Independent Contractor Federal and State Tax Issues: CA AB5, Dynamex, IRS 20-Factor Tests, Safe Harbors and Audits
Note: CLE credit is not offered on this program
A live 110-minute CPE webinar with interactive Q&A
This webinar will explain federal and state criteria for determining workers' classification as either employees or independent contractors. Our panel of tax experts will discuss California AB5, the Dynamex decision, and the ABC test used by most states, as well as the IRS's 20-factor test for determining worker status.
- Federal worker classification
- Federal safe-harbor relief
- State worker classification
- The ABC (three-prong) test
- California AB5
- Dynamex Op'ns West v. Superior Ct.
- Other state criteria
- Handling audits
- Adviser penalties
- Best practices
The panel will review these and other critical issues:
- Key considerations for California employers of gig workers
- The 20-factor IRS determination of independent contractor status
- Adviser penalties assessed in states for giving classification advice
- The impact of Dynamex on worker classification in California
- Safe-harbor criteria for federal relief from employee classification
Ernest F. Howard, CPA
Mr. Howard has been in practice since 1978, offering a full range of accounting, tax, and business consulting services,... | Read More
Mr. Howard has been in practice since 1978, offering a full range of accounting, tax, and business consulting services, as well as aggressive tax planning and tax-audit defense. Client services provided includes assisting in organization of many new businesses and representation in tax audit and controversy matters. He is Chair of CalCPA Hollywood/Beverly Hills Discussion Group Since 1986 chairing 36 programs per year on important tax, accounting and business topics. Mr Howard is a Member of Planning Committee and past speaker at UCLA Tax Controversy institute. He is past co-chair and speaker at CalCPA annual tax conference. Mr. Howard is a frequent TV, radio and newspaper media speaker and source for tax and accounting stories. He is a past part time Accounting Instructor at CSU, Dominquez Hills and part time instructor at Golden Gate University (Los Angeles Campus) Masters in Taxation program since 1999, courses taught include "S -Corp and LLC's", "Corporations II", "Taxation of Corporate Reorganizations" and "Tax Attribute Carry-Overs"; Mr. Howard's prior experience includes: five years of experience working with Big Six (Peat, Marwick, Mitchell & Co. – now KPMG); experience in charge responsibility on certified audits and preparation of financial statements for publicly held corporations, preparation of unaudited financial statements, as well as corporation and partnership tax returns.
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