I went through this exact same frustration about 3 weeks ago! The transition caught me completely off guard too. I ended up choosing LOGIN.GOV and it was actually pretty straightforward once I got past the initial confusion. Here's what I learned: your old EFTPS account and all your information is still there - they just added this new security layer on top. After setting up LOGIN.GOV (took about 10 minutes), I was able to access my same account with all my payment history, saved bank accounts, and even my scheduled quarterly payments. The IRS apparently made this change as part of a broader security upgrade across all their systems. While it was annoying at first, I have to admit the new authentication feels much more secure than the old PIN system. I'd recommend just biting the bullet and setting up one of the new login methods - LOGIN.GOV seems to be the more popular choice based on what I've seen here. Don't worry about losing your account data - it's all still there waiting for you once you get through the new login process!

I went through this same transition about two weeks ago and wanted to share my experience since it sounds like a lot of people are dealing with this surprise change. The new LOGIN.GOV requirement initially frustrated me too, but once I got through the setup process, I actually prefer it to the old PIN system. The multi-factor authentication gives me more confidence that my tax payment information is secure, especially with all the identity theft issues we hear about these days. One thing that helped me was doing the LOGIN.GOV setup on a desktop computer rather than my phone - the interface seemed cleaner and easier to navigate. The verification process was straightforward: just email confirmation and a text message code to my phone. After connecting through LOGIN.GOV, I was relieved to find all my saved payment methods, scheduled payments, and payment history exactly where I left them. The IRS definitely could have communicated this change better to users, but the actual transition preserves all your existing account information. For anyone still on the fence about making the switch, I'd recommend just getting it done before your next payment deadline. It's a one-time setup that takes about 15 minutes, and then you're back to making payments as usual with better security.

I'm in almost the exact same situation as you, Paolo! Started an LLC about 18 months ago, got the EIN, but never actually used it for anything. I've been putting off dealing with the dissolution because the IRS guidance online is so confusing. After reading through all these helpful responses, I'm feeling much more confident about the process. It sounds like the key steps are: 1) complete the state dissolution first, 2) send a simple notification letter to the IRS via certified mail, and 3) keep good records of everything. One question I have is about timing - is there any deadline for sending the IRS notification letter after the state dissolution is finalized? I want to make sure I handle this properly but also don't want to stress about rushing if there's no specific timeframe required. Thanks to everyone who shared their experiences - this thread has been incredibly valuable for demystifying what seemed like a complicated process!

This has been such a comprehensive and helpful discussion! I'm actually dealing with this exact situation right now - formed an LLC last year, got an EIN, but never used it for any business activities before deciding to dissolve it. Reading through everyone's experiences has really put my mind at ease about the process. The consensus seems clear: you can't "cancel" an EIN, but sending that notification letter to the IRS after your state dissolution is complete is definitely the right move for keeping everything clean. I particularly appreciated the practical tips about using certified mail for proof of delivery and waiting for the official state dissolution confirmation before sending the IRS letter. Those details make a huge difference for doing this properly. One thing that struck me from reading all these responses is how much confusion there is around this topic initially, but how straightforward it actually becomes once you understand the basic steps. The IRS website really does make this seem more complicated than it needs to be! For anyone else in this situation who might be reading this thread later, the key takeaways seem to be: 1) Complete your state dissolution first and get official confirmation, 2) Send a simple, straightforward notification letter to the IRS via certified mail, 3) Keep detailed records of everything, and 4) Check if your state has any additional filing requirements even for inactive LLCs. Thanks to everyone who shared their experiences - this community knowledge is invaluable for navigating these business administrative tasks that aren't always well-documented elsewhere!

Anthony, I had a very similar situation last year and it drove me crazy trying to figure it out! One thing that helped me was requesting a transcript of my tax account from the IRS to see exactly how they calculated my Child Tax Credit. You can get your transcript online at irs.gov or by calling them. The transcript shows line-by-line how your credit was calculated and any adjustments that were made. In my case, I discovered there was a coding error where my filing status wasn't properly matched to my income, which triggered an automatic reduction. Since both you and your tax professional got the same result, there might be something in your tax record or a form that's causing the system to automatically reduce your credit. The transcript will show you the IRS's actual calculation versus what you expected, which should help identify the disconnect. It's frustrating when you're counting on that money, especially with young kids. Hope you can get it sorted out!

