The AB5s of Employees and Independent Contractors
Tuesday, April 22, 2025
3-5 p.m. Central
2 CPE (2 technical) | 2 IRS CE
Course code: 25WA-0644
View pricing
This course explores the tests used to determine whether a worker is properly characterized as an employee or an independent contractor for tax purposes, with a focus on the cost of getting it wrong and possible Section 530 relief. The game changing impact of the Dynamex case and AB5 will also be discussed.
- Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.
Major subjects
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Four ways to classify a worker
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IRS 20 Factors
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20% Section 199A deduction
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Cost of misclassifying an employee
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Section 530 relief
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Game changing impact of the Dynamex case and AB5
Learning objectives
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Apply the tests used to determine whether a worker is properly characterized for tax purposes
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Identify cost associated with misclassification
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Identify planning ideas and potential pitfalls
Who should take this program?
- CPAs and members in industry seeking a broader understanding of worker classification rules and tax consequences
Pricing
|
Standard Member Fee |
$79.00
|
 Standard Nonmember Fee |
$79.00
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