The IRS, with some reason, believes that many workers classified as independent contractors are actually employees and should be treated as such for tax purposes. This has led to frequent and often costly worker classification audits for businesses, consuming both time and money. This program equips tax professionals to assist clients in navigating these audits and, where possible, avoiding them. It provides a detailed explanation of the circumstances under which workers are most likely to be classified as employees or independent contractors.
The program also covers the primary defense against IRS audits—Section 530—as well as the common law factors that distinguish an employee from an independent contractor. Additionally, the program explores the IRS Voluntary Classification Settlement Program and offers guidance on whether clients should be advised to seek entry into this program.
Key Topics:
The 20 common law factors used in worker classification audits to distinguish employees from independent contractors
How disgruntled independent contractors can use IRS Form 8919 against a former employer
When and how to utilize Section 530 as a defense in worker classification audits
Defining “industry practice” for Section 530 purposes
Practical steps to avoid reclassifying independent contractors as employees
The IRS’s Voluntary Classification Settlement Program – its pros and cons
Learning Objectives:
Advise clients on the risks of classifying workers as independent contractors instead of employees
Understand how to use Section 530 to defend against IRS claims that workers should be classified as employees rather than independent contractors
Credits and Other information:
Recommended CPE credit – 1.0
Recommended field of study – Taxes
Session Prerequisites and preparation: None
Session learning level: Basic
Location: Virtual/Online
Delivery method: Group Internet Based
Attendance Requirement: Yes
Session Duration: 1 Hours
Who Should Attend:
Senior Leadership
Human Resources Directors, Managers & Representatives
Accounting Professionals
Compliance Professionals
Recruiting Professionals
Managers & Supervisors
Employees
About Our Speaker
Patrick A. Haggerty, EA
Pat Haggerty is a tax practitioner, author, and educator. His work experience includes non-profit organization management, banking, manufacturing accounting, and tax practice. He began teaching accounting at the college level in 1988.
He is licensed as an Enrolled Agent by the U. S. Treasury to represent taxpayers at all administrative levels of the IRS and is a Certified Management Accountant. He has written numerous articles and a monthly question and answer column for payroll publications.
In addition, he regularly develops and presents webinars and presentations on a variety of topics including Payroll tax issues, FLSA compliance, information returns, and accounting.
