Webcast: Employee vs. Independent Contractor: Achieving Success in a Worker Class Audit (XSEMIC119)
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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 worker

6/13/2019
When: June 13, 2019
12:00 PM until 2:00 PM
Where: Webcast
Surgent
EMIC-2019-01-WEBNR-164-01
United States
Presenter: Mike Tucker, Ph.D., LL.M., J.D., CPA


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Acronym XSEMIC119
CPE 2 hours
Vendor Surgent
Category
Tax
Level Intermediate
Yellow Book? No
CFP Credit? No
Registration Fees
Members* $89
CPA Non-Members $114

*The member rate applies to LCPA members, other state CPA society members, and non-CPA staff of LCPA members. To register online, use the ‘Register’ button above. To register by phone, call the LCPA Member Service Center at 800.288.5272 or 504.464.1040, Monday through Friday, 8am to 5pm.

Texas CPAs: Our Texas State Board of Public Accountancy Sponsor number is #010423.

Course 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.

Objectives

  • Advise clients with respect to the risks associated with their treating workers as independent contractors rather than employees
  • Understand how to employ Section 530 for purposes of defending against an IRS allegation that one or more workers are employees and not independent contractors

Major Topics

  • The 20 common law factors in a worker classification audit that are used to distinguish an employee from an independent contractor
  • How disgruntled independent contractors can use IRS Form 8919 against a former employer
  • When and how to use Section 530 as a defense in worker classification audits
  • What is "industry practice" for Section 530 purposes
  • Common sense steps that will avoid characterization of workers treated as independent contractors as employees
  • The  IRS’s Voluntary Classification Settlement Program—advantages and disadvantages

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

Requisite Knowledge: Knowledge of basic individual income tax principles

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