CATEGORY: Professional Practice
SPEAKER: Prof. Barry Leibowicz, Esq.
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