CPE Course Library

2 hours
Certificate CTEC IRS NASBA

Payroll Tax Planning

Course Description

Payroll taxes have become a huge burden for the average business, and penalties for noncompliance can be devastating. This course provides an in-depth analysis of the major crises taxpayers can encounter in the area of payroll taxes and provides guidance for resolving the problems in clients' best interest.

Topics Covered:

  • Employee vs. independent contractor determinations
  • Responsible officer determinations — IRC section 6672
  • Negotiating with the IRS Appeals Office
  • Section 530 employees
  • Proper handling of fringe benefits

Learning Objectives:

  • Distinguish an employee from an independent contractor and understand the available relief
  • Comply with the various reporting requirements
  • Understand how to abate penalties

Delivery Method: Self Study
Field of Study: Other Federal Tax
Prerequisites: None
Advance preparation: None
Program Level: Basic
Expiration: In accordance with NASBA standards, access to this course will terminate one year from the date of purchase. Incomplete courses will no longer be accessible beyond the one year deadline.

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