Checkpoint Learning

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Payroll - Employee or Independent Contractor  

CATEGORY: Taxation
COURSE ID: NAN026, VERSION 2.00
  Nano Learning
0.2 CPE Credits
Level: Basic

The classification of a worker between an employee and an independent contractor can have major tax implications and penalty if wrong. Both common law rules and court cases provide guidance in determining whether payments made to individuals is payroll to employees or an expense paid to independent contractors. This course provides a brief summary of the indicators for classification and some examples as sourced from the IRS.

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