Avoiding Worker Classification Problems

Authored by Annette Nellen
About this Course
Topics covered include: 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. Upon completing this course, you should be able to: 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.
$ 18.99
Course is unavailable for purchase.
NASBA Field of Study
Taxes
Level
Basic
CPE Credits
2.0
Prerequisites
Practitioners who hire workers or have clients who hire them.
Last Updated
03/01/2018
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