Employee vs. Independent Contractor: Achieving Success in a Worker Classification Audit Webinar

The IRS believes, perhaps with some justification, that many workers classified as independent contractors are actually employees and should be treated as such for tax purposes. The result is that worker classification audits are frequent and often costly for business clients, both in terms of time as well as money expended. This program prepares tax practitioners to assist their clients with worker classification audits, and to avoid them if possible, by discussing and explaining the circumstances under which workers will most likely be characterized as employees or as independent contractors. The program also deals with the first line of defense against the IRS in worker classification audits — Section 530, as well as the common law factors distinguishing an employee from an independent contractor. This program also explores the IRS Voluntary Classification Settlement Program and discusses whether a practitioner should advise a client to request admission into this program.
Highlights

• The 20 common law factors in a worker classification audit that are used to distinguish an employee from an independent contractor
• How disgruntled independent contractors can use IRS Form 8919 against a former employer
• When and how to use §530 as a defense in worker classification audits
• What is "industry practice" for §530 purposes
• Common sense steps that will avoid characterization of workers treated as independent contractors as employees
• The IRS’s Voluntary Classification Settlement Program — advantages and disadvantages