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Cooperative Extension: Tax School

Income Tax Course

2024 Income Tax Courses

Registration for these Courses will begin on June 15th via Eventbrite


November 13 and 14

Wednesday and Thursday
Online via Zoom Webinar
2-day event • 9 hours per day


November 18 and 19

Monday and Tuesday
In-Person at 
Spartanburg
2-day event • 9 hours per day  

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


November 25 and 26

Monday and Tuesday
Online via Zoom Webinar
2-day event • 9 hours per day 


December 3 and 4

Tuesday and Wednesday
In-Person at 
Columbia
2-day event • 9 hours per day  

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


December 9, 10 and 11

Monday, Tuesday and Wednesday
Online via Zoom Webinar
3-day event • 6 hours per day 


December 16 and 17

Monday and Tuesday
In-Person at 
Summerville
2-day event • 9 hours per day

Hilton Garden Inn/Homewood Suites Summerville
Lowcountry Conference Center
406 Sigma Drive
Summerville, SC 29486
(843) 832-1304 

 


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 2024. 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, Angie B. Brazell, and Allison Ford, CPA, CFE, from Burkett, Burkett & Burkett Certified Public Accountants PA as well as Keith J. Wicker, CPM, Krystle Walden, CPA, and William “Trey” Bishop from the South Carolina Department of Revenue and Evette Davis from the Internal Revenue Service.

Early bird pricing (June 1st through August 31st) is $330 for online courses and $390 for in-person courses. Regular pricing (September 1st onwards) is $360 for online courses and $440, 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 emails 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.

Registration Opens on June 15th via Eventbrite

  • Course Description
    The Income Tax Course provides 18 credit hours of CPE from instructors that have decades of combined taxation experience from Burkett Burkett & Burkett CPAs PA 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 2024 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.
  • Course Topics

    The list of chapters and contents from the 2024 National Income Tax Workbook will be announced in early June. However, as in previous years core chapters and contents will focus on Individual Tax Issues, Business Tax Issues, Retirement Tax Issues, IRS Issues, New and Expiring Legislation, Rulings and Cases, and many more!

  • 2 Day In-Person Course Agenda

    The 2-Day In-Person Agenda will be announced in early June.

  • 2 Day Online Course Agenda

    The 2-Day Online Course Agenda will be announced in early June.

  • 3 Day Online Course Agenda

    The 3-Day Online Course Agenda will be announced in early June.

  • 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.

    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.

    Trey Bishop
    Tax Law Training Coordinator, 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.

  • 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-00047-24-O and 3XKET-T-00046-24-O for up to 13 credit hours
    Ethics Online: 3XKET-E-00044-24-O for up to 2 credit hours
    Updates Online: 3XKET-U-00045-24-O for up to 3 credit hours

    In Person Courses

    General Tax Law In-person: 3XKET-T-00047-24-I and 3XKET-T-00046-24-I for up to 13 credit hours
    Ethics In-person: 3XKET-E-00044-24-I for up to 2 credit hours
    Updates In-person: 3XKET-U-00045-24-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.

    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

    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 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 Provided to Participants
    Publications and materials included with this Course:
    • 2024 National Income Tax Workbook (sent by postal mail before the Online events)
    • 2024 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

    If the participant cancels their registration:

    1. Over seven days of the Course start date: a full refund will be granted to the participant to the original method of payment.
    2. Within seven 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.
    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:
      https://www.clemson.edu/extension/taxschool/courses/income_tax_course/index.html 
  • Transfer Fee Policy
    A $25 transfer fee is charged for transferring the location or date of the program. To ensure a 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
    Online participants: A Certificate of Attendance will be sent to online participants via email the day after the Course ends to the email 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 emailed an additional Certificate of Attendance to present to their respective accreditation organizations.
     
    In-person participants: A printed Certificate of Attendance will be handed to in-person participants after the Course ends. Participants that do not attend the entire length of the seminar will have their credit hours adjusted accordingly per IRS regulations and a new Certificate of Attendance will be sent via postal mail and via email to the addresses provided during registration. Attorneys and Certified Financial Planners will be handed 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.
  • Complaint Resolution Policy
    For more information regarding administrative policies such as complaint, cancellation, and refund, please contact tax@clemson.edu or (864) 656-1625.
     
    Clemson University Tax School 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 web site: www.nasbaregistry.org

    NASBA Registry Sponsor ID number: 147318
  • Support Staff

    General Inquiries
    Phone: (864) 650-3282
    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

Clemson Tax School
Clemson Tax School | Sandhill REC, 900 Clemson Road, Columbia, SC 29229