Overview

For 66 years, the annual Federal and State Income Tax Institute provides high-level updates and analysis of the latest rulings, regulations and developments in the federal income tax industry.

The Tax Institute is intended for tax professionals and advisors. The program, which is revised and updated annually, provides an in-depth review of a number of tax areas and coverage of newly enacted laws, regulations and procedures. Practical information for filing individual and small business tax returns is stressed. Our instructors focus on recent tax law changes and on the issues you may encounter when preparing 2020 tax returns.

The Tax Institute is offered in three different formats:

• In-person 2-day seminars: Offered in seven convenient locations throughout Nebraska in November and December. Limited seating due to COVID-19 regulations. Cost: $499/$448 Early bird
• Online livestreaming 2-day webinars: Streamed from Lincoln and Omaha in-person seminar locations. Attendees have to be continuously present during the webinar to earn CE credits. Cost: $399/$348 Early bird
• Online self-study: Will be available after November 25. The content will be based on video recordings of the 2-day in-person seminar, slides, and review questions. To earn CE credit, attendees have to earn 70% on the final exam for each course (ethics, federal tax law, federal tax updates). Cost: $399/$348 Early bird

Courses are designed for individuals who have some experience preparing and filing federal and state tax returns. The two-day institute is intermediate level.

The Nebraska Federal and State Income Tax Institute fulfills the continuing education requirements for multiple licensing organizations. The institute is an IRS Continuing Education Provider (Provider #NQ6J1). Visit www.irs.gov/taxpros/ce for more information. IRS Continuing Education (CE) is only mandatory for Enrolled Agents (EAs) and Enrolled Retirement Plan Agents.

In-Person Seminars

Due to COVID-19, the 66th Annual Federal and State Income Tax Institute will offer in-person tax seminars with limited seating and follow social distancing guidelines. Please review our COVID-19 safety policies below prior to signing up to in-person seminars.

Book Deliveries
2020 National Income Tax Workbook
National Income Tax Workbook will be distributed both in digital and print formats. The digital format will be available online and managed by Omnipress. The online site will be ID and password protected. The site webmaster, Omnipress, will send an e-mail to each attendee with an ID, password and instructions for accessing the site. The files on the site may be searched and downloaded. We recommend that attendees download all archive files they believe they will need. This is recommended because after April 15, 2021 the site will be closed to any traffic. IDs and passwords will be available after September 15. Please expect an email from Omnipress within three days following your registration.

Print copies will be provided on site at the date of the event.

Federal Tax Handbook and 1040 Quickfinder Handbook
Federal Tax Handbook and 1040 Quickfinder Handbook will start shipping during the first week of January 2021 to the physical address provided during registration. No PO Boxes are allowed for delivery address.

COVID-19 Policies
During the pandemic, our top priority is the health and safety of our seminar participants, team members and communities. To better serve our stakeholders, we are operating with additional risk reduction measures in our events consistent with CDC guidelines for event planners and attendees. This includes:

• Reduced event capacity
  All of our venues have reduced their event capacities to accommodate safe distancing for participants consistent with their local public health authority. Reduced capacities are subject to change due to the progression of the pandemic. We will adjust registration capacities accordingly.
• Personal and venue hygiene
  Consistent with the Nebraska Department of Health and Human Services, we strongly encourage wearing masks/face coverings during all of our in-person events. Disposable masks will be available at the registration desk free of charge. Depending on the venue and local healthcare policies, wearing masks might be mandated. We will be sending updates with the most recent local regulations prior to each event. Please note that you will be asked to leave if you are mandated (either by legally or by event venue policy) to wear a mask and refuse to do so.
  
  We have secured written policies from all of our venues indicating additional hygiene measures taken due to the pandemic. For all of our safety, we encourage all participants to exercise caution and responsible behavior (maintain 6-feet separation whenever possible, avoiding lines/crowds, avoiding contact/following posted signs regulating walking routes).
  
  Disinfectant spray and hand sanitizers will also be available to participants.
  
  We do not allow walk-in attendance this year due to the pandemic. Attendees must register prior their arrival.
• Self-assessment health questionnaire
  During check-in attendees will be asked to sign an attestation form that they have completed a self-assessment COVID-19 questionnaire and have attained a result indicating low-risk category (or similar qualifications). If you do not qualify for low-risk category, please contact us for a full refund or free transfer options to an online program. We require you complete this assessment within 48 hours of the first day of the program but not earlier.
  
  There are various self-assessment questionnaires available online and below are some of them.
  Google COVID-19 Self-Assessment
  University of Nebraska Medical Center 1-Check COVID (Also available in AppStore)
• Alternative online program options
  We encourage participants to consider alternative online delivery options of the content (livestreaming webinars), especially those who are at higher risk as defined by CDC.
• Flexible cancellation and transfer options
  If you cannot attend the seminar due to sickness, please contact us at taxinstitute@unl.edu for full refund or free transfer options.

