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URL:https://www.learndesk.us/class/6321573311021056/lesson/77da09c6ea734220162ff0a435a2479a?ref=outlook-calendar
SUMMARY:Video Lecture 3: The IRS Common Law Rules
DTSTART;TZID=America/Los_Angeles:20260515T190000
DTEND;TZID=America/Los_Angeles:20260515T200000
LOCATION:https://www.learndesk.us/class/6321573311021056/lesson/77da09c6ea734220162ff0a435a2479a?ref=outlook-calendar
DESCRIPTION: In this video lecture, we will discuss the three categories of common law rules that the IRS now uses to determine employee classification: behavioral control, financial control, and type of relationship.

Under Pub. 15-A, the most important issue in determining whether a worker is an employee or independent contractor remains the level of authority the employer retains to direct and control the worker’s activities. “In any employee-independent contractor determination, all information that provides evidence of the degree of control and the degree of independence must be considered.” Pub. 15-A p. 7 “Common-Law Rules” section. See generally, Pub. 15-A pp. 7-10.

Effective January 1, 2020, the IRS will “group” factors and focus on these three areas of the control test.

https://www.learndesk.us/class/6321573311021056/lesson/77da09c6ea734220162ff0a435a2479a?ref=outlook-calendar
STATUS:CONFIRMED
SEQUENCE:3
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DESCRIPTION:Class Reminder
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