One thing to consider that nobody mentioned yet - if your son's account was changed to his SSN mid-year when he turned 18, there might be partial year reporting. The bank might have reported the interest earned before his birthday under your SSN, and interest after his birthday under his. For such small amounts it probably doesn't matter much, but it's good to understand how the split works. When my son turned 18, the bank actually sent me a partial year 1099-INT for the first half of the year, and sent him one for the second half.

I work at a credit union (not a tax pro) and see this confusion all the time. Here's the simple version: banks track interest by SSN/TIN for tax reporting. When your son turned 18 and became primary, the system should have switched the taxable interest to report under his SSN. Banks only send 1099-INTs when interest is $10+, which is why nobody got a form. The $3 interest is still technically taxable income, but it's so small the IRS doesn't really track it. For your records, you should only report interest from accounts where YOUR SSN is the primary tax reporting number. Your son would report his if he files (which he doesn't need to with only $3 income).

Just to add something that nobody's mentioned yet - when you file your amended return, make sure you include a brief explanation that you received the 1099-DIV after filing your original return. The IRS is generally understanding about these situations if you're proactive and clear about what happened. Also, check if you need to amend your state return too. Some states automatically receive federal amendment info, but others require separate amended state returns.

I went through something very similar last year with a late 1099-MISC from a consulting gig. What really helped me was keeping detailed records of when I received the form and any communications (or lack thereof) from the company. Before reporting them to the IRS, I'd suggest sending the company a brief email documenting that you received the form late and asking for an explanation. Sometimes there are legitimate reasons (like corporate restructuring issues), and having their response on record can be helpful if you do decide to report them. For the amendment process, one thing that caught me off guard was that the IRS processing time for amended returns is much longer than regular returns - typically 16-20 weeks. So don't panic if you don't hear back right away. Also, if you're owed a refund from the amendment, you won't get any interest on it, which is frustrating but just how it works. The good news is that since you're being proactive about fixing this, you shouldn't face any penalties. The IRS generally doesn't penalize taxpayers for honest mistakes, especially when they're caused by late forms from third parties.

Just to add a bit of perspective - I've been living abroad for 15+ years and have filed Form 2555 many times. The "tax home" concept gets easier with time. A tip that helped me: keep a simple log of your physical location each day of the year. I use a Google spreadsheet with dates and countries. This helps prove your physical presence test and also documents your tax home. IRS doesn't require this documentation upfront, but if you're ever audited, having this record is invaluable.

As someone who went through a similar situation when I first moved abroad, I can confirm what others have said - Australia would be your tax home established in 2017, regardless of which cities you lived in within the country. One thing I'd add that might help: since you mentioned you were initially a student and then transitioned to work, make sure you understand how this affects your qualifying period. The IRS generally considers your tax home established when you move to a foreign country with the intention of remaining there indefinitely, which can include periods of study if you later transition to work in the same country. For the Physical Presence Test, your 2-week trip to New Zealand actually works in your favor since you were still outside the US. Just make sure you count the days carefully - partial days of travel usually don't count toward the 330-day requirement. Also, since you're in Australia, don't forget to consider whether claiming the Foreign Tax Credit might be more beneficial than the Foreign Earned Income Exclusion, especially if you're in a higher Australian tax bracket. You can't use both on the same income, but you can choose whichever gives you better tax treatment.

Um actually I think everyone here is missing something important. Graduate stipends ARE subject to income tax but NOT self-employment tax, unless your specifically working as an independent contractor for the university (which almost no grad students are). When u get a 1099-MISC or 1099-NEC for your stipend, you should report it on the "Other Income" line (Line 8 on the 2022 Form 1040), NOT Schedule C. If you accidentally reported it on Schedule C, that would trigger self-employment tax of about 15.3% on top of regular income tax!

Hey Zoey! I went through almost the exact same situation last year as a PhD student. The key thing to understand is that CP2000 notices are generated automatically when the IRS's computer systems detect a mismatch between what third parties reported about your income (like your university's 1099-MISC) and what you reported on your tax return. For the dividend income - if you did receive dividends and didn't report them, you'll probably need to accept that part of the adjustment. But for the self-employment tax issue, you definitely have grounds to dispute this if your stipend is truly a fellowship/scholarship payment. Here's what I'd recommend: First, gather your stipend award letter from your university that clearly states the nature of the payment (fellowship vs. compensation for teaching). Second, if you have both research and teaching components, get clarification from your department about what percentage is fellowship vs. teaching assistantship, since they're taxed differently. Third, respond to the CP2000 by the deadline with a clear written explanation and all supporting documentation. The good news is that if you can demonstrate your stipend qualifies as a scholarship/fellowship payment, the IRS will typically reverse the self-employment tax portion. Don't panic - this is actually a pretty common issue that gets resolved once you provide the proper documentation!

call the irs advocate line! they helped me figure out why mine was delayed

Looking at your transcript, the 846 code on 4/30 means they definitely issued your refund. Since you had that debt offset situation that got reversed, there might have been some confusion in their system about your payment method. The additional tax assessments (290 codes) in May suggest there was still some processing happening after the refund was issued. I'd give it another week or two for a mailed check - sometimes they take longer than the usual 5-7 days when there's been transcript complications like yours. If nothing by then, definitely call the taxpayer advocate service.