How would IRS treat reimbursement in a later year of moving expenses?
IRS pub 521 has all the information you need. Expenses reimbursed. If you are reimbursed for your expenses and you   use the cash method of accounting, you can deduct your expenses either   in the year you paid them or in the year you received the   reimbursement. If you use the cash method of accounting, you can   choose to deduct the expenses in the year you are reimbursed even   though you paid the expenses in a different year. See Choosing when to   deduct, next. If you deduct your expenses and you receive the   reimbursement in a later year, you must include the reimbursement in   your income on Form 1040, line 21 This is not unusual. Anybody who moves near the end of the year can have this problem. The 39 week time test also can be an issue that span over 2 tax years. I would take the deduction for the expenses as soon a I could, and then count the income in the later year if they pay me back. IF they do so before April 15th, then I would put them on the same tax form to make things easier. I believe moving reimbursement has to be counted as income no matter when you get it. I'd just put it under miscellaneous income with an explanation.
"The only ""authoritative document"" issued by the IRS to date relating to Cryptocurrencies is Notice 2014-21. It has this to say as the first Q&A: Q-1: How is virtual currency treated for federal tax purposes?   A-1: For federal tax purposes, virtual currency is treated as property. General tax principles applicable to property transactions apply to transactions using virtual currency. That is to say, it should be treated as property like any other asset. Basis reporting the same as any other property would apply, as described in IRS documentation like Publication 550, Investment Income and Expenses and Publication 551, Basis of Assets. You should be able to use the same basis tracking method as you would use for any other capital asset like stocks or bonds. Per Publication 550 ""How To Figure Gain or Loss"", You figure gain or loss on a sale or trade of property by comparing the amount you realize with the adjusted basis of the property. Gain. If the amount you realize from a sale or trade is more than the adjusted basis of the property you transfer, the difference is a gain. Loss. If the adjusted basis of the property you transfer is more than the amount you realize, the difference is a loss.  That is, the assumption with property is that you would be using specific identification. There are specific rules for mutual funds to allow for using average cost or defaulting to FIFO, but for general ""property"", including individual stocks and bonds, there is just Specific Identification or FIFO (and FIFO is just making an assumption about what you're choosing to sell first in the absence of any further information). You don't need to track exactly ""which Bitcoin"" was sold in terms of exactly how the transactions are on the Bitcoin ledger, it's just that you bought x bitcoins on date d, and when you sell a lot of up to x bitcoins you specify in your own records that the sale was of those specific bitcoins that you bought on date d and report it on your tax forms accordingly and keep track of how much of that lot is remaining. It works just like with stocks, where once you buy a share of XYZ Corp on one date and two shares on another date, you don't need to track the movement of stock certificates and ensure that you sell that exact certificate, you just identify which purchase lot is being sold at the time of sale." From HSA Resources -  I understand that I can reimburse myself from my HSA for qualified medical expenses that I pay out-of-pocket but is there a time limit? Do I need to reimburse myself in the same year? You have your entire lifetime to reimburse yourself. As long as you had your HSA established at the time the expense was incurred, you save the receipt and it was not otherwise reimbursed, you can reimburse yourself for the expense from your HSA even years later. The important thing not asked or mentioned above is that the HSA must be in place before the expense occurred. In your case, should the LASIK procedure be before the HSA is established, it's not an eligible expense. "I do a lot of my own legal work, even sued the IRS, and I always win**.  I would not attempt to do this myself.  I'd run straight to a tax professional***.  But if I did attempt this myself... My position is that I did a 401K to IRA rollover in good faith.  Such a rollover is perfectly common.  eTrade saw the paperwork and knew I was rolling over a 401K, and knew or reasonably should have known this rollover would be to an IRA, since rolling over to a cash account is a completely insane act which no-one would ever do.  I would gather and prepare to present every document that supports this notion in any way.  I would then take a hard look at my documentation and see how well I can support that argument.   Then I would research cases in tax court to see how the courts treated situations like yours.   I would not roll over the money to another IRA account until I had done that.   And I would move quickly.  This is a hard problem and there are no pat answers.  It depends a lot on the finer details.  One last thing.  