2024 The AB5s of Employees and Independent Contractors
-
Virtual
2.00 Credits
Member Price $79.00
Non-Member Price $109.00
Overview
This course explores the tests used to determine whether a worker is properly characterized as an employee or an independent contractor for tax purposes, with a focus on the cost of getting it wrong and possible Section 530 relief. The game changing impact of the Dynamex case and AB5 will also be discussed.
**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.
Highlights
- Four ways to classify a worker
- IRS 20 Factors
- 20% Section 199A deduction
- Cost of misclassifying an employee
- Section 530 relief
- Game changing impact of the Dynamex case and AB5
Prerequisites
Basic working knowledge of business taxation
Designed For
CPAs and members in industry seeking a broader understanding of worker classification rules and tax consequences
Objectives
- Apply the tests used to determine whether a worker is properly characterized for tax purposes
- Identify cost associated with misclassification
- Identify planning ideas and potential pitfalls
Preparation
None
Non-Member Price $109.00
Member Price $79.00