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Self-Employment Tax Developments (Currently Unavailable)

CPE Credit:

1 hour for CPAs
1 hour Federal Tax Law for CTEC
1 hour Federal Tax Related for EAs and OTRPs

With the growth in sole proprietorship and partnership returns, self-employment tax continues to be a significant tax for individuals and their return preparers. The sharing economy has not only created more freelancers (contractors), but also more owners of short-term rentals who might be subject to self-employment tax.

Publication Date: July 2016

Topics Covered

IRS Statistics
Recent Developments
Blogger's Ad Revenue
Tax Shelter Activity
Working interests
Deferred compensations
Business vs. Hobby

Learning Objectives

Recognize recent tax developments in self-employment

Level
Overview

Instructional Method
Self-Study

NASBA Field of Study
Taxes (1 hour)

Program Prerequisites
None

Advance Preparation
None

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