Worker Classification: Dealing with Current Rules and What Might Lie Ahead
Author: Annette Nellen
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Law for CTEC
2 hours Federal Tax Related for EAs and OTRPs |
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
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: February 2025
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
- Recent developments in work relationships (including gig economy) 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
