CPE PACKAGES (Incl. Ethics) for Multiple States and Qualifications @ $4/credit. CLICK HERE to view.

Employee or Independent Contractor? That is the Question!

Employee or Independent Contractor? That is the Question!

2 Credits


Subject Area


Webinar Qualifies For

2 CPE credit of Taxes for all CPAs

2 CE credit of Federal Tax Related Matters for Enrolled Agents ( IRS Approved : GEHNZ ) (Approval No. GEHNZ-T-00554-21-S)

2 CE credit of Federal Tax Subjects for California Tax Professionals (CTEC Approved - 6273) (Approval No. 6273-CE-0534)

2 CE credit of Annual Filing Season program (AFSP)( IRS Approved : GEHNZ )

2 PDC credit for SHRM Certified Professionals (Approval No. 21-XAWR7)

2 Business Credit credit for HRCI Certified Professionals (Approval No. 560594)

2 CPE credit of Maryland Tax Related Subjects for Maryland Tax Preparers (Approval No. GEHNZ-T-00554-21-S)

2 CE credit of Federal Tax for Oregon Tax Preparers (Approval No. GEHNZ-T-00554-21-S)

2 General Educational credit for Tax Professionals / Bookkeepers / Accountants

You need to register for the webinar to watch the video.

Click Here to Register

Before starting this self study program, please go through the instructional document.


  • Under IRS Classifications
    7 mins
  • Behavioral control
    18 mins
  • Availability of Services
    25 mins
  • Employee vs Independent contractor: Reporting Requirements
    39 mins
  • Significant factors for Economic Realities Test
    55 mins
  • Getting Caught - Employee
    65 mins
  • Test for SUI
    77 mins
  • Purpose of Program
    84 mins
  • Applying for Program
    90 mins
  • Payment Calculation Using Section 3509(a) Rates
    96 mins

Course Description

In this online CPE webinar we discuss the requirements needed to determine if a worker is an independent contractor or an employee under various federal and state regulations.  

It will start with a brief review of the basic characteristics of both types of workers. From this we discuss the Internal Revenue Service’s three categories of Evidence of Control, or what is known as the “three factor test”, to determine whether a worker can be classified as an independent contractor under the IRS rules.  This leads into a conversation about the requirements for each of these types of workers under the wage and hour rules. We then examine the IRS form that can be used to help determine the worker’s status. 

We review examples of scenarios that can trigger an independent contractor audit and the penalties that can be assessed if the worker is determined to be misclassified. To complete the course, we discuss various examples of state regulations as they pertain to worker classification.  This online continuing education course serves as a sound basis to assist human resources, payroll or finance professionals in determining how to properly classify a worker as an independent contractor.

Key topics:

  • Classifications of workers are permitted under the IRS Rules.
  • Common law rule and how is it used to determine worker status
  • Three factors the IRS uses to determine worker status and how to apply them correctly
  • Form SS-8 to your advantage to determine worker status

Learning Objectives

  • To define the requirements under the IRS regulations that are used to classify workers as independent contractors.
  • To identify the requirements that must be met to classify a worker as an independent contractor under the federal wage and hour laws
  • To explain how to use the IRS Form SS-8 to assist in making the proper classification for a worker
  • To identify the state requirements for proper classification of workers under the ABC test
  • To list the penalties that can be assessed for misclassifying a worker
  • To identify the IRS program that can assist an employer in mitigating the penalties for misclassifying a worker

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Accounting Managers
  • California Registered Tax Professional
  • CPA (Industry)
  • CPA - Small Firm
  • CPA in Business
  • Entrepreneurial Accountant
  • Human Resources Manager
  • Maryland Tax Preparers
  • Oregon Tax Preparers
  • Senior Accountant
  • Staff of Accounting Firm
  • Tax Practitioners
  • Tax Preparer
  • Tax Professionals
  • Young CPA