Webinar

Surgent's A Guide to Gig Economy Tax Issues

Thursday, March 27, 2025
9-11 a.m. Central
2 CPE (2 technical) | 2 IRS CE

Course code: 24WS-2222
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The IRS defines the "gig economy" as people earning income providing on-demand work, services, or goods on either a part-time or full-time basis. The economic times we live in are changing and tax practitioners must learn how the rules apply in this new gig economy. The tax rules that apply to gig workers challenge traditional ideas of who is an employee and who is an independent contractor, and tax practitioners must have the knowledge to make this determination. This program addresses federal and state tax issues tax practitioners must address with clients and their own workers.

Major subjects

Characteristics of a gig economy
Who is an employee and who is an independent contractor?
Form 1099-NEC and reporting of non-employee compensation
Reporting on Form 1099-K
Gig workers and the requirement to pay self-employment tax throughout the year
State tax implications of remote work for the business owner and workers
How remote work creates state tax nexus
Tax implications of employee telecommuting for the employer
The "convenience of the employer" rule
Drivers of both people and of meals or other products
Section 199A deduction
Implications of the Vizcaino case

Learning objectives

Understand and advise clients regarding the new tax issues that have arisen as a result of the growth of the gig economy

Who should take this program?

Tax practitioners advising clients who are participating in any aspect of the gig economy

Pricing

Standard Member Fee	$99.00
Standard Nonmember Fee	$99.00

Our records indicate you are a nonmember. If you register, you will be charged $99.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

Firm administrators: Please log in before starting the employee registration process.