Worker status and wage base
25 planned minutes
Federal Payroll Tax
Classification, Deposits, Corrections, and Trust Fund Exposure
Analyze worker status and the 2025 IRS ruling on classification versus wage disputes, then reconcile FICA, FUTA, deposits, Forms 941/941-X, trust fund exposure and third-party payroll through documented employer cases. Two live IRS CE hours are proposed; approval and backend delivery remain pending.
Intermediate to advanced | Federal Tax Law / Federal Tax-Related Matters - proposed live credit only
Course status
2 live IRS CE hours are proposed, not approved or currently awarded. Provider and program review, qualified human technical review, actual instructional time, and any applicable CPA CPE determination remain outstanding. Self-study hours have not been validated.
Enrollment remains unavailable until course availability, schedules and applicable enrollment terms are confirmed.
Public topic outline
4 required modules provide 100 planned minutes. 1 optional modules expand the teaching library to 130 minutes. Planned time does not establish awarded credit.
Withholding, FICA, and employer liability
25 planned minutes
Deposit schedule, returns, and correction
25 planned minutes
Examination, TFRP, and defensible response
25 planned minutes
Successor employers and third-party payroll
30 planned minutes
Preparation and access
Working knowledge of business tax returns and payroll records; intended for EAs and CPAs.
Practitioner edition v2: five synthetic employer cases, 15 review questions and a protected 20-item final bank. Instructor materials remain owner-held.
Instructor material and assessment keys are not available from this public site. Future learner access requires verified identity and an active entitlement to this course.
Course access status