Next time you do a move like this, start small.  Move $2000 over. ** My real skill is swallowing my pride and knowing when I'm wrong.  I settle those, and only fight the guaranteed winners.  *** This is not the usual SE kneejerk of ""hire a professional"".  I almost never do; but I would here.  It's an arcane area.  Also acting on a professional's advice is a ""get out of jail free"" card regarding penalties or punishments." "I also talked to the IRS yesterday to get a few of my own questions answered, and I asked a few of these while I was at it (as I didn't know the answers for sure either, even after reading IRS pub 969). To answer your specific questions: I would, however, like to confirm a few things: You are allowed to have multiple HSA accounts. My company forces me to   use a specific bank if they are going to be make contributions.   However, I would like to move this money to a higher-risk/higher-yield   account. You are allowed to withdraw money to reimburse any past payments that   were made after the HSA is opened – perhaps years later. This would   allow me to accumulate interest on the money and then get reimbursed   later. You can transfer money between HSAs, etc. and the money will still   cover any payments since the first HSA was opened? I am currently unmarried and without children. An HSA can be made to   pay for any dependent or spouse medical bills as well. I am currently   signed up with an HSA that is marked as ""individual"" or something. I   assume that once I get married, I should have no issues using this   money from the past on my wife and kids? Note that I am not a certified tax professional and you should not rely on this information for your own tax decisions, but should investigate or contact the IRS yourself." Estimated tax payments should be a reasonable estimate of what you owe for that time period. If it seems reasonable to you, it is probably reasonable. Sure, you can adjust for varying-length periods. As long as, in the end, you can and do pay what you owe, and don't underpay the estimated/withholding by enough that you owe a penalty, the IRS isn't all that picky about how the money is actually distributed through the year. As was once famously said, Our new Constitution is now established, and has an appearance that promises permanency; but in this world nothing can be said to be certain, except death and taxes. — Benjamin Franklin, 1789 It's very likely that either the company or you personally is going to have to pay taxes on that money. Really the only way to avoid it would be if the company spent that money on next year's expenses, and paid the bill before the end of this year. Of course you can only do that if the recipient is willing to receive their money so far in advance, which isn't necessarily the case since they would pay more taxes this year as a result. As for whether it's better to have the company pay the tax or for you to do as your accountant suggests, there are a lot of factors that go into that equation, and my gut feeling is that your accountant already ran it both ways and is suggesting the better choice. "According to this post on TurboTax forums, you could deduct it as an ""Unreimbursed Employee"" expense. This would seem consistent with the IRS Guidelines on such deductions: An expense is ordinary if it is common and accepted in your trade, business, or profession. An expense is necessary if it is appropriate and helpful to your business. An expense does not have to be required to be considered necessary. Office rent is not listed explicitly among the examples of deductible unreimbursed employee expenses, but this doesn't mean it's not allowed.  Of course you should check with a tax professional if you want to be sure." This is a common occurrence, I know people who moved and then only remember the next spring during tax season that they never filed a new state version of a W-4. Which means for 3 or 4 months in the new year money is sent to the wrong state capital, and way too much was sent the previous year. In the spring of 2016 you should have filed a non-resident tax form with Michigan. On that form you would specify your total income numbers, your Michigan income numbers, and your other-state income numbers; with Michigan + other equal to total. That should have resulted in getting all the state taxes that were sent to Michigan returned.  It is possible that the online software is unable to complete the non-resident tax form. Not all forms and situations can be addressed by the software. So you may need to fill out paper forms. You should be able to find what you need on the state of Michigan website for 2015 Taxes. A quick read shows that you will probably need the Michigan 1040, schedule 1 and Schedule NR You may run into an issue if your license, car registration, voter registration, and other documentation point to you being a resident for the part of the year you earned that income. That means you will have to submit Form 3799 Statement to Determine State of Domicile You want to do this soon because there are deadlines that limit how far back you can files taxes. The state may also get tax information from the IRS and could decide that all your income from 2015 should have applied to them, so they will be sending you a tax bill plus penalties for failure to file.