Author: Annette Nellen
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 2016
Designed ForPractitioners who advise clients on worker classification and payroll tax matters. Business owners who hire employees and contractors.
NASBA Field of Study
Taxes (2 hours)