Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Do you know how to make a proper determination between an employee and an independent contractor? If not, you should attend a briefing on the rules and regulations available to help you with this complicated and risky issue. There are multiple regulations managed by various governmental agencies at both the federal and state level. Prepare your hiring staff to make proper determinations, correctly classify every worker and avoid the fines and penalties that follow misclassification. Establish clear policies and procedures to ensure you don’t become liable for back taxes, overtime pay, or injunction orders from the Department of Labor.
Experienced CGMA and businessman Miles Hutchinson will review the law regarding worker classification and help you ensure full compliance with the pertinent laws and regulations. He will provide practical guidance in these areas that have become the subject of increasing US DOL, IRS, workers compensation and state unemployment scrutiny.
Publication Date: July 2025
Designed For
This course will be invaluable for CFOs, tax managers, accountants, payroll personnel, accounts payable personnel and attorneys.
Topics Covered
- Regulatory sources
- Detailed analysis of the IRS factors that must be met in order to classify a worker as an independent contractor instead of an employee
- Target the control factors that are the most difficult to comply with
- Basic guidelines for making Independent Contractor determinations
- Step-by-step action plan to help the department head/HR/Tax Dept. evaluate the new hire for proper classification
- Best practices to guide worker classification toward full regulatory compliance
- Review the benefits of incorporationg the IRS questionnaire form SS-8 into your determination process
- Three things you must have in your vendor set-up file for the auditor
- Avoiding penalties
Learning Objectives
- Determine proper worker classification
- Explain the safe harbor rules of Independent Contractor classification
- Identify risks associated with misclassification of a worker as an independent contractor
- Identify the primary reason the IRS dislikes independent contractor classification
- Identify the three categories of the "Control Test" used to analyze worker relationships
- Identify the purpose of IRS Form SS-8
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Miles Hutchinson
Miles Hutchinson is a CGMA and experienced businessman with over 40 years in the field. He has been an auditor with PriceWaterhouseCoopers and the Chief Financial Officer of a $1 billion real estate development company. Miles is a professional speaker and consultant who has presented over 2,500 seminars and training sessions on a myriad of business and financial topics, like financial analysis and modeling, accounting, strategic planning, and compliance with the Sarbanes-Oxley Act. He is recognized as an expert in payroll and sales & use tax as well as financial modeling & analysis, business strategy and communications. He is the author of several useful accounting and tax tools.
His clients include, Abbott Labs, Bank of America, Boston Scientific, Citicorp, Corning, the FBI, the FDA, the Federal Reserve, GE, Pfizer, Siemens, US Marine Corps, and the US Army. Please visit his web sites to see how you can further benefit from his expertise.