I gave an incorrect account number to pay my income taxes
They will not send a bill, though there's a chance they will eventually send an accusatory letter.  You must proactively pay your taxes. The simplest route is to send a check to each taxing authority with the respective full amounts due.  I wouldn't bother calling them.  You could also file amended returns with each containing the correct information.  As a general rule, tax advisors tend to counsel against giving bank account information to the IRS for payment purposes (as opposed to refund purposes), both to protect the timing of payment and to make it slightly more difficult for them to seize or lien your account. If you choose to send a check, you can use Form 1040-V and NY Form IT-201-V.  Please triple check your Social Security Number matches your tax return SSN, so they correctly credit you for payment.  You may include an explanation of the closed account if you are feeling either fearful or contrite, but if the amount due is paid in full, then neither taxing authority should really care about your error.
No, always give the most current address information to the IRS, not least because they will use this address to send you important communications, such as refund checks or notices of deficiency. Per the 1040 Instructions, you should put in your address, with no mention of past addresses.  Moreover, if you will change addresses after filing, the IRS has provided Form 8822 to notify them of the new address.  There is a similar Form 8822-B for business addresses. They will use your Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), or Employer Identification Number (EIN) to track who you are.  There's no point to purposely giving an invalid address, and in fact it's technically illegal since you will sign and certify the return as true and accurate to the best of your knowledge. You can't change the W2, the employer issues it and sends it to the IRS. You cannot affect it in any way. The employer reported correctly. You did contribute $4137 in 2015. You then withdrew the excess in 2016, and did it timely, so it is not taxable in 2016. However, the excess contribution should be added back to your wages on your tax return. The way to do it is to add it to the taxable wages amount (reported on W2 box 1), and attach a statement explaining that the amount added is the excess contribution. You then put the corrected amount in the right place on your tax return (line 7 on the form 1040). Adding the difference to misc income (line 21) is OK too, it's the same effect. You will then need to check with your payroll that they're aware that the excess was deposited back on the account of the next year and adjust their reports accordingly. Otherwise you'll end up with excess contribution again. "Square use SSN to verify identity, and they only ask for the last 4 digits for that purpose. If she entered the full SSN - then she entered it into the tax id field, which was a wrong thing to do. It is also worth mentioning that since you mentioned a ""business partner"" that ""should have taken care of taxes"" that you should have a tax adviser whose job would be to take care of taxes and ensure that your interests are well-represented. I would suggest not to try interacting with the IRS on your own. Hire a tax adviser (EA/CPA licensed in your State) to do that. That tax adviser will be able to fix the problem (there are different ways of doing it, depending on the circumstances) and also verify that the business taxes were properly taken care of. When dealing with business partners - assume that what they've ""supposedly"" did was not done, until you see it with your own eyes. Saying that ""Supposedly, her business partner took care of all tax issues"" means, in this case, that you've been caught with unreported income that you tried to conceal. It is your (your sister's...) responsibility to prove otherwise. It is a very weak defense when the IRS comes knocking on the door for their money." "When you say ""set aside,"" you mean you saved to pay the tax due in April? That's underpaying. It's a rare exception the IRS makes for this penalty, hopefully it wasn't too large, and you now know how much to withhold through payroll deductions.  Problem is, this wasn't unusual, it was an oversight. You have no legitimate grounds to dispute. Sorry." "The FTB, as any government agency, is understaffed and underpaid. Even if someone took a glance and it wasn't just an automated letter - consider the situation: you filed as a LLC and then amended to file as a partnership. Unless someone really pays attention - the obvious assumption would be that you had a limited partnership. Yes, you'll need to call them and work with them on fixing this. They do have all the statements you've attached. However, there's a lot of automation and very little attention to details when it comes to matching errors, so don't get surprised if no-one even looked at these statements. Next time your elected government officials talk about ""small government"" and ""cutting government expenses"" - you can remind yourself how it looks in action with this experience." Several taxpayers are in target as per the reports of hackers supposedly, there was an error in the calculating of tax and a refund which has been claimed to be issued. Victims of this kind of attack will be directed to a net banking login page where their username and password is recorded. If you open an account, you sign a contract, of which you get a copy. That ultimately proves that the account exists. As for the money in an account: Double-entry accounting makes it more or less impossible for that to be simply wrong. An account balance is not just a number; it's a sum of transactions, each of which has a corresponding entry in another account where the money came from or went to. What is possible (but extremely rare given the effort banks go to in order to ensure the correctness of their systems) is for transactions to get lost or stuck (because they often have multiple stages), or to have a wrong source or target, or amount. If a transaction gets lost, it's the same as if it never happened - the money is still in the sender's account and you have to convince them to send it to you. If a transaction got stuck, i.e. money was sent but did not arrive, the sender can request their bank to investigate what happened and fix the problem. If an erroneous transaction shows up on your account, you can do the same. Double-entry accounting ensures that this is always possible. "If she reported the income on the business return, I'd treat this as a ""mail audit"". Try to get a clear statement from Square confirming what they reported, under which SSN/EIN, for what transactions. Make a copy of that. If at all possible, get them to send a letter to the IRS (copy to you) acknowledging that they reported it under the wrong number. Copy the IRS's letter. Square's letter, and both personal and business 2012 returns. Write a (signed) cover letter explaining what had happened and pointing out the specific line in the business return which corresponded to the disputed amount, so they can see that you did report it properly and did pay taxes on it as business income. End that letter with a request for advice on how to straighten this out.  