I've used Google Voice 6 years. Free. Great for calling toll free numbers, friends, SMS verifications. Set it up before you go because I think setup requires verification through another US phone # .
The IRS 1040 does not include Roth IRA dividends (or if I remember IRA 401K dividends?). You can also in a tax year take a larger IRA distribution or sell some stocks for capital gains to possibly go over the 80K. But check with ExpatTax or other experts.
ok thanks. I've made a few calls to BOI number. No one seems to answer. Did you use the telephone number they list? Any time of day that they answered more frequently?