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Course Details

1099 Independent Contractor vs W-2 Employee: Keys to Classifying Your Workers - v10 (Course Id 1677)

QAS / Registry / EA
Author : Steven D Mercatante, Tax Attorney, Author
Course Length : Pages: 21 ||| Review Questions: 8 ||| Final Exam Questions: 13
CPE Credits : 2.5
IRS Credits : 2
Price : $22.45
Passing Score : 70%
Course Type: NASBA QAS - Text - NASBA Registry - IRS Enrolled Agents
Technical Designation: Technical
Primary Subject-Field Of Study:

Taxes - Taxes for Course Id 1677

Description :

IRS and State Agencies have increased their audits of workers classified as Independent Contractors. Why, because both agencies are looking for more revenue without raising taxes. Misclassification of workers by payees are an easy IRS target. As a result, companies need to be especially careful to ensure that their employee vs contractor classifications are in compliance with the law.

In this course, industry expert and corporate tax attorney Steven D. Mercatante Esq. takes a look some of the more common problems experienced by CPA’s, accounts payable, and tax departments related documenting and validating payee information using the IRS Form W-9. He not only identifies the issues, but offers solutions and best-practices for addressing them.

Usage Rank : 0
Release : 2020
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 10-Aug-2020
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - Text - NASBA Registry - IRS Enrolled Agents - 1677

Keywords : Taxes, 1099, Independent, Contractor, W-2, Employee, Keys, Classifying, Workers, v10, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

  • Understand processes for dealing with recent Department of Labor, IRS, and State Level regulations as well as court cases impacting how you classify and 1099-NEC/1099-MISC/W-2 report payments to your workers
  • Develop policies for handling reporting and compliance requirements
  • Identify strategies for dealing with classification pitfalls and how to avoid them while minimizing the impact of misclassifying workers
  • Learn practices to capture key data points for use in subsequent worker classification policies
  • Pinpoint steps that should be taken to handle IRS Form SS-8 and worker lawsuits
Course Contents :

Chapter 1 - 1099 Independent Contractor vs W-2 Employee: Keys to Classifying Your Workers


Multiple Federal and State Level Agencies Plus Courts All Addressing Worker Misclassification Issues

Recent developments in worker misclassification at the state level

Determination of Worker Status

Consequences of Misclassification

Definitions Matter

Common-Law Employee

Behavioral Control

Financial Control

Type of Relationship

Statutory Employee

Statutory Non-Employee

Independent Contractor

Safe-Harbor Provisions

The IRS Form SS-8 and One Key Way Worker Misclassification Becomes an Issue

Take Away Guidance if Audited

The Voluntary Classification Settlement Program


CPE Taxes Course: https://www.cpethink.com/tax-cpa-courses
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