Surgent's Employee vs. Independent Contractor: Achieving Success in a Worker Classification Audit (EMIC)

Course Details

Date

Self-Study

Location

Online

Field of Study

Taxation

CPE Credit

2 hours CPE credit

Level of Knowledge

Intermediate

Vendor

Surgent McCoy CPE, LLC

Prerequisites

Knowledge of basic individual income tax principles

Description

The IRS believes, perhaps with some justification, that many independent contractors are actually employees and should be treated as such for tax purposes. The result is that worker classification audits are frequent and often costly for business clients, both in terms of time as well as money expended. This program prepares tax practitioners to assist their clients with worker classification audits, and to avoid them if possible, by discussing and explaining the circumstances under which workers will most likely be characterized as employees or as independent contractors. The program also deals with the first line of defense against the IRS in worker classification audits-Section 530, as well as the common law factors distinguishing an employee from an independent contractor. This program also explores the IRS Voluntary Classification Settlement Program, and discusses whether a practitioner should advise a client to request admission into this program.

Designed For

Any tax practitioner who wishes to understand how to help their clients avoid having independent contractors reclassified by the IRS as employees and any tax practitioner whose clients currently use independent contractors rather than employees to perform

Course Pricing

WYOCPA Member Fee

Applicable if you are a WYOCPA member in good standing.

$49.00
Non-Member Fee

Applicable if you are not a WYOCPA member.

$49.00
Your Price $49.00

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