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Self-Study CPE
2023-2024 FEDERAL TAX UPDATES FOR INDIVIDUALS: IRS PROCEDURE & LEGISLATION
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TAX GAP REDUCTION WITH PROPER 1099 REPORTING
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MASTERING IRS REPRESENTATION: TAX SEASON MISTAKES THAT CREATE IRS ENFORCEMENT
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1099 MISCLASSIFICATION ISSUES FOR INDEPENDENT CONTRACTORS AND GIG WORKERS
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ESOP OVERVIEW FOR OWNERS, CFOs & CPAs
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2024 FILING SEASON CHANGES FOR 1099 REPORTING
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UNDERSTANDING PARTNERSHIP TAXATION: DISTRIBUTIONS
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THE CHOICE BETWEEN IRS FORM 1040 SCHEDULES C AND E
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IRS PRESENTING: TAX RELIEF IN DISASTER AREAS FROM AN INDIVIDUAL TAX PERSPECTIVE
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1099 PLANNING FOR THE 2024 FILING SEASON
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2024 ANNUAL TAX SEASON UPDATE
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FEDERAL INCOME TAX CHANGES: 2024
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NAVIGATING AN IRS TAX AUDIT
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VIRTUAL CURRENCY TRANSACTIONS AND FORM 1040
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AFFORDABLE CARE ACT: EMPLOYER RIGHTS & RESPONSIBILITIES
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EARNED INCOME TAX CREDIT DUE DILIGENCE
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AFFORDABLE CARE ACT: INDIVIDUAL RIGHTS & RESPONSIBILITIES
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HOME OFFICE DEDUCTION
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SCHEDULES K-2 AND K-3: UNDERSTANDING NEW REQUIREMENTS
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IRS PRESENTING: NAVIGATING THE RESTART OF AUTOMATED COLLECTION NOTICES
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IRS PRESENTING: EMPLOYEE RETENTION CREDIT VOLUNTARY DISCLOSURE PROGRAM
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READING AND REVIEWING IRS TRANSCRIPTS LIKE A PRO
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THE SECURE ACTS: 2024 UPDATED CHANGES AND PLANNING STRATEGIES
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RETIREMENT, CHALLENGES, AND OPPORTUNITIES UNDER THE BIDEN TAX PLAN IN 2024
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EDUCATION TAX BENEFITS
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EARNED INCOME TAX CREDIT
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HEALTHCARE REFORM: THE AFFORDABLE CARE ACT TAX PROVISIONS
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INFLATION REDUCTION ACT
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IRS COLLECTIONS & INSTALLMENT ARRANGEMENTS
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BANKRUPTCY TAX GUIDE
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IRS & FTC PRESENTS: SCAMS, TAX-RELATED IDENTITY THEFT & IDENTITY PROTECTION PIN
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TAX TREATMENT OF RETIREMENT PLANS, PENSIONS AND ANNUITIES
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TAX TREATMENT OF SICKNESS AND INJURY PLANS
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THE SECTION §199A PASS-THROUGH DEDUCTION
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TAX TREATMENT OF LIFE INSURANCE PROCEEDS
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REAL ESTATE TAX GUIDE
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TAX RESEARCH TECHNIQUES
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TYPES OF BUSINESS ENTITIES
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TAX TREATMENT OF INDIVIDUAL RETIREMENT ARRANGEMENTS
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NAVIGATING FORM 1040 SCHEDULE C
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SECURE ACT 2.0
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TAX CUTS AND JOBS ACT OF 2017
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MASTERING FORM W-2: AN ESSENTIAL GUIDE FOR TAX PROFESSIONALS
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1099 REPORTING SIMPLIFIED
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EMPLOYMENT POLICIES & PROCEDURES WITH A GLIMPSE OF 1099 REPORTING TO FREELANCERS
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S CORPORATION BASIS AND FORM 7203
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FRINGES: THE KEY TO ATTRACTING GOOD TALENT AND WHAT THE IRS HAS TO SAY ABOUT IT
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A PRIMER ON THE IRS's STREAMLINED FILING COMPLIANCE PROCEDURES
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S CORPORATION BASIS AND FORM 7203: EXTENDED EDITION
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2024-2025 FEDERAL TAX UPDATES FOR INDIVIDUALS: IRS PROCEDURE & LEGISLATION
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2024-2025 FEDERAL TAX UPDATES FOR BUSINESSES: CASES & UPDATES
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2024-2025 FEDERAL TAX UPDATES FOR BUSINESSES: IRS PROCEDURE & LEGISLATION
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2024-2025 FEDERAL TAX UPDATES FOR INDIVIDUALS: CASES & UPDATES
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HANDLING AN INTERNATIONAL TAX ASSESSMENT: FORM 5471
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PARTNERSHIP TAX UPDATES
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CORPORATE TRANSPARENCY ACT (CTA)
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ESSENTIAL RULES FOR 1099 REPORTING TO INDEPENDENT CONTRACTORS
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ROADMAP TO AMENDING TAX RETURNS: THE X FACTOR
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2024 FEDERAL TAX UPDATE FOR INDIVIDUALS
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TAX CUTS AND JOBS ACT: HOW SUNSETTING PROVISIONS AFFECT THE TAX LANDSCAPE
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2024 FEDERAL TAX UPDATE FOR BUSINESS
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MASTERING ESTATE PLANNING: INSIGHTS FROM CPA EXPERT BOB KEEBLER
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BEYOND THE FBAR: NEW FINCEN REQUIREMENTS WITH HEFTY PENALTIESx
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Cpece webinars
IRS Presenting: Independent Contractor vs. Employee

