Beginner Individual Income Tax Course

This course provides an introduction to the fundamentals of individual income tax. Students will learn about the tax code, tax forms, and tax preparation. Topics covered include gross income, deductions, exemptions, credits, and tax rates. The course will also cover the tax implications of various life events, such as marriage, divorce, and retirement. Comprehensive topics such as Schedule C, Schedule E (rental property) along with passive loss limitations and Form 7203 (shareholder basis) will be introduced. With a theoretical and practical study of Form 1040, and certain accompanying schedules, this course provides critical discussion of tax preparation. Additionally, preparer due diligence requirements, responsibilities and obligations will be covered.

This course is designed for practitioners in their first through fifth years of practice.

Upon completion of this course, the learner will be able to:

• Determine Preparer Rules and Responsibilities
• Be familiar with tax specific terminology.
• Establish a taxpayer's filing requirements and status.
• Determine who is eligible to be claimed as a dependent.
• Recognize and report different types of income and adjustments to income.
• Understand legislation passed in response to COVID-19 Pandemic affecting taxpayers.
• Compare Business Income & Hobby Income
• Compare itemized deductions and the standard deduction.
• Describe several nonrefundable and refundable income tax credits.
• Determine documents required for EITC Due Diligence.
• Understand Confidentiality, Privacy, and Disclosure Policies.

Mary Jane Hourani, MM, EA, NTPI Fellow, Tax Accountant

Mary Jane has been practicing since 1993, working for a couple larger Tax, Accounting, & Audit Firms before transitioning to her own practice in 2005.

Mary Jane has a Master of Management from Walsh College of Accountancy and Business Administration as well as Bachelor of Science Degree from Eastern Michigan University in Public Administration and Organizational Development.

Mary Jane has been practicing since 1993 working at a couple larger Tax, Accounting & Audit Firms in the area before transitioning to her own practice in 2005. She is currently an Instructor of Tax for Michigan State University Tax School and a frequent speaker for the Michigan Chapter of the National Association of Tax Professionals as well as a former H&R Block Instructor/Trainer.

Mary Jane is credentialed as an Internal Revenue Service Enrolled Agent, allowing her to practice before the IRS. With this credential, she has direct oversight by the IRS Office of Professional Responsibility.

Mary Jane is a member of the, National Association of Enrolled Agents, Michigan Association of Certified Public Accountants, American Institute of Professional Bookkeepers, National Association of Tax Professionals, and is a Quick Books ProAdvisor.

• For CPA, Enrolled Agents and Other Tax Professionals: 8 hours of CPE
• For Attorneys: 6.67 hours of CLE

CPA, EA and other Tax Professionals are based on a 50-minute credit hour while attorneys are based on a 60-minute credit hour. The total time of instruction is 400 minutes.

Extra time is allotted for online sign-in, a 20-minute break in the morning, a 50-minute break for lunch, and a 20-minute break in the afternoon. Online sign-in begins at 7:30 am.

Participants will receive via e-mail at the start of the event both the PowerPoint presentation slide set as well as 183-page Document prepared by the instructor.

Completed credit hours will be reported to the IRS within two weeks of the course completion for all participants providing their PTIN number during registration. Please be sure to include your name as it is listed with the IRS and that your PTIN number is valid for the current year. The IRS Program ID for this course is: 3XKET-T-00050-24-O.

Completed credit hours will be reported to the Commission on CLE and Specialization of The Supreme Court of South Carolina within one week of the course completion for all participants providing their bar number during registration.

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.

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

A Certificate of Attendance will be sent to 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 will be emailed an additional Certificate of Attendance to present to their respective accreditation organizations.

For more information regarding administrative policies such as complaint, cancellation, and refund, please contact tax@clemson.edu or (864) 656-1625.

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
E-mail address: abs4@clemson.edu
Phone: 864-656-1625