Income Tax Update Course FAQ

How does this course differ from the in-person version?

This course will cover the same general chapters in the Federal Tax Book provided at the in-person sessions. The instructors come from schools all over the nation, adding varied expertise and experience to the course.

Is this course approved for continuing education by the IRS?

This course and content is approved, and we are a Registered Continuing Education Provider with the IRS. If you are a CPA, attorney, or have another association you must report continuing education hours to, please check with them ahead of time to make sure the online self-study format meets reporting requirements.

How do I receive credit for the course?

In order to receive credit, you must complete all of the quizzes for all of the course topics with a composite score of 70 percent by the last day of the course. Once you have worked through the quizzes, you will receive a certificate of completion via e-mail.

CPAs: You will have a final test at the end of all of the modules. You must earn 70 percent or higher on the final test in order to earn CPE. If you have any questions on this process, please contact ccetax@umn.edu.

How long do I have to complete the course?

The course will run December 13, 2016−May 31, 2017. In order to receive credit for the course, you must complete all of the quizzes with a composite score of 70 percent by midnight on May 31. Hours will be reported based on the year you complete the course work.

What if I don’t pass a quiz the first time?

You can take the quizzes as many times as you need to pass, and there is no time limit for each quiz.

Will my continuing education credits be reported to the IRS?

When you register, you will be asked to provide your PTIN. If you are a CPA, Enrolled Agent, or tax return preparer with a PTIN and you would like to have your credits reported, you will need to provide your PTIN at the time or registration. After the course is completed, your name, PTIN, and number of credits you received will be reported to the IRS. Note: Please ensure that you use the same name when you register as you used to obtain your PTIN or you will not receive credit from the IRS.

Please visit the PTIN Requirements for Tax Return Preparers on the IRS webpage for more information.

I’m having issues logging in to the Moodle site. What should I do?

If you are having issues, please call 612-624-4230.

Are there prerequisites required for this course?

In order to take this course, you must have completed a basic introductory or overview course in income tax preparation. This course is not designed for income tax beginners or those who have not prepared income taxes.

Is advanced preparation required for this course?

No, there is no advanced preparation required for this course.

What is the instructional method for this course?

This course is a Self Study offering. Modules for each topic are available to view at your convenience, and they are in a PowerPoint format with audio recording of the instructor.

How do I register for the Income Tax Update Course?

Registration is done online, and you must create an account in order to access the Moodle platform where the course content is found. For instructions on how to register, you can visit our registration page.

If you have trouble registering, please call the CCE Information Center at 612-624-4000.

What if I need to cancel my registration for the course?

Cancellations may be subject to a partial refund if processed within five business days of receiving materials and login information. For more information regarding administrative policies such as complaint and refunds, please contact our offices at 612-624-4230.

Who are the instructors?

Gregory J. Bouchard is the director of the Cornell University Income Tax Schools. He is a senior business consultant for Farm Credit East, ACA, where he is responsible for tax training as well as consulting directly with clients regarding their estate and business plans. Farm Credit is a major provider of tax services, and Greg’s specialty is partnership taxation. He has been an instructor for the New York State Income Tax Schools for the last 17 years. Greg is coauthor of the “Business Issues” chapter and author of the “Net Investment Income Tax” chapter of the 2014 National Income Tax Workbook.

Philip E. Harris, JD, is a professor in the Department of Agricultural and Applied Economics at the University of Wisconsin-Madison/Extension, where he researches and teaches farm tax and business planning. Phil coauthored chapters of the Farm Income Tax Workbook from 1980 through 1998, when he became the lead author and editor of that book. He has been the lead author and editor of the National Income Tax Workbook since 2002. He has coauthored the majority of the chapters of the 2014 National Income Tax Workbook.

Ruth Ann Michnay, CPA, MBT, EA, USTCP principal of Ruth Ann Michnay PA, is a certified public accountant with a practice in St. Paul, Minnesota, where she concentrates in tax representation, tax preparation—individual and small businesses, and accounting services/consulting. She served on the AICPA IRS Practice and Procedures Committee (2004−2007) and chairs the MN CPA Society Task Force on Registration of Tax Preparers. Ruth Ann has taught for the University of Minnesota Income Tax Course and is currently a community faculty member at Metropolitan State University and Inver Hills Community College. Ruth Ann is a member of the AICPA, MN CPA Society, NAEA, the MN Society of EAs, ASWA, and the Better Business Bureau.

Eric Nelson, CPA, MBT, is a certified public accountant and sole proprietor of his own practice in Eden Prairie, Minnesota, where he specializes in account and tax consulting for small businesses and individuals. Prior to having his own practice, Eric worked for Best Buy, Inc. as a Tax Senior Analyst, where he was responsible for audit defense on several tax positions including depreciation and fixed asset issues, deferred income recognition, and interest capitalization. Eric is a Member of the Minnesota Society of CPAs, AICPA Tax Section and the Tax Executives Institute.

Norman A. Provvidenza, CPA, is a cofounder and a managing member of Provvidenza & Wright CPAs, LLC, located in Pittsford, New York, a provider of financial, tax and advisory services to the small and medium market. He has more than 20 years of experience in providing personalized financial, tax, and advisory services to closely held businesses and their owners, specializing in the agriculture, medical, real estate, and construction industries. He is an alumnus of the Leadership Academy of the New York State Society of CPAs and is a member of the American Institute of CPAs and New York State Society of CPAs. Norm wrote the “New Repair Regulations” chapter of the 2015 National Income Tax Workbook.

Guido Van Der Hoeven is an extension specialist/senior lecturer for the Department of Agricultural and Resource Economics at North Carolina State University in Raleigh. He is also the director of the North Carolina Income Tax Schools. He has instructed in the two-day intermediate tax school, as well as in several eight-hour introductory and agricultural tax programs, across North Carolina and six other states. Guido coauthored the “Agricultural Issues” chapter of the 2014 National Income Tax Workbook.

Trish Ugorowski retired from the IRS in 2012. During the last five years before her retirement, she served as a Large Business and International (LB&I) partnership technical adviser, providing guidance to IRS employees on partnership, passive activity, and at-risk issues. Throughout her career, Trish was involved in training development and delivery for the IRS, the Michigan State University Tax Schools, and Lansing Community College. She is currently an enrolled agent. Trish is the author of the employer section of the “Affordable Care Act” chapter, and she reviewed the “Net Investment Income Tax” and “IRS Issues” chapter if the 2014 National Income Tax Workbook.

Carol Gregory Wright, CPA, lectures on partnership taxation in various locations. Her IRS career spanned 36 years, from tax auditor to revenue agent. In addition to conducting audits, Carol taught all phases of IRS classes. She developed courses for various topics for the IRS and served as training coordinator for partnerships and tax shelters. She has taught at the Michigan State University’s Income Tax Schools for nine years in the 1980s and since her retirement in 2009.

Linda Yoder is a retired IRS revenue agent. She is now an enrolled agent and a certified financial planner (CFP®), residing in Rossville, Indiana. She has taught for the Purdue University Tax Schools for 25 years and has previously written chapters on retirement, ethics, education, exempt organizations, and individual taxpayer issues. Linda is president of the Indiana Tax Practitioners Association. She wrote the “Individual Taxpayer Issues,” “IRS Issues,” and “Retirement” chapters of the 2014 National Income Tax Workbook.