Introduction and Review of Worker Classification Issues: Independent Contractors vs. Employee
- Course Description
IRS: Federal Tax Law Topics 2 CPE
CTEC: Tax Law 2 CPE
NASBA: Taxes 2 CPE
This course will provide both the beginning and seasoned Tax Professional with a broad background of the various issues surrounding the determination of worker classification status and the Tax Professional’s Role. It will include the issues concerning the responsibilities of tax withholding at the source and a review of the regulations on these issues. The course will introduce the 20 factor tests of the 1984 Revenue Ruling and the issues involved in filing IRS Form SS-8. It will discuss the 3 categories of evidence as defined by the IRS and the course will review court cases and the results of those rulings needed for planning with your clients. This is a "get down in the weeds" workshop in determining who might need to be issued IRS Form 1099 Misc. vs IRS Form W-2. In addition, the §530 Safe Harbor Rules of the 1978 Tax Reform Act will be reviewed in discussing the defense against the possible assessment of penalties.
- Learning Objectives
After completing this program, participants will have a better idea of how to advise their clients who need to determine the status of a worker based on the specific facts and circumstances.
To receive the member price, first log into your member account. Your member discount will then be automatically applied. We can also take your registration by phone.
Your registration confirmation will be emailed to you when your payment is processed. During our busy season, this can take up to 2-3 business days after we receive your registration.
Yes. If you have a PTIN on file with us, we will submit your hours. To insure we have your correct info, please provide your PTIN when you register for a course. Please notify us if you have recently submitted a name change request to the IRS.
Your certificate will be emailed to you within 10 business days of the completion of the course.
- Once your registration confirmation is emailed, due to the proprietary materials and content of orders are NOT ELIGIBLE for refund, cancellation, or transfer to another NSTP course.
- materials and presentations are intended to stimulate thought and discussion and to provide attendees useful ideas and guidance in the areas of federal taxation and administration. These materials as well as the comments of the instructors do not constitute and should not be treated as tax advice regarding the use of any tax procedure, tax planning technique, device or suggestion, or any of the tax consequences associated with them.
- Although the NSTP has made every effort to ensure the accuracy of the materials and the seminar presentation, neither the author, the presenter nor the National Society of Tax Professionals assumes any responsibility for any individual’s reliance on the written or oral information presented during the presentation. Each attendee should verify independently all statements made in the materials, and during the seminar presentation, before applying them to a particular fact pattern and should determine independently the tax and other consequences of using any device, technique, or suggestion before recommending the same to a client or implementing the same on behalf of a client, or on the attendee’s own behalf.
- materials & presentations are fully protected under copyright law. Any attempt to copy for resale, distribution, or use other than personal use for tax preparation will be fully prosecuted of the law.
- require a test for CPE. 3 attempts are allowed.
- You have 1 (one) year from date of purchase to complete the course by taking the test.