2024 The AB5s of Employees and Independent Contractors

Monday, March 10, 2025
Webcast or Webinar, Online
2:00 PM - 4:00 PM (opens at 1:30 PM) EST
2Credits
Technical Business

Registration is Open

Members
$79.00 Regular Price
Non-Members
$109.00 Regular Price

CPE PowerPass Users

Click the "Apply PowerPass" button to use your PowerPass for the applicable course below.
$40.00 Members / $56.00 Non-Members
Course Type: Webcast
Course Code: 24/AC120241
Level: Intermediate
Vendor: ACPEN
Field of Study: Taxes

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 [email protected].

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

Major Topics:

  • 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

Major Topics:

  • 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

Designed For:

CPAs and members in industry seeking a broader understanding of worker classification rules and tax consequences

Prerequisites:

Basic working knowledge of business taxation