Kansas Income Tax Institute

Program Description and Learning Objectives

The Kansas State University Department of Agricultural Economics invites you to attend the 75th annual Kansas Income Tax Institute. The program is for tax professionals and is designed to provide up‐to‐date training on current tax law, regulations, and updates.

This year’s program will review recent cases and rulings and key legislation, provide an in‐depth review and analysis of a number of tax areas, and cover newly enacted regulations and procedures critical to tax practitioners. The program stresses practical information to facilitate the filing of individual, small‐business, and farm returns. By participating in this program, participants will: a) Understand the topics below; b) Be able to recognize how to apply this understanding and use it in filing accurate and efficient tax returns for their clients. 

The K-State Department of Agricultural Economics has been approved as a registered sponsor on the National Registry of CPE sponsors of the National Association of State Boards of Accountancy (NASBA), for Group Internet Based programs. The sponsor identification number is 141219. The online programs below now qualify for CPE credit for Kansas accountants. The in-person programs provide credit for Kansas accountants, but are NOT certified by NASBA, so attendees from other states will need to determine if this meets requirements for their state.  

Additional Information and Policies

Participants will earn 16 CPE credits for accountants and 16 hours of CLE credit for attorneys. There are 15 hours of IRS credit for EAs and OTRPs and 15 hours for CFPs, as well as 6 hours of real estate credit available. 

Field of Study: Taxes

Prerequisites: Knowledge and experience in tax preparation and key issues surrounding taxation

Program level: Intermediate

Advance preparation: None required, though program participants may want to review the topic areas and bring questions they would like addressed during the program.

Delivery method: Group Internet Based, for NASBA-registered online programs. 

Registration may be canceled with a full refund up until 3 days prior to the first day of the Institute for which you are registered. After that date, a service fee of $25 will be assessed. No refunds are available on or after the first day of the Institute.

For more information regarding refunds, concerns or program cancellation policies, please contact Rich Llewelyn at rvl@ksu.edu.

The Kansas Income Tax Institute via it's sponsoring agency, the K-State Department of Agricultural Economics, 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 website: www.nasbaregistry.org.

Dates & Location
Friday, December 20, 2024

Online Through Washburn

Ethics through Washburn University Online Through Washburn , KS

1:00 pm. 2 hours of ethics credit. 

Information: https://washburnlaw.edu/taxethicscle
Register: https://washburnlaw.edu/taxethicscleregister

Questions?
Washburn University Law School: 
785.670.1105 | cle@washburnlaw.edu

Online 1 - Zoom

Online 1 - Zoom

Questions: Rich Llewelyn - rvl@ksu.edu

Garden City

Clarion Inn
1911 E. Kansas
Garden City , KS

Questions: Rich Llewelyn - rvl@ksu.edu

Hays

The Venue (Thirstys)
2704 Vine St.
Hays , KS

Questions: Rich Llewelyn - rvl@ksu.edu

Lawrence

DoubleTree by Hilton
200 McDonald Dr.
Lawrence , KS

Questions: Rich Llewelyn - rvl@ksu.edu

Salina

Tony's Pizza Events Center
800 The Midway
Salina , KS  67401

Questions: Rich Llewelyn - rvl@ksu.edu

Wichita

DoubleTree by Hilton, Wichita Airport
2098 Airport Rd.
Wichita , KS  67209

Questions: Rich Llewelyn - rvl@ksu.edu

Pittsburg

PSU Overman Student Center
1701 S. Broadway
Pittsburg , KS

Questions: Rich Llewelyn - rvl@ksu.edu

Online 2 - Zoom

Online 2 - Zoom
REGISTRATION CLOSED. 

Questions: Rich Llewelyn - rvl@ksu.edu

Continuing Education

The live onsite programs are designed to meet the continuing education guidelines of:

1. Kansas Board of Accountancy: 16 hours (no ethics).
2. Accreditation Council for Accountancy & Taxation: 16 hours. (no ethics).
3. Kansas Continuing Legal Education Commission (CLE): 16 hours  (no ethics).
4. CFP Board of Standards: 15 hours. (no ethics).
5. Kansas Real Estate Commission, 6 elective hours.
6. IRS Enrolled Agent Program: 10 hours of Federal Tax Law; 5 hours of Federal Tax Update onsite; no ethics.
7. Other Tax Return Preparers (OTRP): 10 hours of Federal Tax Law; 5 hours of Federal Tax Update; no ethics.

The online webinars are designed to meet the CE guidelines for credit for:

1. Kansas Board of Accountancy: 16 hours (no ethics)
2. Accreditation Council for Accountancy & Taxation: 16 hours. (no ethics).
NASBA-registered for Group Internet Based. Registry number: 141219.

