9072018 2

Author: Annette Nellen

CPE Credit:  2 hours for CPAs
2 hours Federal Tax Law for CTEC
2 hours Federal Tax Related for EAs and OTRPs

This course will cover the tax rules and issues regarding worker classification to avoid worker mis-classifications.

Publication Date: January 2018

Designed For
Practitioners who hire workers or have clients who hire them.

Topics Covered

  • Why worker classification is relevant
  • Challenges in dealing with the tax classification rules
  • The federal tax rules and comparison to some states
  • Gig economy considerations
  • Recent developments
  • Dealing with the challenges
  • Practice tips
  • Proposals for change


Learning Objectives

  • Recognize why worker classification is relevant under numerous tax and non-tax laws
  • Identify the tax rules for distinguishing between employees and contractors
  • Recognize worker classification issues in the gig economy
  • Differentiate special tax rules and remedies applicable when problems are discovered
  • Recognize how related tax rules are relevant in the worker classification area
  • Identify proposals for change
  • Recognize potential consequence for an employer when employees are misclassified as independent contractors
  • Identify which test the department of labor (DOL) typically uses to classify workers for purposes of the fair labor standards act
  • Recognize behavioral controls using the three key areas of 'evidence of control' to determine worker classification
  • Identify which code section will provide employers with relief from unpaid federal employment tax liabilities
  • Differentiate challenges of a gig economy
  • Recognize applicable recommendations that would apply to a worker that is classified as a contractor
  • Identify what the 2017 Tax Cuts and Jobs Act will prevent employees from claiming
  • Describe the most compliant group of taxpayers
  • Recognize which "safety net" benefits are available to employees, but not contractors
  • Describe when an employer/employee relationship is established
  • Differentiate challenges employers face when classifying workers
  • Describe a statutory non-employee
  • Recognize what an employer must do in order to qualify for VCSP
  • Identify what is affected when a worker for state purposes is misclassified
  • Describe which form platform companies are typically required to file
  • Recognize what Section 530 prohibit the IRS from

Additional Course Details

  • Author: Annette Nellen
  • Publisher: Wolters Kluwer
  • Course Level: Basic
  • Pre-Requisites: None
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