Income Tax Course

Income Tax Course

Registration Open
Scroll down to select the dates and locations of your choice.

The Annual Clemson University Income Tax Course is an 18-credit hour program that is offered both online and in-person on six different dates in November and December 2021. Participants can elect to register for a 2-day program with 9 credit hours on each day or for a 3-day program with 6 credit hours on each day.

The course features federal and state income tax topics of current interest to tax practitioners. Instructors are Ronny Burkett, CPA, CVA; Daniel L. Crowson, CPA, Allison Ford, CPA, CFE, and Angie B. Brazell, CPA from Burkett, Burkett & Burkett Certified Public Accountants PA as well as Keith J. Wicker, CPM, Marquita Simmons and Krystle Walden, CPA from the South Carolina Department of Revenue and Evette Davis from the Internal Revenue Service.

Early bird pricing (June 1st through August 31st) is $325 for online courses and $395 for in-person courses. Regular pricing (September 1st onwards) is $350 for online courses and $425, for in-person courses. The fee covers the cost of two-day or three-day intensive instruction, hard-copy publications for the events and your future reference (National Income Tax Workbook, RIA Federal Tax Handbook, and SC DOR Tax Booklet), and follow-up e-mails with updated legislation, regulations, and opinions. In the in-person events, the fee also covers a noon hot meal on both days of the Course as well as refreshments during breaks.


2022 Income Tax Course Schedule

Registration Open
Scroll down to select the dates and locations of your choice.

November 9 and 10
Wednesday and Thursday
First Offering
Online via Zoom Webinar (2-day event, 9 hours per day)
Register at Eventbrite for this Course:
https://www.eventbrite.com/e/2022-clemson-university-income-tax-course-first-offering-online-tickets-342984595157

November 14 and 15
Monday and Tuesday
Second Offering
In-Person at Spartanburg (2-day event 9 hours per day)
Register at Eventbrite for this Course:
https://www.eventbrite.com/e/2022-clemson-university-income-tax-course-Spartanburg-in-person-tickets-348669950207

Event Hall 1881
805 Spartan Blvd.
Spartanburg, SC 29301
(864) 699-7873

November 21 and 22
Monday and Tuesday (Thanksgiving Week)
Third Offering
Online via Zoom Webinar (2-day event, 9 hours per day)
Register at Eventbrite for this Course:
https://www.eventbrite.com/e/2022-clemson-university-income-tax-course-third-offering-online-tickets-348685015267

November 29 and 30
Tuesday and Wednesday
Fourth Offering
In Person in Columbia (2-day event 9 hours per day) 
Register at Eventbrite for this Course:
https://www.eventbrite.com/e/2022-clemson-university-income-tax-course-Columbia-in-person-tickets-348689348227

Seawell’s Restaurant
1125 Rosewood Drive
Columbia, SC 29201
(803) 771-7385

December 5 and 6
Monday and Tuesday
Fifth Offering
In Person in North Charleston (2-day event 9 hours per day)
Register at Eventbrite for this Course:
https://www.eventbrite.com/e/2022-clemson-university-income-tax-course-north-Charleston-in-person-tickets-348773469837

North Charleston Marriott
4770 Goer Drive
North Charleston, 29406
(843) 747-1900

December 12, 13, and 14
Monday, Tuesday, and Wednesday
Sixth Offering
Online via Zoom Webinar (3-day event, 6 hours per day)
Register at Eventbrite for this Course:
https://www.eventbrite.com/e/2022-clemson-university-income-tax-course-sixth-offering-online-tickets-348780109697

  • Course Topics

    Individual Tax Issues: This section covers several issues tax practitioners encounter when preparing individual income tax returns, including the following:

    • Child tax credit and reconciling the advance credit
    • Divorce tax issues
    • Education credits
    • Standard vs. itemized deductions

    Business Tax Issues: This section discusses some of the issues that tax practitioners encounter when they prepare returns for clients who operate a business. Topics include the following:

    • Nightly rentals
    • Multilevel marketing
    • Sale of a business

    Business Entity Tax Issues: This section examines issues that pertain to business entities, including:

    • Organizational standards for LLCs seeking exempt status
    • 501(c)(4) social welfare organizations requirements and reporting
    • Reporting requirements for S corporation basis.
    • Current Partnership Tax Issues: This section discusses partnership elections. It also explains tax issues when partnership interests are issued in connection with the performance of services. Finally, this section discusses tracking and reporting partnership basis.

