One important thing nobody's mentioned - if you file on time but your return gets rejected after the deadline, make sure you keep proof of your original filing attempt! Screenshot the confirmation page showing you submitted before the deadline. This has saved me from penalties twice when dealing with rejections. The IRS system timestamps your submission attempt, not just the final acceptance.

Great question about payment timing! As others have mentioned, you should always make your payment by the filing deadline regardless of acceptance status. I learned this the hard way a few years ago when I waited for acceptance and ended up paying interest on late payments. One thing to add - if you're ever unsure about your exact tax liability close to the deadline, it's better to overpay slightly than underpay. The IRS will send you a refund for overpayments (though it takes time), but underpayments start accruing interest and penalties immediately after the deadline. Also, for future reference, you can make payments online through IRS Direct Pay or EFTPS even if your return hasn't been accepted yet. Just make sure to include your SSN and tax year so the payment gets properly credited to your account when your return is eventually processed. Glad your return got accepted! The 1095-A forms can definitely cause processing delays, especially when combined with dependent status questions.

One thing to be aware of - when your son turns 18, the survivor benefits might automatically switch from your account to his own direct account. That's what happened with my daughter. When this happens, he will be responsible for any potential tax liability from that point forward. The good news is that most 18-year-olds don't have enough additional income to make their survivor benefits taxable, especially if they're full-time students (benefits can continue until 19 if still in high school).

Just wanted to add something that might help ease your mind about the audit concerns you mentioned. The IRS has specific safe harbors for children receiving survivor benefits, and they're generally very understanding about these situations since they recognize families are dealing with loss. If your son's only income is survivor benefits and they're under the taxable thresholds, you're actually at very low risk for audit issues. The IRS focuses their limited audit resources on higher-income situations and complex transactions, not children receiving government benefits. That said, I'd definitely recommend keeping good records - save all the Social Security benefit statements (Form SSA-1099) each year, even if you don't need to file. If questions ever come up later, having that documentation will make everything much easier. You can also set up a my Social Security account online to track his benefits electronically. The fact that you're asking these questions now shows you're being responsible about this. Most families in similar situations don't have tax filing requirements, but staying informed like you're doing is the right approach.

Great question! I've been using FreeTaxUSA's professional version for preparing returns for family and friends. It's much more affordable than the big names - around $25 per federal return plus state fees, and you can manage multiple clients under one account. What I really like about it is that it handles all the common situations you mentioned (W-2s, standard deductions, basic credits) really well, and the interface is clean and straightforward. You're not paying for a bunch of bells and whistles you probably won't need for simple returns. One thing to keep in mind - make sure you're comfortable with the responsibility aspect. Even with "basic" returns, there can be tricky situations that pop up (like unreported income, dependents with SSN issues, etc.). Having a good relationship with your clients about what you can and can't handle is key. I always tell people upfront that if their situation gets complicated, I'll refer them to a CPA. Also seconding what others said about the PTIN - definitely get that sorted first. It's free and required by law if you're charging for prep services.

Something I wish someone had mentioned to me when I started - keep really good records of what you charge each client and any expenses related to your tax prep business. Since you're earning income from this (even if it's just $35-65 per return), you'll need to report it on your own taxes. I'd suggest setting up a simple spreadsheet to track client payments, software costs, PTIN fees, any supplies you buy, etc. This becomes business income and you can deduct legitimate business expenses. Just makes everything cleaner come tax time for yourself. Also, consider asking clients to pay you via check or electronic transfer rather than cash so you have a clear paper trail. Makes record-keeping much easier and looks more professional too.

