Author: Marcia Miller
Today's employers must be aware of the complex compliance issues relating to the proper classification of employees versus independent contractors. The IRS plans to flag employers for audit should they issue both a 1099 and W-2 to the same identification number.
BEWARE! The IRS has also begun a coordinated effort of enforcement and sharing of information with the DOL (Department of Labor) and the States. Take this informative course so you will be prepared to recognize the unique differences between your Employees and Independent Contractors.
Publication Date: November 2016
Designed ForAttorneys, CFOs, CPAs, Enrolled Agents, Accounts Payable and Human Resources Department Heads.
NASBA Field of Study
Taxes (2 hours)
Program PrerequisitesA basic understanding of W-2s and Form 1099.