    Trusts and Estates: This section discusses the basis of inherited assets and the character of gain or loss on the sale of inherited assets. It explains when gifts in contemplation of death are included in the gross estate, and how irrevocable life insurance trusts and qualified personal residence trusts can reduce estate tax. This section also reviews when section 529 qualified tuition plan assets may be subject to gift tax, and when those assets are included in the gross estate of the plan owner or beneficiary.

    IRS Issues: Topics that the IRS targets as key issues for practitioners, such as the following:

    • Employer identification numbers
    • Liens and levies
    • Injured spouse allocation
    • Gig economy
    • IRS transcripts
    • Tax Pro and online accounts

    Tax Practice and Procedure: This section explains important tax practice and procedural issues, including amended and superseded returns, powers of attorney, and IRS assessments. It also explains the situations in which the IRS can hold a third party liable for the tax liability of another taxpayer as a transferee, nominee, or alter ego.

    Ethics: This section discusses important issues that help tax practitioners comply with their ethical obligations. Topics include the following:

    • Ethical considerations when giving tax opinions
    • The ethical and legal benefits of email disclaimers
    • Ethical duties for a tax practitioner serving as a trustee or other fiduciary
    • Ten case studies that illustrate real-life ethical scenarios

    South Carolina - Department of Revenue Issues: SC Tax Legislation, SC-DOR Security Updates, and update on South Carolina E-File.

    And as in the previous years, dedicated sections to: Agriculture and Natural Resource Issues, New and Expiring Legislation, and Rulings and Cases.

  • 2 Day In-Person Course Agenda
    FIRST DAY
    8:00 – 8:20 Registration Opens – Sign-In
    8:20 – 8:30 Announcements
    8:30 – 10:10 Federal Tax Law Updates
    10:10 – 10:20 Morning Break
    10:20 – 11:10 Federal Tax Law Updates (Continued)
    11:10 – 12:00 Federal Income Tax Topics
    12:00 – 12:50 Lunch Break
    12:50 – 2:30 Federal Income Tax Topics (Continued)
    2:30 – 2:50 Afternoon Break
    2:50 – 4:30 Federal Income Tax Topics (Continued)
    4:30 – 4:40 Last Break
    4:40 – 5:30 Federal Income Tax Topics (Continued)
    5:30 Adjourn

    SECOND DAY
    7:30 – 7:50 Sign-In
    7:50 – 8:00 Announcements
    8:00 – 9:15 South Carolina Tax Issues: Department of Revenue
    9:15 – 10:05 Federal Income Tax Topics
    10:05 – 10:20 Morning Break
    10:20 – 12:00 Federal Income Tax Topics (Continued)
    12:00 – 12:50 Lunch Break
    12:50 – 1:40 IRS Federal Tax Issues: Evette Davis, Senior Stakeholder Liaison, IRS
    1:40 – 2:55 Panel Discussion: Program Faculty
    (Discussion with question/answer session. Please submit written
    questions for the panel during web registration and during the event.)
    2:55 – 3:10 Afternoon Break
    3:10 – 5:10 Federal Ethics: Professional Standards and Conduct
    5:10 Adjourn
  • 2 Day Online Course Agenda
    FIRST DAY
    8:00 – 8:20 Registration Opens – Access Zoom Webinar (links received via email)
    8:20 – 8:30 Announcements
    8:30 – 10:10 Federal Tax Law Updates
    10:10 – 10:20 Morning Break
    10:20 – 11:10 Federal Tax Law Updates (Continued)
    11:10 – 12:00 Federal Income Tax Topics
    12:00 – 12:50 Lunch Break
    12:50 – 2:30 Federal Income Tax Topics (Continued)
    2:30 – 2:50 Afternoon Break
    2:50 – 4:30 Federal Income Tax Topics (Continued)
    4:30 – 4:40 Last Break
    4:40 – 5:30 Federal Income Tax Topics (Continued)
    5:30 Adjourn