Certified-mail the whole package back to the IRS at whatever address the advisory letter gives. At worst, I'm guessing, they'll tell you to refile both returns for 2012 with that income moved over from the business return to the personal return, which will make everything match their records. But with all of this documentation in one place, they may be able to simply accept that Square misreported it and correct their files. Good luck. The IRS really isn't as unreasonable as people claim; if you can clearly document that you were trying to do the right thing, they try not to penalize folks unnecessarily." You should consult a US CPA to ensure your situation is handled correctly.  It appears, the money is Israel source income and not US source income regardless if you receive it while living in the U.S. If you file the correct form, I suspect the form is 1040NR and your state form to disclose your income, if any, in 2015 and 2016, it should not be a problem. Having said that, if you do earn any type of income while in the U.S. , you are required to disclose it to both the IRS and state. The details of any bank accounts are irrelevant. If you're self-employed, you submit your tax return to HMRC at some point after the end of tax year. HMRC then tell you how much tax you owe and when payment is due, and you then pay it. HMRC don't have access to your bank accounts. Note that interest earned on a bank account is treated as taxable income, and banks normally automatically pay the tax due on your behalf, at the basic rate of 20%. If you're self-employed, you need to declare this income on your tax return. And in the case of a joint account, that interest is treated as being split equally. "I've consulted with 5-6 accountants and people who've had the issue before. The advice I received boils down to: ""If you do not attach your 83b with your personal tax return it is not effective. However you can still correct the requirement to file it along with your tax return, because you are within the 3 year window of when the return was originally due."" So you can amend your return/file it late within a certain window and things should be OK. The accountants that have confirmed this are Vanessa Kruze, Wray Rives and Augie Rakow - all of them corporate and credible accountants. You also need to keep onto the confirmation the IRS sent you in case of an audit. There is nothing on IRS.gov about attaching your 83b on a filed late or amended return but those accountants are people who say they've seen it happen frequently, have consulted with the IRS for solutions and that's the one they'd advise one to do in such situation. disclaimer: I am not a CPA" "In the US, Section 3.114 of the Uniform Commercial Code sets the rules for how any confusion in checks or other business transactions is handled: “If an instrument contains contradictory terms, typewritten terms prevail over printed terms, handwritten terms prevail over both, and words prevail over numbers.”  If there was any ambiguity in the way you wrote out the amount, the institution will compare the two fields (the written words and the courtesy box (digits)) to see if the ambiguity can be resolved.  The reality is that the busy tellers and ATM operators typically are going to look at the numeric digits first. So even if they happen to notice the traditional ""and..."" missing, it seems highly unlikely that such an omission would cause enough ambiguity between these the two fields to reject the payment. Common sense dictates here. I wouldn't worry about it." Since you're a US citizen, submitting W8-BEN was wrong. If you read the form carefully, when you signed it you certified that you are not a US citizen, which is a lie and you knew it. W9 and W8 are mutually exclusive. You're either a US person for tax purposes or you're not, you cannot be both. As a US citizen - you are a US person for tax purposes, whether you have any other citizenship or not, and whether you live in (or have ever been to) the US or not. You do need to file tax returns just like any other US citizen. If you have an aggregate of $10K or more on your bank accounts outside of the US at any given day - you need to file FBAR. FATCA forms may also be applicable, depending on your balances. From foreign banks' perspective you're a US person, with regard to their FATCA obligations. Whether or not you'll be punished is hard to tell. Whether or not you could be punished is easy to tell: you could. You knowingly broke the law by certifying that you're not a US citizen when you were. That is in addition to un-filed tax returns, FBAR, etc etc. The fact that you were born outside of the US and have never lived there is technically irrelevant. Not knowing the law is not a reasonable cause for breaking it. Get a US-licensed tax adviser (EA/CPA licensed in the US) to help you sort it out. For purposes of the EIN the address is largely inconsequential. The IRS cannot (read: won't) recover the EIN if you fail to write it down after the website generates it for you. On your actual tax form the address is more consequential, and this is more so a question of consistency than anything. But an entity can purchase property anywhere and have a different address subsequent years. Paying the actual taxes means more than the semantical inconsistencies. The whole purpose of separate accounts is to make an audit easier, so even if someone imagines that some action (such as address ambiguity) automatically triggers an audit, all your earnings/purchases are not intermingled with personal stuff, which just streamlines the audit process. Consequences (or lack thereof) aside, physical means where physical property is. So if you have an actual mailing address in your state, you should go with that. Obviously, this depends on what arrangement you have with your registered agent, if all addresses are in Wyoming then use the Wyoming address and let the Registered Agent forward all your mail to you. Don't forget your $50 annual report in Wyoming ;) How did you open a business paypal without an EIN? Business bank accounts? Hm... this is for liability purposes... "If you want an ""account statement"" from the IRS listing the taxes due and paid and confirming a zero balance remaining, you want what they call a Tax Account Transcript. It sounds like you tried to submit this online, but yes, it would require the actual taxpayer to submit it. The other option would be to fill out Form 4506-T requesting the Form 1040 Tax Account Transcript, have the taxpayer sign it, and mail it in. Presumably whatever method you used to have her sign the Form 1040 you prepared for her you could also use to have her sign the 4506-T. Another option could be to try to request the transcript over the phone. I don't know what authentication they require, or if you would need to have been listed on the 1040 as an authorized Third Party Designee. According to the IRS Transcript FAQ Page: Q19. What if I’m unable to use Get Transcript by Mail? If you are unable to use Get Transcript by Mail, you may try our automated phone transcript service at 800-908-9946 and also receive your transcript by mail. Please allow 5 to 10 calendar days for delivery. But unless there's a reason to think that the tax account wasn't credited properly or the IRS is sending another bill or the like, I don't think there's a lot of point in doing so. In general, the fact that the check cleared the bank should be sufficient documentation that the amount was paid."