The Complete Guide to Payroll Taxes and 1099 Issues Webcast
September 23, 2025
Live Webcast
NYSED 8
Instructor
Deborah Phillips
The Complete Guide to Payroll Taxes and 1099 Issues Webcast
View Bio
Instructor
Deborah
Phillips
View Bio
Deborah Phillips
Bio
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Payroll tax requirements for wages, including wages subject to the .9 percent tax, employee benefits and reimbursements, nonqualified deferred compensation, stock options, and tips
Fringe benefits issues, such as health insurance, life insurance, cafeteria plan benefits, accountable and non-accountable plans, standard mileage rates, and per diem rates
Special issues -
Using a common paymaster, how to file W-2s after a takeover, merger, or acquisition, and state and local tax withholding
Statutory employees, independent contractors, and possible changes to §530 relief
Penalties -
Who is a responsible person?
Expenses and gross-up calculations
Pension issues and payroll taxes including SIMPLE plans, and §401(k) and pension distributions
The Electronic Federal Tax Payment System (EFTPS)
Forms I-9, W-9, W-2, 1099, 1099-NEC, SS-8, and 940
Understanding payroll tax responsibilities in the gig economy
Learning Objectives
Distinguish an employee from an independent contractor and understand the relief available to employers who misclassify employees
Understand what is needed to complete Forms W-2, 1099-MISC, 1099-R, and SS-8
Understand the gig economy and the payroll tax responsibilities associated with it
Major Topics
Payroll tax requirements for wages, including wages subject to the .9 percent tax, employee benefits and reimbursements, nonqualified deferred compensation, stock options, and tips
Fringe benefits issues, such as health insurance, life insurance, cafeteria plan benefits, accountable and non-accountable plans, standard mileage rates, and per diem rates
Special issues -
Using a common paymaster, how to file W-2s after a takeover, merger, or acquisition, and state and local tax withholding
Statutory employees, independent contractors, and possible changes to §530 relief
Penalties -
Who is a responsible person?
Expenses and gross-up calculations
Pension issues and payroll taxes including SIMPLE plans, and §401(k) and pension distributions
The Electronic Federal Tax Payment System (EFTPS)
Forms I-9, W-9, W-2, 1099, 1099-NEC, SS-8, and 940
Understanding payroll tax responsibilities in the gig economy
CPE Credits Available
NYSED 8
8
Taxation (NYSED) - NYSED
Things to Know About This Course
Course Level
Basic
Professional Area of Focus
Taxation (NYSED)
Prerequisites
None
Advanced Preparation
None
Intended Audience
CPAs in public accounting and industry with responsibility for payroll tax compliance