    SECOND DAY
    8:00 – 8:20 Registration Opens – Access Zoom Webinar (links received via email)
    8:20 – 8:30 Announcements
    8:30 – 9:45 South Carolina Tax Issues: Department of Revenue
    9:45 – 9:55 Morning Break
    9:55 – 11:35 Federal Income Tax Topics
    11:35 – 12:25 Lunch Break
    12:25 – 1:15 IRS Federal Tax Issues: Evette Davis, Senior Stakeholder Liaison, IRS
    1:15 – 2:05 Federal Income Tax Topics (Continued)
    2:05 – 2:15 Afternoon Break
    2:15 – 3:30 Panel Discussion: Program Faculty
    (Discussion with question/answer session. Please submit written
    questions for the panel during web registration and during the event.)
    3:30 – 3:40 Last Break
    3:40 – 5:40 Federal Ethics: Professional Standards and Conduct
    5:40 Adjourn
  • 3 Day Online Course Agenda
    FIRST DAY
    8:30 – 8:50 Registration Opens – Access Zoom Webinar (links received via email)
    8:50 – 9:00 Announcements
    9:00 – 10:40 Federal Tax Law Updates
    10:40 – 10:50 Morning Break
    10:50 – 11:40 Federal Tax Law Updates (Continued)
    11:40 – 12:30 Federal Income Tax Topics
    12:30 – 1:20 Lunch Break
    1:20 – 3:00 Federal Income Tax Topics (Continued)
    3:00 Adjourn

    SECOND DAY
    8:30 – 8:50 Registration Opens – Access Zoom Webinar (links received via email)
    8:50 – 9:00 Announcements
    9:00 – 10:40 Federal Income Tax Topics
    10:40 – 10:50 Morning Break
    10:50 – 12:30 Federal Income Tax Topics (Continued)
    12:30 – 1:20 Lunch Break
    1:20 – 3:20 Federal Ethics: Professional Standards and Conduct
    3:20 Adjourn

    THIRD DAY
    8:30 – 8:50 Registration Opens – Access Zoom Webinar (links received via email)
    8:50 – 9:00 Announcements
    9:00 – 10:15 South Carolina Tax Issues: Keith Wicker, Marquita Simmons, and Krystle Walden
    10:15 – 10:25 Morning Break
    10:25 – 11:15 Federal Income Tax Topics
    11:15– 12:05 IRS Federal Tax Issues: Evette Davis, Senior Stakeholder Liaison, IRS
    12:05 – 12:55 Lunch Break
    12:55 – 2:10 Panel Discussion: Program Faculty
    (Discussion with question/answer session. Please submit written
    questions for the panel during web registration and during the event.)
    2:10 – 2: 20 Afternoon Break
    2:20 – 3: 10 Federal Income Tax Topics (Continued)
    3: 10 Adjourn
  • Course Faculty

    Ronny Burkett, CPA, CVA
    President, Burkett, Burkett & Burkett Certified Public Accountants, PA

    Ronny is the President of Burkett, Burkett & Burkett Certified Public Accountants, PA, and specializes in the following areas: tax return preparation, financial statement preparation, business valuations, and litigation support services. Ronny holds CPA certification since 1979, CVA certification since 1997 and a Bachelor’s Degree of Science in Accounting from the University of South Carolina.

    Ronny belongs to several professional organizations including the South Carolina Association of Certified Public Accountants, Central Chapter of Certified Public Accountants, American Institute of Certified Public Accountants, and the National Association of Certified Valuation Analysts. Given Ronny’s wide and deep knowledge in taxation issues he is asked regularly to speak at meetings, conferences and programs across the United States. Finally, Ronny is a lifelong resident of South Carolina.

    Daniel L. Crowson, CPA
    Executive Vice-President, Burkett, Burkett & Burkett Certified Public Accountants, PA

    Daniel is Executive Vice-President at Burkett, Burkett & Burkett Certified Public Accountants, PA, and specializes in: accounting, tax advisory, and compliance services for businesses, individuals, and non-profits. Daniel holds CPA certification since 2002 and both a Bachelor of Science Degree in Accounting and a Master of Accountancy from the University of South Carolina.

