Income Tax Course

The Income Tax Course provides 18 credit hours of CPE from instructors that have decades of combined taxation experience as well as tax experts from the IRS and the South Carolina Department of Revenue.

The instructors provide lectures and guide discussions on new and current tax laws plus special topics for tax professionals with at least several years of experience as a professional tax preparer and an understanding of tax rules and regulations associated with individual and business tax returns.

The Income Tax Course fulfills the continuing education requirements for tax professionals including Certified Public Accountants (CPA) and Accounting Practitioners (AP), Enrolled Agents (EA), Public Accountants (PA), Certified Financial Planners (CFP), Annual Filing Season Program (AFSP) practitioners, and attorneys (CLE). All group internet-based courses qualify for up to 18 CPE (regulatory ethics 2 CPE credits and Taxes 16 CPE credits) and for attorneys for up to 15.3 CLE (2 hours of Ethics).

Practical information for your tax practice.

Participants receive the National Income Tax Workbook both digitally via download and a physical copy when attending in-person. This 700-page tax workbook offers tax professionals current information needed to prepare individual and small business income tax returns. The book is annually updated to incorporate the most current tax laws and appropriate guidance. The online access includes complete text from the 2026 tax workbook as well as access from 2010 onwards. This publication is used as the course tax workbook at all Land Grant University Tax Education Foundation tax seminars throughout the United States.

Participants also receive the South Carolina Department of Revenues’ Tax Manual both digitally via e-mail and a physical copy when attending in-person. This 70-page tax workbook offers tax professionals current information needed to prepare individual and small business income tax returns in South Carolina. The book is annually updated to incorporate the most current South Carolina tax laws and appropriate guidance.

Overall Learning Objectives

• Through attending this course, the tax practitioner will:
• Review basic tax law and its application to selected situations
• Understand the legislative changes to federal and state tax law and regulations
• Be equipped to deal with individual taxpayer and business tax issues
• Acquire skills to develop a tax research process
• Be able to apply recent court rulings and cases in their practices
• Appreciate the value of ethical behavior

Furthermore, each chapter from the National Tax Workbook provides learning objectives for each chapter covered in the publication.

Course Level: Overview

Prerequisites: At least several years of experience as a professional tax preparer and an understanding of tax rules and regulations associated with individual and business tax returns.

Advance Preparation: No advance preparation is required. Reviewing chapters prior to the course and submitting questions to the instructors beforehand is encouraged.

Delivery Method: Group Live and Group Internet Based.

Recommended CPE credit to be awarded for this program: 18 CPE credit hours

NASBA Fields of Study:

Regulatory Ethics: 2 CPE credit hours
Taxes: 16 CPE credit hours.

The topics covered in the Course concentrate on materials from the 2026 National Income Tax Workbook.

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

• Proposed Circular 230 regulation of incompetence and disreputable conduct
• Circular 230 disciplinary cases
• Self-reporting misconduct
• Reporting another tax practitioner’s misconduct
• Ten case studies that illustrate real-life ethical scenarios

Gift Tax. This chapter discusses what constitutes a gift. It explains the gift tax annual exclusion and gift splitting. It reviews gifts to a spouse and how a surviving spouse can use the deceased spousal unused exclusion (DSUE) for gifting. This chapter explains how to determine the value of a gift, and the adequate disclosure rules that start the statute of limitations on the valuation. Finally, this chapter explains gift tax reporting on Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return and it contains a comprehensive example of reporting gifts on Form 709.

Payroll and Estimated Tax. This chapter explains how the OBBBA affects payroll withholding and reporting. It explains the employer’s tax withholding, deposit, and reporting requirements. It discusses new report­ing requirements for qualified tips and overtime compensation. This chapter reviews when a taxpayer with self-employment or other income must pay esti­mated tax and how to calculate estimated tax pay­ments. Finally, this chapter explains the estimated tax penalty for underpayment of estimated taxes and when a taxpayer can request a waiver of the penalty.

Business Entity Tax Issues. This chapter examines current issues that pertain to business entities, including the taxation of partnership and S corporation distributions of cash and property and the limits on partnership and S corporation losses. This chapter provides an overview of the requirements for an amateur sports organization to qualify for tax-exempt status and it contains a sample application. Finally, this chapter discusses tax-exempt status for labor organizations.

Restaurant and Hospitality Industries. This chapter examines tax issues that are important for restaurant and hospitality businesses. It reviews the employee and the employer tip reporting requirements. It explains the nonrefundable tip credit available to employers and it also explains the difference between tip income and wage income. This chapter reviews the rules for the new qualified tip and overtime deductions. This chapter reviews the definition of qualified improvement property that is eligible for bonus depreciation and I.R.C. § 179 expensing. It explains how cost segregation studies can provide an opportunity to accelerate depreciation on certain assets. Finally, this chapter explains the safe harbors that apply to the cost of certain remodel and refresh projects and the current expensing of the cost of smallwares.

