell lunch while on shift.

Something nobody's mentioned - if the mold remediation was medically necessary (like if someone in your household has a documented respiratory condition that was being affected by the mold), you might be able to deduct it as a medical expense. But there's a big catch: medical expenses are only deductible if they exceed 7.5% of your adjusted gross income AND you itemize deductions instead of taking the standard deduction.

Great discussion here! Just wanted to add one more angle that might be relevant - if your home was built before 1978, you should also check if any lead-based paint was disturbed during the mold remediation work. If the contractor had to do lead abatement as part of the process, that portion might qualify for different tax treatment. Also, since you mentioned this is your first home and you bought it in late 2023, make sure you're aware of any first-time homebuyer credits or programs in your state that might still apply to improvements made within the first year or two of ownership. Some states have specific programs for necessary health and safety repairs for new homeowners. The insurance angle mentioned above is definitely worth pursuing - even if your standard homeowners policy doesn't cover it, some policies have separate riders for environmental hazards that you might not be aware of. And definitely keep all that documentation organized regardless of immediate tax benefits - you'll thank yourself later!

Something that helped me understand this better was thinking about it like this: the simplified method on line 30 is basically the IRS saying "we know home offices have certain standard costs, so here's a flat rate that covers all the typical stuff." When you take that $5 per square foot deduction, you're essentially telling the IRS "I'm using your standard allowance for all my home office space costs" - which includes utilities, a portion of mortgage/rent, insurance, repairs, etc. That's why you can't then turn around and also claim those same types of expenses in Part 2. But here's what I found really important to track separately: any business expense that you'd have regardless of WHERE your office is located. Computer equipment, business software, office furniture, professional memberships, business insurance - these aren't "home office space" costs, they're just regular business expenses that happen to be used in your home office. The confusion often comes from thinking the simplified method means you can't deduct anything else business-related, but that's not true. It just means you can't double-dip on the costs of maintaining the physical space itself.

I went through this exact confusion when I first started my home-based consulting business! What really helped me was creating a simple mental checklist: **If I choose the simplified method (line 30), I CANNOT also claim:** - Any portion of mortgage interest for the office space - Property taxes allocated to the office - Utilities (electric, gas, water) for the office area - Home insurance allocated to the office - Repairs and maintenance for the office space **But I CAN still claim in Part 2:** - Office supplies and materials - Business equipment and software - Professional licenses and subscriptions - Business meals and travel - Marketing and advertising costs - Professional services (legal, accounting, etc.) The way I remember it: the simplified method covers the "housing" of my business, but not the actual business operations. It took me a couple years to get comfortable with this distinction, but once it clicked, filing became so much easier! One last tip: I always run the calculation both ways in a spreadsheet before deciding. Sometimes the math surprises you, especially if you have high utility costs or a larger office space.

I completed an OIC myself last year. Settled $48k for about $8k. Here's what helped me the most: 1. I used the Pre-Qualifier tool on the IRS website first to see if I even qualified 2. I called the Taxpayer Advocate Service (they're free!) for advice 3. I read the entire Form 656 instruction booklet twice before filling anything out 4. I included every possible piece of documentation upfront - bank statements, pay stubs, bills, etc. 5. I was 100% honest about everything - they will find out if you're not The hardest part was calculating an accurate offer amount. Don't lowball them - they have internal guidelines about what they'll accept based on your financial situation. And be patient! My process took 11 months from submission to acceptance.

Hannah, based on your situation, you're definitely a good candidate for an OIC. With $950/week income and that high car payment, plus no assets, you should qualify under "Doubt as to Collectibility." I'd strongly recommend starting with the IRS Pre-Qualifier tool that Isaac mentioned - it's free and gives you a good sense of whether it's worth pursuing. Given your financial constraints, doing it yourself is absolutely feasible if you're methodical about it. A few practical tips from someone who's been through this: 1. Download Form 656 and the instruction booklet NOW and read through it completely before starting. It's dense but explains exactly what the IRS is looking for. 2. For your car payment calculation - the IRS has transportation allowance standards by region. Your $800/month payment might exceed their allowable amount, so factor that into your offer calculation. 3. Start gathering ALL your financial documents now: bank statements (last 3-6 months), pay stubs, bills, loan statements, etc. The IRS wants complete financial transparency. 4. Consider the 20% down payment requirement - you'll need to pay 20% of your offer amount upfront with your application. The fact that you've already filed your missing returns shows good faith, which helps your case. Take your time with the paperwork - rushing it and getting rejected will set you back months.