    Daniel belongs to the South Carolina Association of Certified Public Accountants and to the American Institute of Certified Public Accountants. Daniel worked and excelled at Bauknight Pietras & Stormer, PA; the LPA Group Incorporated; and at Lowrance Cooper & Company, PA, before joining Burkett, Burkett & Burkett Certified Public Accountants, PA. Finally, Daniel is a lifelong resident of South Carolina.

    Allison Ford, CPA, CFE
    Executive Vice President, Burkett, Burkett & Burkett Certified Public Accountants, PA

    Allison is Executive Vice President at Burkett, Burkett & Burkett Certified Public Accountants, PA, and specializes in the following areas: small business consulting and software support, litigation support, forensic accounting, fraud examination, tax preparation and planning for individuals and businesses, and non-profit and church accounting and tax preparation.

    Allison belongs to the South Carolina Association of Certified Public Accountants, American Institute of Certified Public Accountants, Association of Certified Fraud Examiners, and National Association of Certified Valuation Analysts. Allison participates and has participated in diverse chambers and boards in South Carolina.

    Angie Brazell, CPA
    Senior Accountant, Burkett Burkett & Burkett Certified Public Accountants, PA

    Angie is Senior Accountant at Burkett Burkett & Burkett Certified Public Accountants, PA and she specializes in corporate and individual tax, estate and trust tax, and compilations and reviews.

    Evette Davis
    Senior Stakeholder Liaison, Internal Revenue Service

    Evette Davis has been with the Internal Revenue Service for 33 ½ years. She is currently a Senior Stakeholder Liaison representative for the Internal Revenue Service, Communication & Liaison Division located in Charlotte, N.C.

    Evette joined the IRS in 1988 as an intern; upon graduation in 1990 from South Carolina State University, with a Bachelor of Science Degree in Office Management and Business Education, she began her career with the IRS as a Revenue Officer.

    She works very closely with various N.C. and S.C. Federal, State and Local governments, Tax Professionals as well as industries and business organizations. Her goal is to educate stakeholders about recent tax law changes, provide small business resources and services necessary to promote business longevity and voluntary compliance. She is the NC/SC Area Lead for Business Industries, NC/SC Disaster Assistance, Tax Practitioner Institutes and the SC Area Lead for Tax Professionals.

    Taxpayer Advocate, Internal Revenue Service

    The Taxpayer Advocate Service (TAS) is your voice at the IRS. We ensure you are treated fairly, and know and understand your rights. If you are having tax problems and have not been able to resolve them with the IRS, you may be eligible for free TAS help.

    Keith J. Wicker, CPM
    Special Projects Coordinator, SC Department of Revenue

    Keith J Wicker serves as a Special Project Coordinator for SCDOR’s Modernized e-File (MEF) Program, e-commerce initiatives and relations with tax preparation software companies. Joining SCDOR in 1990, Keith has over 27 years of firsthand experience with the evolution of tax e-services in South Carolina.

    Marquita Simmons
    Tax Law Coordinator

    Marquita Simmons currently serves as the agency’s Tax Law Training Coordinator, educating Employees and Taxpayers on annual legislative changes impacting various tax areas. Marquita has been with the South Carolina Department of Revenue since 2012.

    Krystle Walden, CPA
    Tax Research Analyst, SC Department of Revenue

    Krystle has over thirteen years of experience working as a tax field auditor and as a tax analyst.. She joined the South Carolina Department of Revenue in 2017.

    Jean Funches
    Taxpayer Advocate, SC Department of Revenue (Columbia only)

    Jean Funches currently serves as the Department of Revenue’s tax advocate. Through the facilitation of resolution of taxpayer grievances, Jean has ensured the fair and consistent application of South Carolina tax laws since 2008.

  • Continuing Education Credits and Certifying Agencies

    The break-down of credits is as follows:

    IRS: 18 hours total. Program Codes as follows:

    Online Courses

    General Tax Law Online: 3XKET-T-00026-22-O for up to 13 credit hours
    Ethics Online: 3XKET-E-00024-22-O for up to 2 credit hours
    Updates Online: 3XKET-U-00025-22-O for up to 3 credit hours

    In Person Courses

    General Tax Law Online: 3XKET-T-00026-22-I for up to 13 credit hours
    Ethics Online: 3XKET-E-00024-22-I for up to 2 credit hours
    Updates Online: 3XKET-U-00025-22-I for up to 3 credit hours

    Participants need to provide us with their PTIN and full name as registered with the IRS for accurate reporting.

