Independent Contractor v Employee Determination

This all new seminar highlights important effects of the Tax Cuts & Jobs Act as it relates to independent contractor v employee (W-2) determination, which is significant in computing the 20% flow-through deduction under the new Section 199A in the TCJA. Topics & Learning Objectives Include: Making the Distinction Between and Independent Contractor or Employee Effect of Employment Characterization on the TCJA §199A Deduction The Consequences of Mischaracterization as Independent Contractor Relief Provisions for Worker Misclassification Handling an Employment Tax Audit