CPAacademy.org | IRS PRESENTING: INDEPENDENT CONTRACTOR VS. EMPLOYEE

Content Provider

Self-Study CPE

2024 FILING SEASON CHANGES FOR 1099 REPORTING
View Details/Register

UNDERSTANDING PARTNERSHIP TAXATION: DISTRIBUTIONS
View Details/Register

THE CHOICE BETWEEN IRS FORM 1040 SCHEDULES C AND E
View Details/Register

IRS PRESENTING: TAX RELIEF IN DISASTER AREAS FROM AN INDIVIDUAL TAX PERSPECTIVE
View Details/Register

1099 PLANNING FOR THE 2024 FILING SEASON
View Details/Register

2024 ANNUAL TAX SEASON UPDATE
View Details/Register

FEDERAL INCOME TAX CHANGES: 2024
View Details/Register

NAVIGATING AN IRS TAX AUDIT
View Details/Register

VIRTUAL CURRENCY TRANSACTIONS AND FORM 1040
View Details/Register

AFFORDABLE CARE ACT: EMPLOYER RIGHTS & RESPONSIBILITIES
View Details/Register

IRS Presenting: Independent Contractor vs. Employee

Taxes

IRS PRESENTING: INDEPENDENT CONTRACTOR VS. EMPLOYEE

Available Date(s)

Monday, January 06, 2025: 10:30AM EST

Choose Your Time Zone:

Cost Free

CPE Credits 1.5 hours

Subject Area 1.5 - Taxes (Federal Tax)

CE Credits 1.0 hour

Course Id# - HURS9-T-01438-23-O

Course Level Basic

Instructional Method Group Internet Based

Prerequisites None

Advanced Preparation None

Who Should Attend CPA - small firm
CPA - medium firm
CPA - large firm
Enrolled Agent

Series: IRS Classes, Women in Accounting

Course Description

A business might pay an independent contractor and an employee for the same or similar work, but there are key legal differences between the two. It is critical for business owners to correctly determine whether the people providing services are employees or independent contractors. In this course, we’ll review the categories of evidence used to determine worker classification and the steps employers should take once the proper worker classification is determined.

Learning Objectives:

Define employee and independent contractor

Identify the categories of evidence used to determine worker status

Describe the use of Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding with IRS and Form 8919, Uncollected Social Security and Medicare Tax on Wages

Recognize requirements for Section 530 relief

Anika Pompey

IRS
Senior Stakeholder Liaison

Anika Pompey is a Senior Stakeholder Liaison with the Internal Revenue Service (IRS) in Washington, DC. In this role, she is responsible for performing outreach and establishing relationships with tax practitioners, business and industry organizations, and other audiences for the purpose of sharing information about IRS policies, practices, and procedures.

Prior to becoming a Senior Stakeholder Liaison, Anika held the position of Tax Compliance Officer (TCO). In this role, she planned and conducted examinations of individual income tax returns. She was also responsible for educating taxpayers about tax law and tax-related accounting. Anika held the position of TCO for nine years before becoming the frontline manager of a TCO group. Anika has also held the position of Contact Representative where she was responsible for assisting customers with their tax accounts. Overall, Anika’s IRS career spans more than 15 years.

Additional Materials

IRS Resource Document

Sample SS-8 Letters

Webinar Technical FAQs

Frequently Asked Questions

To receive CPE credit, you must register for the webinar before it starts.
CPE is available to all eligible participants within 24 hours of each webinar.
To receive CPE for multiple attendees, at least one person must sign up for the webinar. The post-webinar email contains a link to instructions for the proctor letter. Alternatively, you may log in to your account following the webinar and click on the MY ACCOUNT button to find a link to instructions. For paid courses, payment needs to be made for each attendee before credit will be issued.

Handout Materials

Presentation Slides

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

EA Approved

CPAacademy.org (Sponsor Id#: HURS9) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

About Our Presenter

The IRS is a bureau of the Department of the Treasury and one of the world's most efficient tax administrators. In fiscal year 2012, the IRS collected more than $2.5 trillion in revenue and processed more than 237 million tax returns.