I don't have an answer to your technical problem.  However,  I disagree or don't understand your statement: "Live abroad so have to e-file".   Why would living abroad preclude you from mailing printed forms?  Does the country you live in not have mail or access to an international delivery service?    I understand that Support may not be able to call you (but I don't know that for a fact).  However, that does not preclude you from calling them.   If  your international issues continue, You may want to consider contacting a trusted friend or relative in the USA to mail the forms.  You may also want to try accessing your account with a Windows 10 computer, if you can find one. ... View more

I am not expert on this.  I will say that in my very limited experience with the IRS & penalties, they usually are correct.  Perhaps the following links can help. https://www.irs.gov/individuals/understanding-your-cp23-notice   https://www.irs.gov/payments/failure-to-pay-penalty The above sites also have links to related sites.   If this does not meet your needs, and others do not answer more specifically, you may want to provide additional information:  when you filed your 2021 return, total tax due on your 2021 return, date of the CP23 notice and any explanation of their computation of the penalty. You may be seeing a penalty, plus interest charges, or perhaps multiple penalty charges if you did not timely file your return.   Lastly, consider paying the penalty soon to stop the accrual of interest and then, if appropriate, contest the charges. Good Luck **Say "Thanks" by clicking the thumb icon in a post   ... View more

The IRS site below will help you determine whether or not you should mail your amended return. https://www.irs.gov/help/ita/should-i-file-an-amended-return   NOTE:  You may wish to wait to send the amended return until after the IRS has processed your initial return.  This can avoid confusion and delays in processing.   The following site tells you where to mail the return. https://www.irs.gov/filing/where-to-file-paper-tax-returns-with-or-without-a-payment **Say "Thanks" by clicking the thumb icon in a post   ... View more

Was your income approximately equal in all 4 quarters of 2021?   Did you have an unusually large amount of taxable income in one or more quarters?  Especially the 3rd or 4th quarter?  This includes things like a large capital gain, IRA withdrawal or other taxable events like these. If so, you may be able to reduce the underpayment penalty amount by completing Form 2210 - Underpayment of Estimated Tax.  Use this form to report the income you received in the appropriate quarter of 2021.   Also, You can consider an appeal of the penalty, if you qualify.  See the following links for more info. https://www.irs.gov/appeals/penalty-appeal https://www.irs.gov/payments/penalty-relief https://www.irs.gov/payments/underpayment-of-estimated-tax-by-individuals-penalty https://www.irs.gov/publications/p505  Tax Withholding and Estimated Tax.   https://www.irs.gov/businesses/small-businesses-self-employed/penalty-relief-due-to-reasonable-cause https://www.irs.gov/businesses/small-businesses-self-employed/penalty-relief-due-to-first-time-penalty-abatement-or-other-administrative-waiver   If the above does meet your needs and you want more specific advice, please respond with info from  the penalty notice you received from the IRS and the reason for the penalty.  If you do not have a penalty notice, look at the notice the IRS sent outlining the changes they made to your return and how that resulted in the penalty, and what the penalty amount was, relative to your taxable income and total taxes owed. good luck. **Say "Thanks" by clicking the thumb icon in a post ... View more

Thank you for the additional info.  I'll share some thoughts. 1)   On a personal level, I think it is wonderful that you are giving gifts and considering having the gifts be a way of teaching the kids about investing.  If the gifts are in the kids' names, remember that when the kid reaches the age of majority, they can spend the gift on whatever they want to. 2)  From a tax perspective, you are not required to file the form 709 as long as you do not exceed the maximum gift exclusion. 3)  From a personal perspective, I don't file tax forms unless I am required to or unless it is advantageous to do so.  I personally don't file form 709 because I never exceeded the exclusion amount. 4)  As reported by other contributors to this discussion, both the gift and estate exclusions are currently indexed to inflation.  Thus it is reasonable to think in constant dollars for longer terms - such as the 40-50 years you mentioned.  Using constant dollars consider the following:  If you were to give each kid $15,000 per year * 2 Kids * 40 years = $1.2 Million, which is still far below the lifetime exclusion limit. 5) In my personal opinion, it is never too early to start thinking of and set up an estate plan, a will, and medical power of attorney documents. 6)  In my personal opinion, I would not worry about filing the form 709.  But you certainly have the option to do so. **Say "Thanks" by clicking the thumb icon in a post ... View more

Did you read the entire article that you referred to? Please go back and carefully reread it. Also, your question mentions a gift for "one kid", but later refers to "them" - implying more than one person - or does "them" mean multiple gifts to the same person?  In different years or in the same year? Gift tax is determined on the basis of dollars given to a specific person per year.   Did any of your gifts exceed the $15,000 per year per person exclusion? (In 2021, gifts of less than $15,000  per person, per year, are not subject to gift taxes - they are excluded.)  If the gifts were under this limit, then you do not need to report them. If the gifts were over this limit, then you do need to report them   Later, The article you mention states "For 2021, an individual’s combined lifetime exemption from federal gift or estate taxes is $11.7 million." Are you seriously concerned that you will exceed this lifetime exemption of $11.7 million? If your answer is yes, then I suggest that you may want to pay an advisor to develop an estate plan to help minimize the tax impact.  If I were in that situation, I would not want to my guide to be an open forum such as this one.  Note that not all of your assets at the time you die need to be part of your estate, hence the need for an estate plan. If your answer is no.  You have no need to worry about filing the form 709.   Just in case you "actually hit it" big, you can worry about gift and estate tax exclusion limits at that time.   If this does not answer your question, please provide more specific information and numbers to help us understand your situation. You can read more about IRS and gift taxes here https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-gift-taxes  **Say "Thanks" by clicking the thumb icon in a post ... View more

Grand Rapids in which state? ... View more

@DavidF2  I suggest you read my first response in this thread.   Also, if you want to get more specific "what if" alternatives and estimates using turbotax, you can buy and use the desktop version of whichever product you currently used.  The latest version available is for tax year 2021.  I use this for my estimated taxes, assuming 2022 will be similar to 2021.  (That is not always a good assumption, but it is good enough for me and my estimates.)    If you choose to do this, make a copy of your 2021 return, and give it a different name, so you do not overwrite your 2021 return.  Then you can make any modifications that you care to, based upon your knowledge of what has happened in 2022, and estimates of what will happen in the remainder of 2022.  This will give you a pretty good idea of what your 2022 taxes will be, and you can compute your estimated tax payments from that.  This includes your state taxes.   Lastly, regarding your question "My employer is in Tennessee and I live in Alabama so the work and home rules do not apply, Correct?"  I suggest posting this in a new thread.  this topic is beyond my area of expertise. **Say "Thanks" by clicking the thumb icon in a post ... View more

From my personal experience I agree with @Carl 's most recent comments about IRS and their reaction to errors as being oversight, misunderstanding of tax law, or honest mistake.  ... View more