Course Information

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Worker Classification
Author: CCH Editorial Staff

Description:
Misclassification of employees as independent contractors has an estimated $45 billion impact on the tax gap. Consequently, the IRS and their state tax counterparts will be paying more attention--and seeking new enforcement techniques--as the number of individuals being incorrectly classified as independent contractors steadily increases.

This course explores the continuing and escalating controversy over the classification of workers as employees or independent contractors.

Topics covered include:

  • Classification of an employee or independent contractor
  • IRS factors for control of services by employees vs. independent contractors
  • Employment tax obligations
  • Enforcement efforts
  • Consequences of misclassification
  • Pending legislation

Course Details:
Price:  $30.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Basic
Advanced Preparation:  None
CTEC course number:  1075-CE-5285
Course was last updated on:  12/30/08
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Library:
Learning Center Core

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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Credit Available For: Units
CPE 2.0 CPE
QAS 2.0 CPE
Enrolled Agent (Accepted by the IRS) 2.0 CPE
CTEC Federal 2.0 CE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

User Reviews
Reviewer: Gary S. submitted on 07/31/2009
Ability to download quickly.
Reviewer: Melissa S. submitted on 07/23/2009
Great objectives and explanation of 20 factors.
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