Why do I get the feeling that the child support she deserves will be reduced by the share of the refund that she deserves?  This is probably a return to file around October 15, after the other divorce issues are settled.  

This is a situation that sometimes I can spot if I remember to look at the two-year comparison feature.  If it's the same amount of money, it should be earning as much as the year before.  If the third account was funded from the other two, the lower income should be questioned.  But this year, with rising interest rates, many investors were earning much more than in 2022, even with one hand tied behind their back (or one arm being twisted by a broker looking for more commission income).  

Must be nice to have so much money you don't need to keep track of how many accounts you have put it in.  And then to be able to afford @PATAX fees besides!  Probably one of those "managed accounts" where you pay 1% or 1.5% of the value for the privilege of having someone else decide how to lose your money.  Has anyone seen one of these that actually resulted in increased value for the year? Or maybe it earned 3% so that the profit is evenly split.  

Why would she want to file a joint return?  She should be trying to disengage from the guy and it sounds like she qualifies for head of household.  MFJ is too often a knee-jerk reaction that creates conflict and costs.  

These usually come when there are exotic investments that aren't required to issue 1099 by the Feb 15 date.  REMICs and the like.  Client probably doesn't know how her broker is investing her money, and broker probably doesn't know how this delays her tax filing.  Next year she will probably bring some K-1s.  Did the original return show a refund, and the amended will result in a balance due?  And she doesn't want to pay online, or is afraid the payment will not be matched with the return?   No one is going to keypunch the amounts on the 1040-X either way, they are going to manually enter the adjustments in the format required by the IRS system after looking at the document you file.  1099's aren't attached to paper returns unless there is withholding.  Keep it simple.  "Additional interest was reported on 1099 received after original return was filed."  

I'm getting at least a week's float by mailing my 4868 and check to a lockbox 1800 miles away.   People were complaining about delayed direct debits this time last year, too.  Remember how Treasury couldn't send so many checks all at once, so some of the rebates were paid with debit cards?  The daily limits must work the other way, too.  

If it's under $300 / $600, why bother?  You don't need the 1116. I had one return this year where the amount was $649.  I entered it (ProSeries) but made a mental note to go back and change it to $600 once I used it for the state return.  The note got erased, so that's how the return was filed.  (Paper.)  I'm waiting for the clients to tell me if they hear anything from IRS about it.  

@IRonMaN I have a framed reproduction of the first page of the Boston Globe for that date on my office wall.   Actually, two of them, one from a later edition.  But if there had been income tax back then, the due date would have been March 15.  So maybe I should have a bust of Julius Caesar instead.  

No mention in question of withholding but we don't all have our own 1099 withholding account.    Well, OK, there's the one we set up ourselves by claiming it on a tax return, and IRS can audit that.  So they might ask for an explanation, if it's a problem.  

Self-employed or W-2?  Could be EBE, currently not allowed.  Or chiropractors are good at stretching things, so maybe a stretch to put it on Schedule C.  My friend the physical therapist always said chiropractors are good at what they started out to do, but he saw too many patients die because of undiagnosed tumors causing back pain.  But never underestimate the power of placebos.