Thanks for the info about the 30-day deadline! I think I'm still within that window. How exactly do I get the tax account transcript you mentioned? Does it show specifically which documents they accepted vs. rejected?

You can get your tax account transcript by going to IRS.gov and searching for "Get Transcript Online." You'll need to create an account if you don't already have one. The verification process is pretty strict - you'll need a credit card, mortgage, or loan account number plus a mobile phone in your name. The transcript won't explicitly state which documents were accepted or rejected, but it will show the specific adjustments they made to your return. Look for codes like "420" (examination/audit), "300" (additional tax assessed), or "290" (additional tax assessed after examination). The amounts next to these codes show exactly what changed. The transcript is super helpful because it gives you the exact dollar amounts they adjusted, which helps you understand which credits or deductions were disallowed. That way, you know exactly what documentation to focus on for your reconsideration.

This is important advice! I learned this lesson the hard way too. Also make copies of EVERYTHING you send them, including your cover letter requesting reconsideration. They lose stuff all the time and you need proof of what you submitted and when.

That's interesting! So there might be a way I could still file as Head of Household? Do you know if there are any risks to using this approach with an expired ITIN? Would I need to attach additional forms?

The Head of Household status would only be available if you meet certain requirements - generally having a qualifying dependent (like a child) living with you and providing more than half their support. If you choose to treat your nonresident alien spouse as a resident alien, you'd both need to file using Married Filing Jointly, not Head of Household. This requires submitting a statement with your return and both spouses signing it. The risk is that your husband would then be taxed on his worldwide income, not just US income. If you don't make this election, then Married Filing Separately is usually the correct status, and you can use his expired ITIN without issue. You might want to include a brief statement explaining the ITIN situation with your return.

That's not completely accurate. ITINs issued before 2013 have been expiring on a rolling schedule regardless of use. ITINs with middle digits 70-87 expired in 2019 and middle digits 88-92 expired in 2020. Middle digits 93-99 expired in 2021.

Thanks for the correction! You're right about the rolling expiration schedule for older ITINs. I forgot about that policy. If the OP's husband got his ITIN recently (within the last 10 years), then it would only expire after 3 years of non-use on a tax return. If it's an older one, it might have expired based on those middle digit schedules regardless of use. The IRS sent notices about those expirations, but if he's abroad, he might have missed them.

Is there an income limit on this? I've heard conflicting things about whether high earners can take this deduction.

Yes, there are income thresholds where the deduction begins to phase out. For 2023, the limits start at $182,100 for single filers and $364,200 for joint filers. Above these amounts, it gets more complicated and depends on your business type. If you're in a "specified service business" (like health, law, accounting, consulting), the deduction phases out completely between $182,100-$232,100 (single) or $364,200-$464,200 (joint). For non-service businesses, there's no complete phase-out, but limitations based on W-2 wages paid and business property.

What app do you use for tracking mileage? I've been trying to remember to write it down but I forget half the time.

Is that really still a concern? I thought the IRS has basically accepted the backdoor Roth as legitimate at this point. I've been doing immediate conversions (like within a day or two) for years and never had any issues. Do you have any actual examples of the IRS challenging someone on this?

While the IRS hasn't been actively enforcing the step transaction doctrine against backdoor Roth conversions, it remains a theoretical risk because they've never explicitly blessed the strategy in official guidance. You're right that many people do immediate conversions without issues - the risk is very low. However, for someone who wants to be absolutely cautious, waiting a statement cycle is a reasonable precaution. The Tax Cuts and Jobs Act congressional commentary actually acknowledged the backdoor Roth strategy, which many tax professionals view as implicit approval, but it's not the same as explicit IRS guidance. What I tell clients is to make their own risk assessment - if you're comfortable with the small risk, immediate conversion is fine.

For 2025, if you're covered by a retirement plan at work, the deduction phase-out range for Traditional IRA contributions is $77,000-$87,000 for single filers and $123,000-$143,000 for married filing jointly. At $120k single, you'd be completely phased out, but if you're married, you might be able to take a partial deduction. If you're not covered by a workplace retirement plan, different limits apply. Either way, if you can't deduct it, backdoor Roth makes sense since you'd be making non-deductible contributions anyway.

This is good advice. I'm a bookkeeper (not a CPA) and I always tell people that the best time to hire a tax pro is BEFORE the tax year ends, not after. By April 15, most of what can be done has already been determined by your actions the previous year.

Thanks, this really helps put things in perspective. We definitely fall into the simpler category. I did adjust my W-4 after this surprise, but I was mainly wondering if we were missing something obvious that a professional would catch. Sounds like for our situation, probably not enough to justify the cost.

I've been using TaxCaster from Intuit (free app) to do quarterly check-ins on our tax situation. It's not perfect but it helps me see if we're on track or need to adjust withholding. Saved us from a surprise last year when my wife got a big bonus that was under-withheld.