Skip to main content

Surgent's Employee vs. Independent Contractor: Achieving Success in a Worker Classification Audit

-

Add to Calendar

Surgent Webinars

Online, OK 00000

Get Directions

2.00 Credits

Member Price $99

Non-Member Price $119

Overview

The IRS believes, perhaps with some justification, that many workers classified as independent contractors are actually employees and should be treated as such for tax purposes. The result is that worker classification audits are frequent and often costly for business clients, both in terms of time as well as money expended. This program prepares tax practitioners to assist their clients with worker classification audits, and to avoid them if possible, by discussing and explaining the circumstances under which workers will most likely be characterized as employees or as independent contractors. The program also deals with the first line of defense against the IRS in worker classification audits - Section 530, as well as the common law factors distinguishing an employee from an independent contractor. This program also explores the IRS Voluntary Classification Settlement Program and discusses whether a practitioner should advise a client to request admission into this program.

Highlights

  • The 20 common law factors in a worker classification audit that are used to distinguish an employee from an independent contractor
  • How disgruntled independent contractors can use IRS Form 8919 against a former employer
  • When and how to use §530 as a defense in worker classification audits
  • What is "industry practice" for §530 purposes
  • Common sense steps that will avoid the recharacterization of workers treated as independent contractors to employees
  • The IRS’s Voluntary Classification Settlement Program — advantages and disadvantages

Prerequisites

Knowledge of basic individual income tax principles

Designed For

Any tax practitioner who wishes to help their clients avoid having independent contractors reclassified by the IRS as employees and any tax practitioner whose clients currently use independent contractors rather than employees

Objectives

  • Advise clients with respect to the risks associated with their treating workers as independent contractors rather than employees
  • Understand how to employ Section 530 for purposes of defending against an IRS allegation that one or more workers are employees and not independent contractors

Preparation

None

Leader(s):

Leader Bios

Michael Tucker, Surgent McCoy CPE, LLC

Michael J. Tucker, Ph.D, LL.M, J.D., CPA, is a professor of Accounting at Quinnipiac University in Hamden, Conn., and is a consultant for T.M. Byxbee Company, P.C., Certified Public Accountants. Tucker handles a wide variety of client transactions, including mergers and acquisitions, entity formations and dissolutions, and distributions to owners/shareholders/partners. In addition, he is the author of over 100 articles and books dealing with various tax topics, a frequent lecturer at conferences and seminars throughout the country, and is co-host for the CPA Report, a monthly television and video series dealing with the latest tax topics.

Return to Top

Non-Member Price $119

Member Price $99