Objective
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- Distinguish an employee from an independent contractor and understand the relief available to employees who misclassify 

- Understand the withholding requirements for FICA and federal income taxes for Forms W-2 and 1099, including back-up withholding 

- Examine employer requirements regarding Form W-4 

- Understand the gig economy and the payroll tax responsibilities associated with it 

Highlights
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- Statutory employees, independent contractors, and possible changes to §530 relief 

- Using SS-8 

- Payroll Tax Penalties -- Who is a responsible person? 

- Forms W-2, 1099, SS-8, W-4, 941, and Form 940 reporting/deposit requirements and due dates 

- Understanding payroll tax responsibilities in the gig economy 

Designed For
CPAs in public accounting and industry with responsibility for payroll tax compliancePrerequisite
NoneAdvanced Preparation
None