Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2025 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
This course will cover the tax rules and issues regarding worker classification to avoid worker misclassification. It also covers federal and state proposals, changes in the gig economy, and helping clients deal with these rules and issues.
Publication Date: January 2023
Designed For
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 in work relationships and federal and state tax laws
- 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
- Recognize how to 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
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
Practitioners who hire workers or have clients who hire them.
Advance Preparation
None
Instructor
Annette Nellen
Annette Nellen, CPA, CGMA, Esq., is a professor in and director of San Jose State University's graduate tax program (MST), teaching courses in tax research, accounting methods, property transactions, advanced individual taxation, employment tax, ethics, leadership, and tax policy.
Annette chairs the AICPA Digital Assets Tax Task Force and serves on the AICPA Disaster Relief Tax Task Force. She formerly served on the AICPA Tax Executive Committee, including 2.5 years as chair. She was the lead author of the AICPA tax policy concept statement #1, Guiding Principles of Good Tax Policy: A Framework for Evaluating Tax Proposals (2001, updated 2017), still in use today. Annette is also active with the tax sections of the ABA, CalCPA and California Lawyers Association. Annette is the recipient of the 2013 Arthur J. Dixon Memorial Award given by the Tax Division of the AICPA, the highest award given by the accounting profession in the area of taxation. In 2019, Annette was the recipient of the CLA’s Benjamin F. Miller Award for outstanding achievement and contribution in the field of state and local taxation law. Annette was included in Accounting Today's 2024 List of the Most Influential People in Accounting.
Annette is a regular contributor to Tax Notes State, authoring a column called Moving Forward? She is the author of Bloomberg BNA Tax Portfolio #533, Amortization of Intangibles. She is co-author and co-editor of four tax textbooks from Cengage. Annette has testified before the House Ways & Means Committee, Senate Finance Committee, California Assembly Revenue & Taxation Committee, and tax reform commissions and committees on various aspects of federal and state tax reform. She maintains the 21st Century Taxation website and blog (www.21stcenturytaxation.com). Prior to joining SJSU in 1990, Annette was with Ernst & Young and the IRS.