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Course Details

Independent Contractor Reporting Updates: The Battle Between W-2 and 1099

Webinar: ID# 1020191
Recorded CD
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About This Course:
Today's employers must be aware of the complex compliance issues relating to the proper classification of employees versus independent contractors. The IRS plans to flag employers for audit should they issue both a 1099 and W-2 to the same identification number.

Beware,the IRS has also begun a coordinated effort of enforcement and sharing of information with the DOL (Department of Labor) and the States. Recognize the unique differences between your employees and independent contractors.

Agenda
  • Defining Employees vs. Independent Contractors
  • IRS "Right-To-Control" Test: Rev. Rul. 87-41 - 20 Common Law Attributes
  • Department of Labor "Economic Reality" Test
  • Modernized "Twenty Factor" Test: Three Categories of Evidence as They Appear on Form SS-8 (Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding)
  • Costly Consequences of Misclassifications of Employees
  • Safe Harbor Rules and Remedies - Section 530 and Form 8919
  • Notable Court Decisions
  • IRS Voluntary Worker Classification Settlement Program (VSCP)
  • 2016 Legislative Updates


About The Presenters

Marcia L. Miller, E.A.
  • Managing director, Transition Advisors, LLC, Leading CPAs through transition with succession and M & A strategies
  • President and owner of Financial Horizons, Inc.
  • Enrolled agent entitled to practice before the Internal Revenue Service
  • 35 years of accounting, tax and management consulting in South Florida for a practice with emphasis on representing small business owners in all aspects of taxes, employment and labor issues, pensions, estate planning as well as federal, state (nationwide) and foreign mandatory reporting
  • Member, Internal Revenue Service's Information Reporting Program Advisory Committee (IRPAC) Appointment for a three year term commencing January 2015
  • Author, speaker and teleconference expert for various national companies and accounting organizations at their annual conferences, lecturing on a multitude of tax, technical and nontechnical topics focusing on the areas of tax planning, management and health care reform
  • Prior nationwide presenter of tax legislative seminars for Thomson Reuters on current business taxation and accounting issues
  • Former adjunct professor at Nova Southeastern University's H. Wayne Huizenga School of Business and Entrepreneurship
  • Advisory board member overseeing Certificate of Accounting Compliance Program (CAC)
  • M.B.A. and B.B.A. degrees, University of Miami School of Business
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Independent Contractor Reporting Updates: The Battle Between W-2 and 1099
Available on CD format
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