The Complete Guide to Payroll Taxes and 1099 Issues
Differentiate an employee from an independent contractor, and recognize the relief available to employees who misclassify. Learn how to complete forms W-2, 1099-MISC, 1099-R, and SS-8. Comply with quarterly and annual reporting for employment tax deposits.Highlights
- Payroll tax requirements for wages, including wages subject to the new 0.9 percent tax, employee benefits and reimbursements, nonqualified deferred compensation, stock options, and tips
- Fringe benefit issues
- Statutory employees, independent contractors, and possible changes to Section 530 relief
- Moving expenses and gross-up calculations
- Form 941 issues and problems, such as disability benefits, tip income, and deceased employees
- Pension issues and payroll taxes, including SIMPLE plans and 401(k) and pension distributions
- The Electronic Federal Tax Payment System (EFTPS)
Registration
PICPA Member: $275
Nonmember: $375
More Information
Course No. 552801 Level: Basic
Prerequisites: None
Notes
This program is designed for CPAs in public accounting and industry who are responsible for payroll tax compliance.
Speaker(s)
Charles Borek
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