3. Kansas Continuing Legal Education Commission (CLE): 16 hours  (no ethics).
4. IRS Enrolled Agent Program: 10 hours of Federal Tax Law; 5 hours of Federal Tax Update onsite; no ethics.
5. Other Tax Return Preparers (OTRP): 10 hours of Federal Tax Law; 5 hours of Federal Tax Update; no ethics.
6. CFP Board of Standards: 15 hours. (no ethics).

Note: Continuing Education is NOT required for OTRPs, but is voluntary. This program fulfills the Federal Tax Law and Federal Tax Update continuing education requirements for EAs and OTRPs, but not the ethics requirement.

Day 1 alone provides 8 hours of total credit, with IRS credit of 5 credits of Federal Tax Law CPE credit and 2 hours of Federal Tax Update.
Day 2 alone provides 8 hours of total credit, with IRS credit of 5 credits of Federal Tax Law CPE credit and 3 credits of Federal Tax Update credit.

=====================================

Two hours of ethics will be available through Washburn University in December.
For information,contact: donna.vilander@washburn.edu or 785.670.1105


 

Topics

2024 General Topics

■ Day 1 Topics: (Garden City, Hays, Online 1 & 2)

Ag Issues (Part 1)
Rulings and Cases (Part 1}
Divorce 
Planning for Sunset of TCJA
Form 1099 Issues
New Developments (Part 1)
Partnership Terminations
State of Kansas - Kansas Dept. of Revenue

■ Day 2 Topics: (Garden City, Hays, Online 1 & 2)

Ag Issues (Part 2)
Rulings and Cases (Part 2)
Individual Taxpayer Issues
Small Business Issues
IRS Update
Partners Terminating a Partnership Interest
Installment Sales 

===================================================

■ Day 1 Topics: (Other locations)

Rulings and Cases (Part 1)
New Developments (Part 1)
Partners Terminating their Interest in a Partnership
Partnership Terminations
Installment Sales
Individual Taxpayer Issues
Divorce
State of Kansas - Kansas Dept. of Revenue

■ Day 2 Topics: (Other locations)

Rulings and Cases (Part 2)
New Development (Part 2)
Small Business Issues
IRS Update
Form 1099 Issues 
Ag Issues
Planning for Sunset of TCJA

=====================================================================

Daily Sub-Topics - TBD

Garden City, Hays, and Online 1 and Online 2

Day 1: [Roger McEowen; Paul Neiffer; and Carl York/Roger Basinger (KDOR)]

Day 2: [Roger McEowen and Cathy Murphy]

=====================================================================

Lawrence, Salina, Wichita, Pittsburg

Day 1: [Ed Morse and Carl York/Roger Basinger (KDOR)]

Day 2: [Roger McEowen and Cathy Murphy]

=====================================================================

 

Registration

1. Register online with a credit card:  https://commerce.cashnet.com/ksuagecon

2. Download BROCHURE and mail registration with a check to:
KANSAS INCOME TAX INSTITUTE
Dept. of Agricultural Economics
314 Waters Hall
1603 Old Claflin Place
Manhattan, KS 66506

Registration fee (in-person): $385 for two days. $335 for one day.
Registration fee (online): $325 for two days. $275 for one day.
Fees increase by $40 per person within two weeks of each meeting. 

The registration fee includes both volumes of the 2024 Federal Tax  Workbook.  Workbooks will be distributed at each location and mailed to online participants. The fee also includes lunch on-site both days, as well as refreshments during breaks.

Cancellation and Refund Policy
Registration may be cancelled with a full refund up until 3 days prior to the first day of the Institute for which you are registered. After that date, a service fee of $25 will be assessed. No refunds are available on or after the first day of the Institute.

Questions: Rich Llewelyn - rvl@ksu.edu

Faculty

Day 1: Garden City, Hays; Online 1 and Online 2
Paul G. Neiffer: CPA; Retired Principal CliftonLarsonAllen, LLP.  Author of the farmcpatoday.com blog

Roger A. McEowen: Professor of Agricultural Law and Taxation, Washburn University School of Law, Topeka, KS;  Member of Iowa and Kansas Bar Associations and admitted to practice in Nebraska.

Day 1: Salina, Lawrence, Wichita, and Pittsburg 

Edward A. Morse: McGrath, North Endowed Chair in Business Law at Creighton University School of Law in Omaha, NE. Member of the Nebraska Bar and also a CPA in Iowa. 

Day 1: All Locations/Sessions

Carl York, Kansas Department of Revenue (KDOR).

 

Day 2: All Locations

Roger A. McEowen: Professor of Agricultural Law and Taxation, Washburn University School of Law, Topeka, KS;  Member of Iowa and Kansas Bar Associations and admitted to practice in Nebraska.

Cathy Murphy: Kingdom CPA Services LLC, and former IRS Senior Revenue Agent. 

Speaker Bio/Picture

 

Roger McEowen is Professor of Agricultural Law and Taxation, Washburn University School of Law in Topeka, KS. 

