One thing nobody mentioned - if you have foreign bank accounts over $10,000 combined at any point during the year, you might need to file an FBAR form (FinCEN Form 114), even if you don't need to file a tax return. This is separate from the tax filing and has different rules.

Just want to add another perspective here - I moved from Ireland on an H1B in November 2023 (so similar dual status situation) and had zero US income during my brief resident period. I didn't file anything for 2023 and never heard from the IRS. However, what I wish I'd known then is that establishing good recordkeeping from day one is really important. Even though you don't need to file, I'd recommend keeping documentation of your arrival date, visa type, and evidence that you had no income during the resident portion. This becomes useful context when you file your first full-year return in 2025. Also worth noting - if you're planning to apply for citizenship eventually, having a clean compliance record from the start (even if it's just documentation showing you correctly determined no filing was required) can be helpful during the naturalization process. The USCIS sometimes asks about tax compliance history.

One thing nobody's mentioned yet - if you're paying a large amount, check your credit card limits before trying to use Pay1040! I tried to pay my $14,000 tax bill with my credit card (wanted those sweet travel points) but got declined because it exceeded my single transaction limit, even though my overall credit limit was higher. Had to call my credit card company to get temporary approval for the large transaction. Also, calculate the processing fee before deciding - on larger amounts, the 1.87% can add up quickly.

For what it's worth, I've used both EFTPS and Pay1040 multiple times. EFTPS is better for planned payments (like quarterly estimated taxes) since you can schedule them in advance. Pay1040 is better for last-minute payments when you need it to process immediately. If you plan to make any future tax payments (like if you're self-employed), it's worth registering for EFTPS now anyway, even if you use Pay1040 for your current payment. That way you'll be all set up for next time without the waiting period.

This is slightly off-topic, but has anyone been audited for ERTC claims? My S-Corp got the refund for 2020-2021 (about $62k), and I'm working on the amendments now, but I'm hearing horror stories about aggressive audits specifically targeting ERTC. I'm reducing the wage expense by the full amount as others have said, but I'm worried about whether our original claim will be scrutinized. We had a 37% revenue drop in the qualifying quarters, so I think we're solid, but these rumors about audits have me nervous.

I went through this exact same situation with my S-Corp last year! The key thing to remember is that you reduce wage expenses by the FULL ERTC amount you received (minus any interest). This includes both the refundable and nonrefundable portions. When I was doing my amendments, I made the mistake initially of only reducing by the refundable portion, but my CPA caught it and explained that the IRS considers the entire credit as essentially reimbursing wages you already deducted. You can't get a tax benefit twice for the same expense. Make sure you're amending the correct tax years - so if you got credits for 2020 Q2-Q4 and 2021 Q1-Q3, you'll need separate amended 1120S forms for each year. Also, don't forget that these wage expense reductions will flow through to your K-1 and affect your personal return too. Good luck with getting everything sorted before your accountant gets back! Having all your documentation organized will definitely make that meeting go much smoother.

Think of the 'still processing' message like a waiting room at a doctor's office. You're in the building, but not yet with the doctor. Your return is like a patient in that waiting room - it's in the IRS system, but not actively being reviewed by an agent yet. Have you tried checking your tax transcript instead? Sometimes it shows more detailed status information than the WMR tool, similar to how a nurse might check your vitals before the doctor sees you.

I've been dealing with this same situation for about 12 weeks now. Filed my amended return in December to claim some missed deductions, and it's been stuck on "still processing" ever since. What I've learned from calling the IRS (after multiple 3+ hour wait times) is that the message really is just a generic placeholder. The agent told me my return is actually in their "Error Resolution System" which handles all amended returns, and they work through them in the order received. She couldn't give me a specific timeline but confirmed it was moving through their system normally. The frustrating part is that unlike regular returns where you get status updates, amended returns basically stay silent until they're done. I've started checking my transcript weekly instead of the "Where's My Amended Return" tool since it sometimes shows processing codes before the online status changes.

One thing nobody's mentioned yet is state tax considerations. I'm a Brazilian with a Wyoming LLC and discovered that even though I don't have federal tax filing requirements as a non-resident alien (beyond the Form 5472 already mentioned), some states might still require filing. Wyoming is great because there's no state income tax, but if you formed your LLC in a state with income tax, you might have state filing requirements even without US-source income.

This thread has been incredibly helpful! I'm in a similar situation as a Canadian citizen with a Delaware LLC (mistake on my part - should have gone with Wyoming!). Just wanted to confirm something based on what I'm reading here: if I'm providing digital marketing services to US clients entirely from my home office in Toronto, I would use W-8BEN-E and NOT claim any effectively connected income, correct? My services are performed 100% remotely with no US physical presence. Also, the Form 5472 requirement is news to me - I've been operating for 8 months and had no idea about this filing obligation. Is there any relief for reasonable cause if you genuinely didn't know about the requirement? That $25k penalty is absolutely terrifying for a small business owner. Thanks to everyone who shared their experiences - this is exactly the kind of real-world guidance that's impossible to find in IRS publications!