The income tax short course is a two-day course that will give you the tools to maintain your business and stay on top of the latest tax legislation affecting tax returns for current and future years.
The course fee includes the annual National Income Tax Workbook, the Minnesota Department of Revenue Individual Income Tax Manual, ethics handouts, and online access to multiple years of tax workbooks in a searchable format.
People attending in person will receive lunch, snacks and refreshments.
Continuing education credits in ethics, federal tax law updates, and federal tax law and related matters will be awarded upon completion of the class.
Audience
Tax practitioners working with individual and small business returns, including CPAs, enrolled agents, CFPs, lawyers, VITA volunteers, unenrolled preparers, AFSP participants and others.
2025 events
All registration is online; paper or email registrations will not be accepted. Lunch, snacks, and refreshments are included for in-person classes.
Instructors
- C. Robert Holcomb, EA, Extension Educator, University of Minnesota
- Mercean Lam, IRS Stakeholder Liaison, Internal Revenue Service
- Mark Krause, Tax Professional Outreach Coordinator, Minnesota Department of Revenue
- Allyson Casseday, External Training and Communications, Corporate Franchise Tax Division, Minnesota Department of Revenue
- Eric Nelson, CPA, Eric R. Nelson, CPA LLC, Eden Prairie
- Debra Yerys, EA, Debra Yerys Income Tax Service, LLC, St. Louis Park
- Ruth Ann Michnay, CPA, MBT, EA, USTCP, Ruth Ann Michnay, P.A., Oakdale
- Tom McCarr, CPA, tax attorney, St. Paul
Learning objectives
- Understand the legislative changes to federal and state income tax law and regulations.
- Review basic income tax law and its application to selected situations.
- 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 your practice.
- Appreciate the value of ethical behavior.
Materials
The course fee includes the 2025 Minnesota Department of Revenue Individual Income Tax Manual, the 2025 National Income Tax Workbook, ethics handouts, and online access to multiple years of tax workbooks in a searchable format.
Class registrants can purchase the 2026 RIA Federal Tax Handbook at a significant discount of $109. Please note that the book is not available until December 2025 and will be shipped directly to you at a physical mailing address.
Lodging
Lodging is on your own to find and reserve.
Cancelation policy
Read completely before registering for a workshop.
- Cancellations must be requested 14 days or more before given session and will be fully refunded, minus a $35 administration fee.
- Cancellation requests received after the two-week late registration deadline will not be issued a refund.
- To request a cancellation, send an email with all pertinent details to [email protected].
- Earn 16 IRS-approved continuing education credit hours:
- 2 ethics hours
- 3 federal tax law hours
- 11 federal tax law and related matters hours
- Earn 17 Continuing Professional Education (CPE) credits:
- 2 ethics hours
- 3 federal tax law update hours
- 11 federal tax law and related matters hours
- 1 hour of MNDOR update (not reported to IRS)
- Earn 16 Certified Financial Planner (CFP) credits.
- Earn 14 Continuing Legal Education (CLE) hours.
See the Topics for the 2025 National Income Tax Workbook.
You may download the document to your device or print it from Google Docs. However, you cannot edit the document.
The document may be updated when changes are available.
Why take a University of Minnesota tax course?
Exceptional value and reputation.
- This is the only statewide course developed and delivered in cooperation with the Internal Revenue Service and the Minnesota Department of Revenue.
- University of Minnesota Extension is an IRS-approved continuing education provider for updated instruction on ethics, federal tax, and federal tax law (provider #SBVUH).
- We have 83 years of experience providing income tax information and resources.
What type of continuing education credit will I earn for attending University of Minnesota tax courses?
We have applied for the following continuing education credits for the Income Tax course:
- Internal Revenue Service (IRS): 16 IRS credit hours, including ethics hours, federal tax law hours, and federal tax law and related matters hours.