IRS PRESENTING: INDEPENDENT CONTRACTOR VS. EMPLOYEE

CPE Processing Fee$45.00
Webinar TranscriptionN/A
Presentation Length Hour(s)1.5 hours
CPE Credits 1.5 hours
Subject Area 1.5 - Taxes (Federal Tax)
CE Credits 1.0 hour
Course Id# - HURS9-T-01438-23-S
Course LevelBasic
Instructional MethodQAS Self-Study
PrerequisitesNone
Advance PreparationNone
Recorded DateOctober 31, 2024
Date OfferedOctober 31, 2024
Expiration DateOctober 31, 2025
Course Description

A business might pay an independent contractor and an employee for the same or similar work, but there are key legal differences between the two. It is critical for business owners to correctly determine whether the people providing services are employees or independent contractors. In this course, we’ll review the categories of evidence used to determine worker classification and the steps employers should take once the proper worker classification is determined. 

Learning Objectives: 


  • Define employee and independent contractor 

  • Identify the categories of evidence used to determine worker status 

  • Describe the use of Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding with IRS  and Form 8919, Uncollected Social Security and Medicare Tax on Wages 

  • Recognize requirements for Section 530 relief



FOR RECORDED COURSES WITH VIDEO

Download any course document(s) (below) which may include handouts, glossary, transcripts, etc. Follow any prompts contained in the documents to help you complete the course. Most documents are searchable.

Play the recording, noting the sectional guides indicating where topics on the agenda are covered and the prompts to pause video playback to respond to a review question (located below the video playback area). The timestamps for review questions are also noted below.

Upon completing the video and successfully answering all review questions, you will then take the final exam.

Irs indepcontractorvsemployees videoimage
Handout Materials
Presentation Slides
Additional Materials
IRS Resource Document
Glossary
Review Questions
Review Questions
QUESTION 1: 0:08:47 minutes
QUESTION 2: 0:12:31 minutes
QUESTION 3: 0:24:04 minutes
QUESTION 4: 1:02:28 minutes
QUESTION 5: 1:06:05 minutes
Frequently Asked Questions
  • CPAacademy self-study courses are online.
  • The self-study format allows you to a) access the material online 24/7 and b) study at your own pace.
  • Per NASBA guidelines, you have one year from date of purchase to complete each program.
  • Complete your final exam at any time and get graded instantly. You can retake the exam at no additional charge (unlimited attempts).
  • Print your own certificate of completion on the spot upon passing the exam.
  • Grading policies: a) courses have a minimum passing score 70% b) test takers will not be provided feedback on failed exams.
  • Upon achieving a passing score, test takers will be notified of the correct answers to the questions missed.

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Anika Pompey

IRS
Senior Stakeholder Liaison

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Anika Pompey is a Senior Stakeholder Liaison with the Internal Revenue Service (IRS) in Washington, DC. In this role, she is responsible for performing outreach and establishing relationships with tax practitioners, business and industry organizations, and other audiences for the purpose of sharing information about IRS policies, practices, and procedures.

Prior to becoming a Senior Stakeholder Liaison, Anika held the position of Tax Compliance Officer (TCO). In this role, she planned and conducted examinations of individual income tax returns. She was also responsible for educating taxpayers about tax law and tax-related accounting. Anika held the position of TCO for nine years before becoming the frontline manager of a TCO group. Anika has also held the position of Contact Representative where she was responsible for assisting customers with their tax accounts. Overall, Anika’s IRS career spans more than 15 years.

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CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

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About Our Presenter

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The IRS is a bureau of the Department of the Treasury and one of the world's most efficient tax administrators. In fiscal year 2012, the IRS collected more than $2.5 trillion in revenue and processed more than 237 million tax returns.