Worker Classification in Light of California's AB 5 (Completed)

Date: Friday, October 30, 2020
Instructor: Annette Nellen
Begin Time:  9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time
CPE Credit:  2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours California Tax for CTEC

This course will cover the tax rules and issues regarding worker classification to avoid worker mis-classifications. It also covers California’s new classification scheme (AB 5), who it affects, and dealing with new state and federal differences.

Who Should Attend
Practitioners who hire workers or have clients who hire them.

Topics Covered

  • Why and when 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

Learning Objectives

  • Recognize why worker classification is relevant under numerous tax and non-tax laws
  • Identify the tax rules for distinguishing between employees and contractors and how AB 5 enacted in California in 2019 applies
  • 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 and varied state classification law enacted in recent years

Level
Basic

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None

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