Answering clients' tax questions accurately and on time is a key challenge for tax practitioners. Through simple, plain language explanations and examples, this course will help practitioners perform tax research more efficiently by describing the structure of the primary sources, highlighting the difference between primary and secondary sources and describing the steps in the tax...

As a practitioner, you know that sometimes small business owners make little distinction between their own pocketbook and the company's pocketbook. For this reason, distributions from smaller partnerships can be frequent. It is important for us, as their advisors, to know what the tax impact is for these distributions - which ones will be fine,...

When a new employee is hired, there are a lot of things the employer needs to take care of. Aside from getting employment contracts signed, training lined up, and the new hire breakfast planned, employers are tasked with making sure all of the payroll forms are filled out. For many small business owners, this can...

Gifting is a key part of any estate plan. If done correctly, wealth can be transferred to other family members and loved ones while minimizing the tax effects. However, clawback provisions, exemption limitations, and the estate tax structure make this process wrought with potential pitfalls. In this course, we will discuss the rules surrounding gifting,...

Even though they have been around for several years, the tax laws pertaining to S-Corporations remain some of the more difficult areas of the Internal Revenue Code. In this course, we will examine how S-Corporations break away from the normal tax rules for flow-through entities. We will explore which employee benefits are disallowed for S-Corporation...

The estate tax return is very different from nearly every other IRS filing. It is filled with nuances and details that often elude the average practitioner. To make matters worse, clients who have to file a Form 706 are generally wealthy, so errors can be costly. In this course, we will discuss some basic tax...

One thing that is nearly impossible to get away from as a tax practitioner is IRS notices. Even if you are not a tax attorney, it is important to know what to do when the client comes to you with a letter. What information do you need to collect? What types of notices are there?...

Build practical, hands-on insight into South Carolina nexus and apportionment challenges with real-world scenarios and common pitfalls. This tax clinic focuses on applying the rules correctly, addressing gray areas, and reducing risk for clients operating across jurisdictions.

Clarify complex South Carolina residency rules and avoid common part-year filing errors with practical, real-world examples. This tax clinic addresses frequent problem areas, documentation challenges, and filing nuances to help you confidently advise clients with changing residency situations.

After the Tax Cuts & Jobs Act, practitioners had to change their approach to planning. There simply were not as many itemized deductions as there used to be. While many courses focus on complex strategies that will only work with high-net-worth clients, there are many effective strategies still available today that will work with any...

When a new employee is hired, there are a lot of things the employer needs to take care of. Aside from getting employment contracts signed, training lined up, and the new hire breakfast planned, employers are tasked with making sure all of the payroll forms are filled out. For many small business owners, this can...

Stay current on the latest South Carolina tax law changes that impact individuals, businesses, and practitioners. This core update provides clear, practical guidance on new legislation, conformity issues, and compliance considerations you need to advise clients with confidence.