Worker Classification in Light of California's AB 5

Author: Annette Nellen

CPE Credit:  2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours California Tax for CTEC

This on-demand 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.

Publication Date: January 2020

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
  • 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
  • Recognize what exemptions mean in reflection of the specific industry issues
  • Describe which test under the common law 20-factor test
  • Identify which states are currently pursuing the AB 5 approach

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None

Registration Options
Quantity
Fees
Regular Fee $59.00

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