Complete Guide to Payroll Taxes and 1099 Issues Webinar

• Distinguish an employee from an independent contractor and understand the relief available to employees who misclassify
• Understand how to complete Forms W-2, 1099-MISC, 1099-R, and SS-8
• Comply with the quarterly and annual reporting for employment tax deposits

• Payroll tax requirements for wages, including wages subject to the .9 percent tax, employee benefits and reimbursements, nonqualified deferred compensation, stock options, and tips
• Fringe benefits issues, such as health insurance, life insurance, cafeteria plan benefits, accountable and non-accountable plans, standard mileage rates, and per diem rates
• Special issues -- Using a common paymaster, how to file W-2s after a takeover, merger, or acquisition, and state and local tax withholding
• Statutory employees, independent contractors, and possible changes to §530 relief
• Penalties -- Who is a responsible person?
• 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)
• Forms I-9, W-9, W-2, 1099, SS-8, and Form 940