There’s a booming increase in gig workers, independent contractors (ICs), self-employed individuals, and the remote workforce in nearly all industries and sectors. They are independent of the control of a company or corporation. They often work on a contract basis with companies, and, thus are not considered employees of the companies who employ them.

As trusted advisors to our clientele, we must understand all applicable IRS regulations. Knowledge of the laws and compliance issues will allow us to properly inform clients who employ ICs how to determine whether the individual worker is an independent contractor or a regular employee, and implement a plan to avoid costly penalties.

Topics covered during this presentation include:

• IRS & DOL Tests to Determine Status


• Safe Harbor Rules & Relief Provisions for both Employers & Workers


• Notable Court Decisions

There is a continuing “Battle between Employee and Independent Contractor Payments,” so, don’t wait until year-end to correctly classify these workers!

Learning Objectives:

• Define employees and independent contractors


• Determine the benefits and risks of the IC relationship


• Recall annual planning considerations regarding worker classification

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