I'm currently dealing with this exact situation! I was on an F-1 visa during 2020-2022 and just discovered that my employer was incorrectly withholding FICA taxes for almost two full years. I had no idea I was exempt until a friend mentioned it recently. Reading through all these responses is super helpful - it sounds like Form 843 is definitely the way to go. I'm leaning toward doing it myself rather than using a service since several people have had success with the DIY approach. One question I have: if I worked part-time during school and then full-time during summer breaks, does that affect my eligibility at all? I was always maintaining my F-1 status and was definitely under the 5-year rule for non-resident aliens. Also, did anyone here have issues with employers who initially refused to provide employment verification letters? Thanks for all the detailed advice - this thread is exactly what I needed to get started on my refund claim!

I went through this exact same process last year and wanted to share my experience! I was on an F-1 visa from 2018-2020 and discovered that my employer had been incorrectly withholding FICA taxes for the entire period. I decided to handle the Form 843 filing myself rather than using a service, and it worked out great. The key things that helped me succeed: 1. **Be extremely thorough with documentation** - I included copies of every relevant document (passport, visa, I-94, all W-2s, employment letters) 2. **Write a clear explanatory letter** - I kept it to one page explaining my F-1 status, why FICA taxes shouldn't have been withheld, and the specific refund amount I was requesting 3. **Send via certified mail** - This gave me peace of mind and proof of delivery 4. **Be patient** - The process took about 6 months total, but I eventually received a refund check for $2,847 The most challenging part was getting employment verification letters from my employers, but once I explained it was just confirming dates and job title, they were cooperative. Since you were only in your second year in 2019, you definitely qualify as a non-resident alien. The amount you could get back might surprise you - FICA taxes add up quickly! Don't let the bureaucracy discourage you, the refund is absolutely worth pursuing.

Great question about finding those first specialized clients! I started by reaching out to my personal network - friends, family, former colleagues - and being very specific about what I could help with. Instead of saying "I do taxes," I said "I specialize in helping W-2 employees maximize their deductions and handle simple investment income." I also volunteered for one more VITA season after getting certified, which gave me more practice and let me build relationships with other volunteers who became referral sources. Many VITA clients asked if I did paid prep, so I had a pipeline ready. LinkedIn was surprisingly effective too. I posted about completing my certification and offered to help connections with straightforward returns at a discounted rate. Word of mouth is everything in this business - do great work for 5-10 people and they'll each refer 2-3 more. The key was being honest about my experience level but confident about what I could deliver. Clients appreciated the transparency and lower rates while I was learning.

Congratulations on completing your VITA/TCE advanced certification! That's a solid foundation to build on. Since you're operating from abroad, I'd recommend focusing on these key steps: 1. **Get your PTIN immediately** - This is non-negotiable for paid preparation. The IRS online application is straightforward and you can do it from anywhere. 2. **Consider your target market carefully** - Being abroad actually gives you some advantages for serving expats, military overseas, or clients in different time zones. You might want to specialize in this niche since you understand the unique challenges. 3. **Start small and local (digitally speaking)** - Even though you're abroad, consider focusing on clients from one or two states initially to simplify compliance requirements. Some states have minimal requirements beyond the federal PTIN. 4. **Professional liability insurance is crucial** - Don't skip this step. E&O insurance for tax preparers runs about $200-500 annually and protects you from costly mistakes. Look into NATP or NAEA membership which often includes insurance options. 5. **Practice management software** - Beyond tax prep software, you'll need client portals, document management, and scheduling tools. Many all-in-one solutions exist specifically for remote tax practices. The remote aspect is actually becoming more normal post-COVID, so don't let that discourage you. Focus on building systems that demonstrate professionalism despite the distance.

Has anyone here actually been audited as a self-employed person? What was that experience like and how did you prepare?