- Continuing Professional Education credits (CPE): 17 hours, including ethics hours, federal tax law hours, federal tax law and related matters hours, and a 1-hour MN tax update from MNDOR. The MNDOR hour will not be reported to the IRS.
- Certified Financial Planner (CFP): 16 hours
- Continuing Legal Education (CLE): 14 hours
The University has not been pre-approved as a provider for insurance or real estate credits. However, you may apply for credit through the Minnesota Department of Commerce, and approval may be granted.
The University’s tax course is exempt from having a NASBA “provider number.” According to the MN Administrative Rules 3300, the Minnesota Board of Accountancy accepts our courses for CPE credit. Participants should list “University of Minnesota” in the area for the provider number on the application.
CLEs are self-reported and should be reported through the Minnesota State Board of Continuing Legal Education. To find a course, use the course title “University of Minnesota Income Tax Short Course” and enter the start date of your respective course. The sponsor name is University of Minnesota Extension.
CFPs are reported through the Land Grant University Tax Education Foundation (LGUTEF). LGUTEF has obtained an umbrella accreditation (except for ethics) for the Certified Financial Planning Board for LGUTEF member school seminars using the National Income Tax Workbook. Please provide your CFP Board ID number when registering for a class so your credits are reported to the CFP Board in a timely manner.
Will my continuing education credits be reported to the IRS?
If you are a CPA, enrolled agent, or tax return preparer with a PTIN and would like to have your credits reported, you must provide your PTIN when you register online. After completing the course, your name, PTIN, and the number of credits you received will be reported to the IRS.
Please use the same name on your short course registration form as you used to obtain your PTIN, or you will not receive credit from the IRS.
How will I receive my certificate?
Your certificate will be emailed to you from [email protected]. Please ensure you register with your correct email address to receive your certificate after completing the course.
Day 1 Agenda
7:40 a.m. Welcome and Introduction
7:50 a.m. New Legislation (Part I) — Tom McCarr, CPA and tax attorney, and C. Robert Holcomb, University of Minnesota Extension, Enrolled Agent
8:40 a.m. IRS Issues — Mercean Lam, Senior Stakeholder Liaison, Internal Revenue Service
9:45 a.m. New Legislation (Part II) — Tom McCarr and C. Robert Holcomb
10:35 a.m. Agricultural and Natural Resource Tax Issues — C. Robert Holcomb
11:25 a.m. Lunch
12:10 p.m. Rulings and Cases — Ruth Ann Michnay, CPA, MBT, Enrolled Agent, USTCP Ruth Ann Michnay, P.A
1:00 p.m. Cost Recovery and Rates and Tables — C. Robert Holcomb
2:05 p.m. Minnesota Department of Revenue
Mark Krause, Tax Professional Outreach Coordinator, and Allyson Casseday, External Training & Communications – Corporate Franchise Tax Division
3:05 p.m. Ethics — Ruth Ann Michnay
4:45 p.m. Adjourn
Day 2 Agenda
7:40 a.m. Welcome and Introduction
7:45 a.m. Religious Organizations — Eric Nelson, CPA, MBT, Eric R. Nelson, CPA LLC
8:35 a.m. Retirement — Debra Yerys, Enrolled Agent, Debra Yerys Tax Service LLC
9:40 a.m. Business Entity Tax Issues — Eric Nelson
10:30 a.m. Individual Tax Issues — Debra Yerys
11:20 a.m. Lunch
12:05 p.m. Tax Benefits for Homeowners — Debra Yerys
12:55 p.m. Business Tax Issues — Eric Nelson
2:00 p.m. Trusts and Estates — Debra Yerys
3:00 p.m. Installment Sales — Eric Nelson
3:50 p.m. Adjourn
This course has been approved by the IRS Registered Preparer Office. The University of Minnesota Extension is an Approved Continuing Education Provider.
Questions?
Certificates, credits, or general program: 612-625-5923 or [email protected]
Registration, switching sessions, cancellations, or creating your profile: [email protected]