The AB5s of Employee vs Independent Contractor
Total Credits: 2 including 2 Taxes - Technical
- Average Rating:
- 43
- Categories:
- ACPEN Industry Institute | Tax | IRS Approved
- Speaker:
- Doug Van Der Aa, CPA, JD
- Course Levels:
- Intermediate
- Duration:
- 2 Hours
Description
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 leighanne.conroy@acpen.com.
Basic Course Information
Learning 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 Subjects
- 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
Course Materials
| Important CPA Credit Instructions READ BEFORE WEBCAST UPDATED (487.5 KB) | Available after Purchase | ||
| IRS CE Credit Request Form (137 KB) | Available after Purchase | ||
| The AB5s of Employee vs Independent Contractor Handout (2.7 MB) | Available after Purchase | ||
Speaker
Doug Van Der Aa, CPA, JD Related Seminars and Products
Doug Van Der Aa, CPA, JD, is a lively and energetic speaker on the subject of taxes and ethics, and has extensive experience in leading discussions for conferences, seminars and webinars. He is a highly rated speaker and seminar leader for state CPA societies and other organizations throughout the country.
Van Der Aa has more than 25 years of experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. His practice concentrated on the tax needs of closely held businesses, with their related pass-through entities, complex individual returns, estates and trusts.
Van Der Aa taught for 10 years as an adjunct instructor and for one year as assistant professor of accounting and taxation for Grand Valley State University’s Seidman College of Business, where he taught in both the undergraduate and MST programs.
Additional Info
Basic Course Information
Advanced PreparationNone
Course Developer
Van Der Aa Tax Ed, LLC
Designed For
CPAs and members in industry seeking a broader understanding of worker classification rules and tax consequences
Yellow Book
No
Original Recording Date
05/01/2023
Prerequisites
Basic working knowledge of business taxation
Date Added to Catalog
02/08/2023
Additional Information
Complaint Resolution PolicyPlease contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Course Registration Requirements
Online Registration
Instructional Delivery Method
Group Internet Based
Official Registry Statement
Business Professionals' Network, Inc. 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
Refund/Cancellation Policy
Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.
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