I've been through something very similar and know how frustrating this can be! One thing that caught my attention - you mentioned being out of work for 3 months but still earning $46,000 total. This suggests you had a decent income when you were working, which is good for the credit calculation. Here's something specific to check: Look at your Form 1040 line 19 (Child Tax Credit) and compare it to what you calculated manually using the Child Tax Credit worksheet. Sometimes tax software has glitches or doesn't properly account for all circumstances. Also, double-check that your children's ages are entered correctly in your tax software. The system is very literal - if there's any discrepancy in birthdates or if a child aged out during the tax year, it can affect the calculation. Since both you and the professional got the same result, I'd lean toward either a systematic issue with how your specific situation is being processed, or there's a piece of information that's being consistently entered incorrectly. The transcript suggestion from Mei Wong is spot-on - that will show you exactly what the IRS sees and calculated. Don't give up! With your income level and two qualifying children, you should definitely be getting a substantial Child Tax Credit.

This is really helpful information! I'm in a similar situation with my S-Corp and was wondering about the phone deduction. One thing I'm curious about - how do you all track your business vs personal usage percentage? I feel like estimating 70% business use is reasonable for my situation, but I'm worried about justifying that number if the IRS ever asks. Do you keep detailed logs, or is it more of a reasonable estimate based on your work patterns? My phone is definitely essential for client calls, emails, and coordinating with vendors, but I also use it for personal stuff in the evenings and weekends. Also, does the same logic apply to tablets? I'm thinking about getting an iPad for presenting to clients and managing project documents on job sites.

I've been dealing with this exact situation for my marketing consultancy S-Corp. My accountant gave me similar advice - 100% deduction on the phone purchase since it's primarily business use, but only the business percentage on monthly service. One thing that helped me was actually documenting my business use for a full quarter to establish a defensible percentage. I tracked business calls, client emails, work-related apps, GPS usage for client meetings, etc. Ended up with about 75% business use, which felt much more solid than just estimating. For record keeping, I created a simple one-page memo explaining why the phone is necessary for my business operations (client calls, email access, scheduling, document reviews on the go, etc.) and kept all purchase receipts. The monthly bills I highlight the business percentage and keep a running total. The peace of mind from having proper documentation is worth the extra effort, especially with S-Corps where everything flows through to your personal return. Better to be over-prepared than scrambling if you ever get questioned on it.

Be very careful about this arrangement - there are several red flags here that could get you in trouble with the IRS. The combination of cash payments, using your own crew, and working for the same employer in dual roles needs to be handled extremely carefully. First, the "substantially different work" test is critical. Your contractor work must be genuinely different from your employee duties, not just the same work done at different times. If you're doing similar construction work, the IRS might view this as your employer trying to avoid payroll taxes on overtime or additional regular work. Second, regarding your helpers - if you're providing equipment and directing their work, they're likely YOUR employees, not subcontractors. This means you'd need to handle payroll taxes, workers' comp, and all employer obligations. Many people miss this and face significant penalties. The cash payment preference is concerning. While not illegal if properly reported, it often indicates the employer wants to keep things "off the books." Make sure you get proper documentation (1099-NEC) and report ALL income. I'd strongly recommend getting professional tax advice before proceeding. The potential for worker misclassification issues, unreported income problems, and employment law violations could be very costly. Consider whether the extra income is worth the compliance complexity and potential risks.

You've received some excellent advice here, but I want to emphasize one crucial point that could save you from serious legal trouble: the IRS has been cracking down hard on "sham contractor" arrangements, especially in construction. The fact that your boss prefers cash payments and you'd essentially be doing construction work (just at different times) raises major red flags. The IRS doesn't just look at when you work - they examine whether the work is truly independent contracting or if it's just a way to avoid overtime and payroll taxes. Here are the key tests the IRS uses: - Do you have the right to control HOW the work is done? (Sounds like yes) - Are you economically dependent on this employer? (You're already their employee) - Is this work integral to their business? (Construction work for a construction company - yes) If you fail these tests, the IRS could reclassify all your "contractor" payments as employee wages, meaning your boss owes back payroll taxes, penalties, and interest. Worse, if they try to claim you were responsible for the taxes, you could be stuck with a massive bill. Before you proceed, I'd strongly recommend having your boss consult with an employment attorney or tax professional. Many employers think they can just call someone a contractor, but the legal requirements are strict. Getting this wrong isn't just expensive - it can result in criminal charges for willful misclassification. Consider asking for overtime pay or a raise instead. It's much cleaner legally and financially.