One thing nobody's mentioned yet - if you're really in a bind financially, you might qualify for Currently Not Collectible status. It's basically where the IRS determines you can't afford to pay them right now due to your financial situation. Interest and penalties still accrue, but collections actions stop. You have to disclose all your financial info (income, expenses, assets) using Form 433-F, and they'll determine if your necessary living expenses leave you unable to pay. It's temporary - they'll review your situation periodically to see if your finances have improved.

Just a quick warning from personal experience - if you wait until February 2025 without making ANY arrangements with the IRS, you might start getting notices about tax liens or levies before then. The IRS typically starts sending notices about 45 days after your filing if you owe money, and they escalate from there. After about 6 months of non-payment and non-communication, they might file a Notice of Federal Tax Lien, which appears on your credit report and can really mess up your ability to get loans, credit cards, etc. If you go further without addressing it, they could potentially levy (take money from) your bank accounts or garnish wages.

Little tip from someone who's been a trustee for years - if you're making distributions "in case" as your CPA suggested, make sure to document the INTENT of the distribution clearly. Write down why you're doing it, who authorized it, and what trust provision you're following. I've found keeping a trustee journal with all these details saves tons of headaches later, especially if you're ever questioned by beneficiaries or (god forbid) end up in court. Courts give trustees wide latitude if they can show they were acting in good faith with proper documentation.

As someone who's dealt with trust administration myself, I'd strongly recommend getting clarity from your CPA before making any moves tomorrow. The phrase "just in case" is concerning - there should be a specific tax or legal reason for this distribution. A few thoughts based on your situation: 1. **Never use your personal account** - this creates unnecessary risk and potential for claims of self-dealing. If the subtrust accounts are already set up, distribute directly to those. If not, even a basic trustee checking account would be better than commingling with personal funds. 2. **Understand the "why" first** - Your CPA might be thinking about income tax distribution requirements under the 645 election, but you need to know exactly what they're trying to accomplish. Different types of income may have different distribution requirements. 3. **Document everything** - Whatever you decide, make sure you have clear records of the amounts, the trust provisions you're relying on, and the purpose of the distribution. If you can't get clarity from your CPA before tomorrow, consider whether this can wait until you have proper guidance. Trust administration mistakes are much harder to fix after the fact than they are to prevent upfront.

lmao good luck. I've been trying to get my refund sorted for months. At this point, I'm convinced the IRS is just a black hole where our tax returns go to die 💀

I feel your frustration! I went through the same thing last month. One thing that helped me was using the IRS callback feature - instead of waiting on hold, you can request a callback and they'll call you back when an agent is available. Also, try calling right at 7 AM when they open or around 1-2 PM when call volumes tend to be lower. The trick is persistence - it took me about 5 tries but I eventually got through. Don't give up!

Did your CPA provide any documentation about why they thought you qualified for HoH? I'm surprised they were so confident about this if you were trading off claiming the kids. When I got divorced, my tax person was super strict about HoH requirements and made me document everything.

First, my deepest condolences for your loss. This is such a difficult time and dealing with tax complications on top of grief is incredibly stressful. I think you should definitely file your wife's final return - it's required by law and avoiding it won't make any potential issues go away. The good news is that if you've been filing separately all these years, her final return should be relatively straightforward as married filing separately. Regarding your Head of Household status, I'd recommend gathering all your documentation from those years (mortgage/rent payments, utility bills, childcare expenses, etc.) to see if you truly met all the requirements the enrolled agent listed above. The fact that you alternated claiming the children as dependents could be problematic for HoH eligibility in the years you didn't claim them. Consider getting a consultation with a different tax professional for a second opinion on your situation. They can review your specific circumstances and help you determine if you need to amend any returns. It's better to be proactive about this than to wait for the IRS to potentially discover any issues later.

This is probably a dumb question but can you use a credit card to pay a CP2000? I've got points on my card and figured I might as well get something back from this painful experience lol

Just went through this exact same situation with a CP2000 from 2021! The key thing I learned is that you absolutely cannot set up the payment plan online through the regular IRS payment portal until after you've formally agreed to the CP2000 assessment. Here's what worked for me: 1. First, I had to decide whether to agree or disagree with the proposed changes on the CP2000 2. I signed and mailed back the response form agreeing to the assessment 3. About 2 weeks later, I called the specific number on my CP2000 notice (not the general IRS number) and requested the 180-day payment plan 4. The agent set it up over the phone and gave me a confirmation number The 180-day plan is nice because you don't have to provide financial statements like you do for longer payment plans. Just make sure to keep making payments even if you don't hear back right away - the interest keeps accruing! One tip: when you call, have your CP2000 notice in front of you with the specific reference number. The agents can pull up your case much faster that way.