EVENT DESCRIPTION
Worker classification remains one of the most scrutinized areas of IRS enforcement. This course provides a practical, up-to-date review of the federal standards used to distinguish employees from independent contractors, including IRS common-law factors, Section 530 relief provisions, and the ongoing impact of DOL and state-level rulemaking.
EVENT OBJECTIVE
- Identify the IRS common-law factors and behavioral, financial, and type-of-relationship tests
- Explain Section 530 safe harbor relief and the conditions under which it applies
- Recognize red flags that signal potential worker misclassification exposure
- Describe the IRS Voluntary Classification Settlement Program (VCSP)
- Advise clients on corrective steps to reduce misclassification risk
COURSE NAME
Employee vs. Independent Contractor: Navigating Worker Classification in 2026
