The AB5s of Employees and Independent Contractors
Tuesday, Aug. 4, 2026
11 a.m.-12:50 p.m. Central
2 CPE (2 technical) | 2 IRS CE
Course code: 26WA-4304
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This course explores the tests used to determine whether a worker is properly characterized as an employee or an independent contractor for tax purposes, with a focus on the cost of getting it wrong and possible Section 530 relief. The game changing impact of the Dynamex case and AB5 will also be discussed. Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com
Major subjects
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Four ways to classify a worker.
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IRS 20 Factors.
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20% Section 199A deduction.
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Cost of misclassifying an employee.
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Section 530 relief.
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Game changing impact of the Dynamex case and AB5.
Learning objectives
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Apply the tests used to determine whether a worker is properly characterized for tax purposes.
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Identify cost associated with misclassification.
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Identify planning ideas and potential pitfalls.
Who should take this program?
- CPAs and members in industry seeking a broader understanding of worker classification rules and tax consequences.
Pricing
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Standard Member Fee |
$89.00
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 Standard Nonmember Fee |
$89.00
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