Individual Tax Issues: Part 1. This chapter covers several current issues for tax practitioners preparing individual income tax returns, including the following:

• New charitable contribution deduction rules for individual taxpayers
• When individual taxpayers can deduct investment theft losses, such as internet scam losses
• Calculating and reporting wagering (gambling) gains and losses
• Reconciling advance premium tax credit payments with the taxpayer’s actual premium tax credit
• Guidance on nontaxable payments reported on Form 1099-K, such as sales of personal items at a loss and reimbursements for personal expenses 

Individual Tax Issues: Part 2. This chapter discusses several additional important tax topics for tax practitioners preparing individual income tax returns. Topics include the following:

• Claiming the credit for other dependents
• The senior deduction
• The new deduction for qualified passenger vehicle loan interest
• How to apply for an individual taxpayer identification number (ITIN), and what tax benefits and credits now require a social security number

Capital Gains and Losses. This chapter discusses capital gains and losses. It explains the definition of a capital asset and long-term vs. short-term gain. It discusses how to determine the holding period of a capital asset and loss limitations. This chapter explains types of gain that are included in net investment income tax and gain that is excluded. Finally, this chapter reviews reporting capital gains on Schedule D (Form 1040), including the tax rates, netting short-term and long-term gain, and carryovers. 

Business Tax Issues. This chapter reviews business valuations. It explains the cash and accrual methods of accounting for a small business. It also discusses the new corporate charitable contribution rules. This chapter discussed new guidance on fringe benefits. It reviews the enhanced qualified business income (QBI) deduction. This chapter discusses the taxation of pass through entity tax refunds. Finally, this chapter details the taxation of settlements and fines. 

IRS Issues. This chapter covers issues key IRS issues for practitioners. Topics include the following:

• Tax Pro accounts
• CAF numbers
• Requests for a CAF77 report to withdraw unneeded power of attorney authorizations 
• New automatic first-time penalty abatement
• Executive Order 14247 – guidance for sending and receiving paperless payments
• Tax scams 

Agricultural and Natural Resource Tax Issues. This chapter covers several current issues for tax practitioners preparing returns for farmers and ranchers, including the following:

• The definition of farming and when to report income and expenses on Schedule F (Form 1040)
• For profit vs. hobby farming
• Schedule F reporting
• Payments to children
• Form 1099 reporting
• Farm income averaging

Retirement Tax Issues. This chapter explains new issues in retirement tax planning. It discusses changes to catch-up contributions and Roth catch-up contributions. It explains I.R.C. § 457 plans and reviews retirement plans for small businesses. This chapter details social security survivor and death benefits. It explains the tax consequences of a backdoor Roth conversion. Finally, this chapter explains the new eligibility and tax provisions that apply to Trump accounts.

New and Expiring Legislation. This chapter covers recently enacted tax legislation and procedures. It is organized by subject to help participants quickly find topics of interest and includes a table of tax provisions that expired or are set to expire.

Rulings and Cases. This chapter summarizes selected rulings and cases that were issued from September 2025 through August 2026. It gives participants an update on issues that are being addressed by the IRS and the courts. 

Tax Rates and Useful Tables. This chapter reports the tax rates, deduction limits, credit limits, and income thresholds and limits that change each year.

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S. Lynn Martin, CPA, MCPA

Born and raised in South Carolina, Lynn Martin holds a CPA, and a Master of Professional Accountancy focused in Taxation from Clemson University - College of Business. Lynn is a former part-owner and CFO for a precast concrete manufacturing operation in upstate South Carolina (MST Concrete). Lynn is also an experienced lecturer with a history of working in the field of public accounting and higher education with Clemson University. Lynn’s domains of expertise cover Individual Income Taxation, Retirement and Estate Planning, and Cost Accounting.

Thomas Sheaffer, EA

Thomas Sheaffer retired from the IRS and became a partner with Winters-Smith Associates LLC in 2017. When working for the IRS he was an Area Director, a Senior Tax Specialist (Stakeholder Liaison), and a Tax Analyst. He has a Masters in Accounting with a concentration in taxation, a Masters in Business Administration and is an Adjunct instructor at Greenville Technical College teaching accounting, taxation, and business law over the last 13 years. He also is an instructor with the Clemson Tax School since 2006. Tom has trained tax professionals in US International Tax Law at both with the IRS and through the Clemson Tax School. He can assist with US Citizens working overseas, US nonresident aliens, and US citizens with overseas assets and income. This includes the filing of foreign business and trust returns. Prior to his career with the IRS, he was a General Manager, District Manager, and District Director for TPI Restaurants in their Hungry Fisherman and Shoney’s divisions. He was a General Manager in Columbia when the IRS began tip reporting by all employees in 1980. That began his interest in taxes

Evette Davis
Retired Senior Tax Analyst, Internal Revenue Service

Evette served for over 37½ years with the Internal Revenue Service (IRS) in the Communication & Liaison division. Throughout her career, she led national outreach efforts, providing vital tax law updates, resolutions to complex tax issues and key resources to tax professionals, government entities, and businesses. Known for her engaging delivery and approach to tax topics, she played a key role in building strong relationships with IRS stakeholders.

