Skip to main content

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