Skip to main content
Self-Study Courses

GIG Economy Tax Compliance & Tax Savings and Form 1099-K

2 CPE Credits $41.00/credit hour
(No Ratings Yet)

The gig economy continues to expand, creating significant compliance and planning challenges for taxpayers and the professionals who advise them. This course provides a practical, compliance-focused roadmap for identifying, reporting, and optimizing tax outcomes for gig economy income, including driving and delivery services, short-term rentals, online sales, digital platforms, and side-service businesses.

Participants will gain clarity on filing requirements, income characterization, and deductible expense rules unique to gig activities, including vehicle expenses, home office considerations, shared rentals, and rental of personal property. The course also addresses the evolving Form 1099-K reporting landscape, helping practitioners distinguish taxable versus non-taxable amounts and identify potential compliance exposure arising from underreported platform income. With a strong emphasis on risk mitigation and tax savings strategies, this session equips attendees to confidently advise gig economy clients while navigating increased IRS reporting visibility.

Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2029 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

Publication Date: August 2026

Designed For
This course is designed for CPAs, enrolled agents, and tax practitioners who advise individuals and small businesses participating in the gig economy.

Topics Covered

  • Overview of gig economy income sources
  • Form 1099-K and Form 1099-NEC reporting requirements
  • Tax treatment of crowdfunding income
  • Hobby loss rules and safe harbor considerations
  • Cryptocurrency, NFTs, and other digital asset issues
  • Rental of personal property such as automobiles
  • Auto expense deduction methods
  • Short-term and long-term rental real estate
  • Home office expense limitations and opportunities
  • Real property trade or business considerations

Learning Objectives

  • Determine federal filing requirements for common gig economy income streams including driving, delivery, rentals, and online sales
  • Identify deductible expenses and reporting methods that support tax savings for gig economy activities
  • Apply compliance strategies when advising clients engaged in multiple or intermittent gig activities
  • Evaluate Form 1099-K reporting requirements and distinguish taxable from non-taxable amounts
  • Identify clients with potential compliance exposure related to unreported gig economy income
  • Analyze hobby loss rules and safe harbors applicable to gig and side-business activities

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None

Instructor

Jane Ryder

Jane Ryder, EA, CPA, is a nationwide professional educator.
She writes and speaks on many income tax, business compliance, accounting, and tax representation topics.
Jane has been providing tax preparation, accounting services, and tax collection resolution services since 1980.
She runs her San Diego CPA firm, Brass Tax Ryder Professional Group, Inc., and consults with colleagues on tax matters, audits, and business planning.
$82.00 / 2 CPE
NASBA Registered Sponsor
CPAs, EAs, CTECs Approved Credentials
QAS Quality Assured
Since 1996 Trusted Provider
CCH CPELink Chat - Support
By using our chat feature, you agree that your conversation may be recorded by Wolters Kluwer and agree to our Privacy Policy.