Worker Classification at the Federal Level (Currently Unavailable)

Author: Annette Nellen

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

This course covers the rules on how workers are classified as employees or contractors for federal tax purposes. The significance of the classification is also addressed.

In addition, special rules are explained including Section 530 and those on assessments for misclassification. Recent cases and current issues are presented.

Publication Date: June 2014

Designed For
Practitioners who advise clients on worker classification and payroll tax matters. Business owners who hire employees and contractors.

Topics Covered

  • Why misclassification occurs and why it is a problem.
  • The IRS worker classification system.
  • Section 530.
  • Relevant IRS forms.
  • Rules on computing payroll taxes owed if there is a misclassification.
  • The IRS Voluntary Classification Settlement Program.
  • Tips for avoiding misclassification.

Learning Objectives

  • Apply the worker classification approach used by the IRS.
  • Recognize the special rules on how misclassifications are addressed.
  • Identify the special classification programs of the IRS.
  • Recognize how to prevent misclassification problems.

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None

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