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