Great thread! I'm in a similar situation - been freelancing for about 8 months now and definitely feeling overwhelmed by all the business structure options. Reading through everyone's experiences, it sounds like the consensus is that LLC formation is pretty straightforward, but the real decision point is whether to elect S-Corp status based on your income level. @Luca Russo - at $72k income, you're definitely in the sweet spot where S-Corp election could provide meaningful savings. From what I've read elsewhere, the general rule of thumb is that S-Corp makes sense when you're making $60k+ in profit, since the administrative costs and complexity start to pay for themselves at that level. One thing I'm curious about - has anyone dealt with quarterly estimated tax payments as an S-Corp? I'm already struggling to stay on top of those as a sole prop, and I'm wondering if the payroll requirements make that more or less complicated. Also really appreciate the tool recommendations in this thread. Always helpful to have resources that can run the numbers objectively rather than just getting generic advice.

I'm so sorry you're dealing with this stressful situation. The 45-day review process is unfortunately quite common, especially during peak filing season, and I know how frustrating it is when you're depending on that refund. From what you've described, this sounds like a routine verification rather than anything you did wrong. The fact that you filed the same way as previous years and your state refund went through without issues are both good signs. These reviews often get triggered by automated systems that flag returns for various reasons - sometimes it's just random selection, income verification, or confirming credits like the Child Tax Credit or EITC. A few things that might help while you wait: - Set up an IRS online account to view your transcript if you haven't already. It often shows more detailed codes than the "Where's My Refund" tool - Most of these reviews resolve much faster than 45 days - I've seen many people get their refunds in 2-4 weeks - If it does take longer than 45 days from your filing date, the IRS will automatically add interest to your refund The different explanations from phone reps are normal - they often don't have access to the specific details of why your return was flagged and are working from general scripts. Try not to read too much into the conflicting information. Hang in there - the vast majority of these reviews end with the refund being released without any issues. You're going to get through this!

I completely feel your pain and frustration - went through this exact nightmare in 2023 and it was absolutely devastating for my mental health. Filed early February, state came through fine, then federal got stuck in that awful 45-day review black hole. What really helped me cope was understanding that this happens to WAY more people than you'd think - the IRS just doesn't advertise how common these reviews are. In my case, it turned out they were verifying my dependent information even though I'd claimed the same dependents for years without any issues. The most important thing I learned is that the phone reps genuinely don't have access to the specific details of your case. They're looking at the same basic codes you can see in your transcript and giving you their best guess based on limited information. That's why you're getting different stories - it's not that they're lying, they just don't have the full picture. My review took exactly 28 days and my refund was deposited with no changes to the amount. The waiting was horrible but it did work out. Since you mentioned you have kids and really need this money, you might want to look into local emergency assistance programs or food banks to help bridge the gap while you wait. Check your transcript weekly for updates (code changes usually happen on Fridays), and try to remember that no news is usually good news with these reviews. You're going to get through this, and your refund will come. Hang in there!

Don't forget about the primary residence exclusion! If this was your brother's primary residence for at least 2 of the 5 years before the sale, he might qualify to exclude up to $250,000 of gain from his income (or $500,000 if married filing jointly). Based on what you described, he lived there for about 2 years before moving out 2 years ago, so he might just barely qualify if the timing works out exactly. This could potentially eliminate any tax liability from the sale, even if he has to report it.

This is definitely a tricky situation that requires careful documentation. From what you've described, your brother needs to report the sale even though he didn't receive proceeds from the actual sale, because he was still legally on the deed. The key is treating this as a two-part transaction: (1) the original buyout he received when they split up, and (2) the formal sale that just happened. On Schedule D, he should report the sale with his cost basis being the original purchase price plus improvements, and his proceeds being only the buyout amount he received years ago (not the recent sale proceeds). You'll definitely want to include a detailed explanation with the return describing the situation. Also, try to get documentation of the original buyout agreement if possible - this will support your position if the IRS has questions. One important thing to check: make sure you understand whether he received a 1099-S form. If he did, the IRS will be expecting to see this sale reported. If the ex-girlfriend also reports part of the sale, you want to make sure there's no double-reporting of the same income.