In this webinar, the presenter will review the federal, state, and local tax rules applicable to gig workers. We will explain and analyze select law changes and proposals regarding the gig workforce, including California's AB 5 and changes to Form 1099-K reporting made by the American Rescue Plan Act. Tax policy considerations of proposals will be critiqued with a discussion on how aspects of the gig workforce should be considered in the modernization of tax rules.

Learning Objectives:

• Identify the federal, state, and local tax rules applicable to gig workers and their relevance to tax compliance and planning


• Recognize tax law weaknesses for the gig economy, proposals for change, and tax policy considerations

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

EA Approved

CPAacademy.org (Sponsor Id#: HURS9) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222