Evette began her career as a Revenue Officer after earning a B.S. in Office Management and Business Administration from South Carolina State University. As a Senior Tax Analyst, she moderated the IRS’s National Virtual Outreach Team and represented the IRS for over 18 years by teaching the IRS Tax Updates chapter with the Land Grant University Tax Education Foundation in North and South Carolina.

Beyond her federal service, Evette is Vice President of the Eta Alpha Omega Chapter of Alpha Kappa Alpha Sorority, Inc., where she supports community outreach in York County. She is also an active mentor to students at Winthrop University and a dedicated member of The Well Church. Evette is married, a proud mother of two adult children, and deeply committed to family, faith, and service.

Cyrus J Berdan III
Senior Stakeholder Liaison, Internal Revenue Service

Cyrus Berdan is a Senior Stakeholder Liaison with the Communication and Liaison Office of the IRS, based out of Greenville, South Carolina. As a stakeholder liaison, he partners with business and industries organizations along with Federal, State, and Local governments to provide education and outreach that support the American taxpayer.

Prior to the IRS, Cyrus has extensive experience in risk and compliance within the banking, finance, and accounting industries

Cynthia Kenney-McIntyre (Cindy)
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.

Krystle Walden, CPA
Sr. 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.

Trey Bishop
Tax Law and Process Improvement Director Training, SC Department of Revenue

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

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 the resolution of taxpayer grievances, Jean has ensured the fair and consistent application of South Carolina tax laws since 2008.

The break-down of credits is as follows:

IRS: 18 hours total. Program Codes as follows:

Online Courses

General Tax Law Online: 3XKET-T-00067-26-Oand 3XKET-T-00069-26-O for up to 13 credit hours
Updates Online: 3XKET-E-00065-26-O for up to 3 credit hours
Ethics Online: 3XKET-U-00066-26-O for up to 2 credit hours

In Person Courses

General Tax Law In-person: 3XKET-T-00067-26-I and 3XKET-T-00069-26-I for up to 13 credit hours
Updates In-person: 3XKET-E-00065-26-I for up to 3 credit hours
Ethics In-person: 3XKET-U-00066-26-I for up to 2 credit hours

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

We report to the IRS up to: 18 hours total

Federal Tax Law: 13 hours
Federal Ethics: 2 hours
Federal Tax Law Updates: 3 hours

SC Board of Accountancy: 18 hours total

Self-report.

NASBA Registry Sponsor ID number: 147318

Regulatory Ethics: 2 credit hours
Taxes: 16 credit hours

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.”

The Zoom link and instructions to access the webinar will be provided with the confirmation email after completing the 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 completing your purchase, please check your Spam folder and/or email us at tax@clemson.edu. 

A reminder email with the 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 or within your network 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. You will not need to have a video camera or a microphone for this event. You will be able to communicate through the Chat and Q&A function of the webinar.

Moderator/Group Sign-in and out form for participants attending as a group.

Publications and materials included with this Course:

• 2026 National Income Tax Workbook (sent by postal mail before the Online events)
• 2026 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!

If the participant cancels their registration:

1. Over fourteen days of the Course start date: a refund will be granted to the participant to the original method of payment. Per Eventbrite's refund policies, the refund will include the ticket price minus the Ticketing Fees (which consist of the payment processing fee and the service fee combined).
2. Within fourteen days of the Course start: no refund will be granted; however, all course materials will be sent to the participant. The original participant may substitute his registration to another attendee.
3. Please contact the Program Director via email to tax@clemson.edu or phone (864) 656-1625 to cancel attendance and request a refund (if applicable).

If the Tax School cancels the Course:

1. The participant may switch to another date or webinar or receive a full refund to the original method of payment. Per Eventbrite's refund policies, refunds will be for the entire purchase - that includes the ticket price and the Ticketing Fees.
2. The participant will be notified by the Program Director or his assistants via email from the following address: tax@clemson.edu  If no confirmation by the participant has been received within seven days of Course start, the participant will be notified via phone from (864) 656-1625. Furthermore, Course cancellation notifications will be made available at the Tax School's website

Duplicate Purchases:

Per Eventbrite's refund policies,  as long as buyers request a refund within seven days of purchase, they will get a full refund for duplicate charges - that includes the ticket price and the Ticketing Fees.

For further references, please see Eventbrite's Refund Policies on their website.

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;

• 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

General Inquiries
Email: tax@clemson.edu

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

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

Mandy Smith
Administrative Support
Tax School
Clemson University Cooperative Extension
Phone:864-656-1625
Email: abs4@clemson.edu