Best Practices for Payroll Taxes and 1099 Issues (Self-Study)

Code: JI157993

Date Valid for one year from purchase date
Format Self-Study (On-Demand)
CPE credits CPE 16.0
of study
Taxes - Technical (16.0)
Standard member fee $169.00
checkmarkStandard nonmember fee $219.00

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This CPE course provides you with practical pointers for managing the payroll tax and reporting function. Learn how to avoid the frequent penalties in payroll tax reporting and stay up-to-date with the latest information. It also shows how to handle reporting and withholding requirements for employee fringe benefits. Master the often confusing rules for Form 1099-MISC and other information reports including when and how much to report. Make sure you and your clients are in compliance and not subject to IRS penalties!

Who should take this program?

CPAs in industry and public accounting responsible for the payroll tax function and those CPAs advising clients on payroll tax issues

Major subjects

  • Update on new changes made to payroll tax legislation for the current year including changes in health care laws
  • Review of various websites, forms, publications, and other payroll and benefit tax resources
  • Properly reporting payroll withholding for various types of compensation
  • Understanding the 20 Factor Test for employee classification
  • Section 530 relief for employers with worker classification issues
  • Reporting requirements on a quarterly and annual basis
  • Understanding new hire reporting and latest changes in I-9
  • Reporting to verify employee identity and work eligibility
  • Forms W-2 and W-3 Issues
  • How to properly classify employee benefit tax liabilities

Learning objective(s)

  • Recognize how to prepare timely and accurate wage and tax reports
  • Identify how to make timely and accurate payroll tax deposits and payments
  • Correctly classify employees and independent contractors for payroll tax purposes
  • Identify how to address payroll tax issues involving fringe benefits and their valuation
  • Identify and properly withhold for statutory employees and statutory non-employees
  • Recognize how to comply with information reporting including the various 1099 Forms and Form W-2
  • Identify how to properly report required information for new hires and obtain required information on work eligibility and identity
  • Recognize how to properly report back employee wages and back-up reporting of independent contractors
  • Determine taxable versus tax free compensation


Course code Code JI157993
Sponsor AICPA
NASBA ID#: 112891
Level Intermediate
Format Self-Study (On-Demand)
Prerequisites Prereq. None