    For CPA and Enrolled Agents we report to the IRS up to: 18 hours total

    Federal Tax Law: 11.5 hours
    South Carolina Tax Law: 1.5 hours
    Total Tax Law: 13 hours
    Federal Ethics: 2 hours
    Federal Tax Law Updates: 3 hours

    Other Tax Return Preparers we report to the IRS up to: 16.5 hours total

    Federal Tax Law: 11.5 hours
    Federal Ethics: 2 hours
    Federal Tax Law Updates: 3 hours

    SC Board of Accountancy: 18 hours total

    Self-report.

    Attorneys: 15 CLE credit hours total

    Tax Law: 13 hours
    Ethics: 2 hours

    We report up to 15 credit hours of CLE to the Supreme Court of South Carolina Commission on Legal Education, at the end of November and at the end of December. Course ID Code will be provided to us in early June. Participants need to provide us with their South Carolina Bar number and full name as registered with the Supreme Court for accurate reporting. 

    Certified Financial Planners: 16 hours total

    We report up to 16 credit hours to the CFP Board via our parent organization, LGUTEF, at the end of November and at the end of December. Program Code will be provided to us in early October. Participants need to provide us with their CFP number and full name as registered with the CFP Board for accurate reporting.

    “We have entered into an agreement with the Office of Director of Practice, 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 Director of Practice as to the quality of program or its contribution to the professional competence of the enrolled individual.”

     

  • Online Access to Zoom Webinar
    The Zoom link and instructions to access the webinar will be provided with the confirmation email after completing registration and providing payment through the Eventbrite registration process. Please make sure to check your Inbox folder. If you do not receive this email within 24 hours after your purchase, please check your Spam folder and/or email us at tax@clemson.edu.

    A reminder email with Zoom link and instructions are sent again 48 hours before the course begins. Finally, if you are not familiar with Zoom, please be sure to test your system before the event as in very rare cases the firewall settings in your computer may prevent you from logging into the platform. You can go to: https://zoom.us/test and test your internet connection by joining a test meeting. Once you access the Test meeting, you will be able to check your speakers and microphone functionality.

    - Moderator/Group Sign in and out form for participants attending as a group.
    - Zoom Webinar Set Up Guide and Protocols that will help you to get the most out of your Zoom experience as well as solve any connection issues you may have.
  • Return to In Person Events
    We are very happy to be able to return to in-person events after two years of COVID-19 pandemic confinement. Please be aware that the coronavirus disease (COVID-19) presents inherent risks to your health and/or the health of fellow participants, instructors, staff from the venue as well as Clemson University employees. Furthermore, please understand that regardless of the care exercised by the Tax School or the venue hosting the events, those health risks cannot be eliminated.

    We are offering three in-person events in 2022 and we look forward to increasing the number of offerings as we approach the last stages of the pandemic beyond 2022. It may be possible that one or two sections during the in-person events will be livestreamed due to the fact that one or two instructors will not be able to instruct in-person. However, we expect that the face-to-face interaction and the quality of the instruction will continue to be outstanding.
  • Publications Provided to Participants
    Publications and materials included with this Course:

    • 2022 National Income Tax Workbook (sent by postal mail before the Online events)
    • 2022 South Carolina Department of Revenue Tax Manual (sent by postal mail before the Online events)
    • Online access for the last ten years National Income Tax Workbooks pdf chapters
    • RIA Federal Tax Handbook (sent by postal mail after the last event in mid-December)
    • Online access to the PowerPoint slides used by the instructors during the events (after the last event in mid-December)

    The retail value of this material is more than $270!
  • Cancellation Fee and Refund Policy
    No refund will be granted for failure to cancel at least seven days in advance of your Course start date (however all course materials will be sent to you). Please contact the Program Director to cancel attendance and obtain a refund.
  • Transfer Fee Policy
    A $25 transfer fee is charged for transferring location or date of program. To assure successful transfer, contact the School Director as early as possible. No transfers are allowed within seven days prior to the start of the Course.
  • Certificates of Attendance
    A Certificate of Attendance will be sent to registered participants via postal mail and via email the day after the Course ends to the address given during registration. Participants that do not attend the entire length of the seminar will have their credit hours adjusted accordingly per IRS regulations. Attorneys and Certified Financial Planners will be mailed and emailed an additional Certificate of Attendance to present to their respective accreditation organizations.
  • AFSP Record of Completion
    What is the Annual Filing Season Program (AFSP) Record of Completion? 
     