Great question, Derek! I went through this exact same confusion with my RSUs from Microsoft last year. Based on what you're describing with Fidelity automatically selling shares to cover taxes, you're definitely dealing with a "forced sale" situation rather than net settlement. Here's what you need to know: Your company should already be reporting the full fair market value of all 130 RSUs as ordinary income on your W-2 for the year they vested. This covers the tax on the compensation aspect. However, you'll also need to report the sale of those 26 shares that were sold for tax withholding on Schedule D. The tricky part is that your 1099-B from Fidelity might show an incorrect cost basis (often $0) for those sold shares, which would make it look like you have a big capital gain when you actually don't. Since you already paid ordinary income tax on the full value through your W-2, the cost basis for those sold shares should equal the fair market value on the vesting date. If the 1099-B basis is wrong, you'll need to use Form 8949 to make the adjustment. Most people miss this and end up paying tax twice on the same income. The remaining 104 shares you keep have a cost basis equal to their FMV on vesting date, so when you eventually sell those, any gain/loss is calculated from that point. Hope this helps clarify things!

Derek, you're dealing with a really common source of confusion that trips up a lot of people with RSUs! Based on your description of Fidelity using sell-to-cover and only 104 shares ending up in your account while 26 were sold, this is definitely a "forced sale" scenario. The good news is that your employer has likely already handled most of the heavy lifting by including the full value of all 130 RSUs as ordinary income on your W-2 when they vested. This means you've already paid income tax on the compensation value of those shares. However, you do need to report the sale of those 26 shares that were sold to cover taxes on Schedule D. Here's the catch that gets most people: your 1099-B from Fidelity probably shows a $0 cost basis for those sold shares, which would create an artificial capital gain. Since you already paid ordinary income tax on their full value, the correct cost basis should be the fair market value on the vesting date. You'll need to use Form 8949 to make this basis adjustment - otherwise you'll end up paying tax twice on the same income. The 104 shares you kept don't need to be reported until you actually sell them, and their cost basis will be the FMV on the vesting date. This is one of those areas where the tax code creates unnecessary complexity, but once you understand the pattern it becomes much clearer!

This whole situation really highlights how the tax code can create unexpected hardships for seniors, and I feel for your aunt dealing with this confusing situation. The 85% Social Security taxation she's experiencing with Married Filing Separately status is unfortunately correct based on current IRS rules. What's particularly frustrating about her case is how those 21 days of living together in December triggered the harsh MFS treatment for the entire tax year. The IRS rule is very black and white - ANY cohabitation during the tax year means up to 85% of Social Security benefits can be taxable with virtually any other income when filing separately. For some context on why this happens: when you're married filing separately and lived with your spouse during the year, the threshold for Social Security taxation drops to essentially $0. This means her $22,100 in work income immediately pushes her into the 85% taxation category, with no 50% middle ground available. Looking ahead to next year, your aunt and her husband really should consider the financial benefits of filing jointly. With their combined situation - her Social Security income and his non-Social Security income - they might stay under the $44,000 threshold where only 50% of Social Security becomes taxable instead of 85%. The potential tax savings could be substantial. I'd recommend they sit down with a tax professional who can run the actual numbers comparing MFS vs MFJ for their specific situation. Sometimes seeing the real dollar difference helps reluctant spouses understand why cooperation on tax filing benefits both parties financially.

I'm really sorry your aunt is dealing with this frustrating tax situation. As a newcomer to understanding these complex Social Security taxation rules, I've learned so much from reading through everyone's explanations here. What strikes me most about your aunt's case is how those 21 days in December essentially created a year-long financial penalty that she probably never saw coming when she got married. The idea that ANY cohabitation during the tax year triggers the harsh MFS treatment seems incredibly unfair, especially for seniors on fixed incomes who are just trying to find companionship later in life. From everything I've read here, it sounds like the 85% taxation rate she's experiencing is unfortunately correct under current IRS rules, but there's definitely hope for better outcomes next year if she and her husband can work together on joint filing. Given that he's younger and not collecting Social Security yet, their combined income situation might actually work in their favor for avoiding the higher taxation brackets. I'd really encourage your aunt to share some of these responses with her husband - sometimes seeing multiple explanations of how much money they could potentially save by filing jointly helps reluctant spouses understand why cooperation benefits everyone. The tax code shouldn't force people to choose between personal happiness and financial security, but at least understanding these rules can help minimize the impact. This thread has been incredibly educational about how marriage timing can have such dramatic tax consequences. Thank you for sharing your aunt's situation - it's helping many of us learn about these important but often overlooked tax implications.