Through 2015, he was the Leonard Dolezal Professor in Agricultural Law at Iowa State University in Ames, Iowa, where he was also the Director of the ISU Center for Agricultural Law and Taxation, which he founded. Before joining Iowa State in 2004, he was an associate professor of agricultural law and extension specialist in agricultural law and policy at Kansas State. From 1991-1993, McEowen was in the full-time practice of law with Kelley, Scritsmier and Byrne in North Platte, Nebraska. McEowen has been a visiting professor of law at the University of Arkansas School of Law in Fayetteville, Arkansas, teaching in both the J.D. and L.L.M. programs. He has taught at Washburn Law and the Drake University School of Law Summer Institute in Agricultural Law.

He has published scholarly articles in the Journal of Agricultural Taxation and Law, Indiana Law Review, Drake Journal of Agricultural Law, North Dakota Law Review, Nebraska Law Review, Monthly Digest of Tax Articles, Tax Notes, West's Social Security Reporting System, Toledo Law Review, Washburn Law Journal, Creighton Law Review, Agricultural Law Update, and the Agricultural Law Digest. He is the author of Principles of Agricultural Law, an 850-page textbook/casebook that is updated twice annually, and a second 300-page book on agricultural law. McEowen also authors the monthly publication, "Kansas Farm and Estate Law." In addition, he co-authors Bureau of National Affairs (BNA) Tax Management Portfolios on the federal estate tax family-owned business deduction and the reporting of farm income, and is the lead author of a BNA portfolio concerning the income taxation of cooperatives.

McEowen conducts approximately 80-100 seminars annually across the United States for farmers, agricultural business professionals, lawyers, and other tax professionals. He also conducts two radio programs each airing twice monthly heard across the Midwest and on the worldwide web. He also can be seen as a frequent guest on Ag Day TV and other Farm Journal media outlets.

In 2003, McEowen was named the recipient of the American Agricultural Law Association (AALA) Distinguished Service Award. He is also the recipient of the AALA's award of excellence for professional scholarship. In 2006, McEowen was named the President-Elect of the AALA. He received a B.S. with distinction from Purdue University in Management in 1986, an M.S. in Agricultural Economics from Iowa State University in 1990, and a J.D. from the Drake University School of Law in 1991. He is a member of the Iowa and Kansas Bar Associations and is admitted to practice in Nebraska. He is also a past member of the AALA Board of Directors.


 

Paul Neiffer is a CPA and retired from CliftonLarsonAllen. He is the author of the farmcpatoday.com blog.


Edward A. Morse holds the McGrath, North endowed chair in Business Law at Creighton University School of Law, where he teaches courses involving taxation, antitrust, and business associations.  He is also a senior affiliated scholar in the Institute for Economic Inquiry at the Heider College of Business.  He is admitted to the Nebraska bar and is also a CPA (Iowa).  He serves as vice-chair of the ABA Committee on Cyberspace Law, and he is a fellow in the Nebraska Bar Foundation.  He and his wife, Susan, raise cattle together on their family farm outside of Council Bluffs, Iowa.  They have five children and eight grandchildren. His faculty webpage can be found at   http://law.creighton.edu/directory/edward-morse.   


Cathy Murphy is the principal owner of Kingdom CPA Service LLC.  She is a graduate of the University of Northern Iowa and is licensed as a certified public accountant by the state of Illinois. Cathy is also an Enrolled Agent with the IRS that covers all 50 states.

Prior to starting the firm, Cathy has done work for other Tax Practices in Illinois.  She teaches at various tax schools and seminars throughout Illinois and Missouri. Cathy retired from IRS in 2014, after 30 years. She worked the last 10 years with IRS as a Senior Tax Specialist, teaching and helping other tax professionals in Kansas, Illinois and Missouri as an IRS Liaison. Prior to that position, Cathy was a Senior Revenue Agent with the IRS for 20 Years.  In the former position, she audited tax returns of individuals, small businesses, trusts, partnerships and corporations.


 

Carl York is a Tax Specialist at the Topeka Regional Office of the Kansas Department of Revenue.

For more information, contact Rich Llewelyn at the phone or email below:
Phone: 785-532-1504  Email: rvl@ksu.edu

Kansas State University is committed to making its services, activities and programs accessible to all participants. If you have special requirements due to a physical, vision, or hearing disability, contact Rich Llewelyn, rvl@ksu.edu, or Director of Affirmative Action, Kansas State University, (TTY) 785.532.4807. K-State Research and Extension is an equal opportunity provider and employer. Issued in furtherance of Cooperative Extension Work, Acts of May 8 and June 30,1914, as amended. Kansas State University, County Extension Councils, Extension Districts, and United States Department of Agriculture Cooperating, J. Ernie Minton, Director.