    The Annual Filing Season Program aims to recognize the efforts of non-credentialed return preparers who aspire to a higher level of professionalism. Those who choose to participate can meet the requirements by obtaining 18 hours of continuing education, including a six-hour federal tax law refresher course with test. The return preparer must also renew their preparer tax identification number (PTIN) for the upcoming year and consent to adhere to the obligations in Circular 230, Subpart B and section 10.51.
     
    Upon completion of these requirements, the return preparer receives an Annual Filing Season Program – Record of Completion from the IRS.
     
    Annual Filing Season Program participants are included in a public database of return preparers on the IRS website. The Directory of Federal Tax Return Preparers with Credentials and Select Qualifications includes the name, city, state, ZIP Code, and credentials of all attorneys, CPAs, enrolled agents, enrolled retirement plan agents and enrolled actuaries with a valid PTIN, as well as all Annual Filing Season Program – Record of Completion holders.
     
    Source: http://www.irs.gov/Tax-Professionals/Annual-Filing-Season-Program
     
    How do I obtain an Annual Filing Season Program (AFSP) – Record of Completion?
     
    Take 18 hours of continuing education from IRS-Approved CE Providers, including:
    -        ten (10) hours of federal tax law topics;
    -        two (2) hours of ethics.
    -        a six (6) hour Annual Federal Tax Refresher (AFTR) course that covers filing season issues and tax law updates, as well as a knowledge-based comprehension test administered at the end of the course by the CE Provider;
     
    Source: https://www.irs.gov/tax-professionals/general-requirements-for-the-annual-filing-season-program-record-of-completion
     
    With the Income Tax Course, you will obtain a total of 18 credit hours and amazing content and printed publications. However, only the following credits will accrue towards your AFSP designation:
    -        ten (10) hours of federal tax law topics;
    -        two (2) hours of ethics.
     
    Then, you can get the 6-hour AFTR module from an online vendor like, for instance, Fast Forward Academy:
    https://fastforwardacademy.com/course/irs-annual-filing-season-program-afsp/aftr
     
    Please keep in mind that you are exempted from taking the AFTR exam at the end of the module if you are a:
    -  Enrolled Agents (EA)
    -  Certified Public Accountants (CPA)
    -  Attorneys
    -  Former IRS Registered Tax Return Preparers (RTRP) (Learn more about RTRP)
    -  Enrolled Retirement Plan Agents (ERPA)
    -  Preparers who have passed Part 1 of the Special Enrollment Exam (SEE) within the past 2 calendar years
    -  Preparers currently registered with California Tax Education Council (CTEC)
    -  IRS Volunteer Income Tax Assistance (VITA) volunteers
    -  Preparers who are currently registered with Oregon Board of Tax Practitioners
    -  Preparers who have passed the Maryland examination and/or are currently registered with Maryland
     
    For more information, please refer to:
     
    IRS, AFSP:
    http://www.irs.gov/Tax-Professionals/Annual-Filing-Season-Program
     
    IRS, AFSP, Chart of Annual Filing Season Program CE Requirements:
    https://www.irs.gov/tax-professionals/general-requirements-for-the-annual-filing-season-program-record-of-completion
     
    Disclaimer:
    The Clemson University Income Tax School neither endorses nor supports any of the approved vendors or CPE courses listed on the aforementioned link.  The Clemson University Income Tax School provides this list of approved vendors and CPE courses as a resource for our registrants. The Clemson University Income Tax School is in no way affiliated with any of the companies listed on the aforementioned link.

  • Course Staff
    Dr. Adam J. Kantrovich
    Director, Income Tax School
    Extension Associate Professor
    Clemson University
    E-mail address: akantro@clemson.edu
    Phone number: 803-699-3176

    Kevin Burkett, CPA
    Assistant Director, Income Tax School
    Extension Associate
    Clemson University
    E-mail address: kburke5@clemson.edu
    Phone number: 803-788-5700

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