Assumption of Risk and Waiver of Liability Relating to COVID-19
Although we have implemented various measures to reduce the spread of COVID-19, we cannot guarantee that attendees will not become infected with COVID-19. Attending our in-person programs may increase attendees’ risk of contracting COVID-19 and may increase the risk of transmitting COVID-19 to others. Attendees will be asked to sign a form of assumption of risk and waiver of liability at the time of registration and check-in. The form can be downloaded below.

Risk and Waiver Liability form

Cancelation Policy
All cancelations must be provided in writing. You may email cancellations to taxinstitute@unl.edu

Cancelations seven or more days prior to the event for which you have registered will be 90% refunded. No refunds are available to those who cancel less than seven days prior. Instead, you may: 1) Send a substitute in place of the person unable to attend. 2) Transfer registration to another scheduled location, subject to space availability. Pre-registered attendees who have not canceled their registration nor provided a substitute will not receive a refund.

If you cannot attend the seminar due to sickness, please contact us at taxinstitute@unl.edu for full refund or free transfer options.

Online Livestreaming Webinars

This year, Lincoln and Omaha tax seminars will also be livestreamed. Please read the detailed information below prior to registering to these webinars.

What is included in registration?
Your registration includes an access link to join the webinar and three tax books: 2020 National Income Tax Workbook (digital and print versions), Federal Tax Handbook and 1040 Quickfinder Handbook.

Access links will be emailed to the email address used in registration one week prior to the event. The webinar will be facilitated using the Zoom platform. High-speed stable internet connection is essential for the best learning experience.

Book Deliveries
National Income Tax Workbook
National Income Tax Workbook will be distributed both in digital and print formats. The digital format will be available online and managed by Omnipress. The online site will be ID and password protected. The site webmaster, Omnipress, will send an e-mail to each attendee with an ID, password and instructions for accessing the site. The files on the site may be searched and downloaded. We recommend that attendees download all archive files they believe they will need. This is recommended because after April 15, 2021, the site will be closed to any traffic. IDs and passwords will be available after September 15. Please expect an email from Omnipress within three days following your registration.

A paper copy of the National Income Tax Workbook will be mailed to the physical address provided during registration. No PO Boxes are allowed for delivery address. Books will start shipping around November 1 and MAY NOT arrive to your address before the November webinar. In this case, you will be required to utilize your digital access if you choose to attend the November webinar. If you prefer to join the webinar with your print-copy, instead of the digital version of the Workbook, please consider registering for the December webinar.

Federal Tax Handbook and 1040 Quickfinder Handbook
Federal Tax Handbook and 1040 Quickfinder Handbook will start shipping during the first week of January 2021 to the physical address provided during registration. No PO Boxes are allowed for delivery address.

Continuing Education Credits
This webinar has been approved by the IRS for CE credits with the following program numbers:
NQ6J1-E-00188-20-O for 2 credits
NQ6J1-T-00190-20-O for 11 credits
NQ6J1-U-00189-20-O for 3 credits

We are also in the process of seeking continuing education credits with other organizations. As our CE requests approve, we will be updating our website.

Virtual Attendance
Online attendance will be taken every 12 minutes starting at 8 a.m. excluding breaks. Please make sure you respond to the on-screen attendance poll promptly to earn your certificate of attendance and applicable CE credits.

Group viewing is allowed. Each group is required to designate an onsite proctor. The proctor has the responsibility of ensuring all individuals at the site are paying attention to the program and are not engaging in activities unrelated to the livestreaming webinar. In addition, the proctor has to submit the appropriate group viewing attendance form that can be downloaded below. Each group member is required to register to the webinar.

Attendance form

Cancellation and Payment Policy
For online livestreaming webinars, there are no refunds and credit card is the only accepted form of payment. If you cannot attend the webinar and wish to transfer to another event, please contact us directly at taxinstitute@unl.edu.

Online Self-Study Program

New this year, you can choose our online self-study program based on the recordings of the Lincoln tax seminar. This program will be available beginning November 25, 2020. Please read the detailed information below prior to registering to the self-study program.

What is included in registration?
Your registration includes access to the online content and three tax books mailed to your physical address: 2020 National Income Tax Workbook (digital and print versions), Federal Tax Handbook and 1040 Quickfinder Handbook.

Online Content Overview
Online content is hosted on canvas.instructure.com. After registration, participants will receive an invitation email to setup login credentials for the course. Participants of the online self-study can access the material at their own pace. Self-study materials contain video clips professionally edited from the Lincoln tax seminar, review questions (3 questions for each CEU) and presentation slides.

In order to earn continuing education (CE) credits, a self-study participant has to earn 70% on the final test per IRS requirements. Although there is no limit for the number of attempts to take the final test, no feedback will be provided to the participant on the final test identifying which questions are answered correctly or incorrectly. Nebraska Tax Institute will monitor the progress of the participants and issue appropriate CE credits. Final exams need to be successfully completed prior to December 31, 2020 to earn CE credits.

Book Deliveries
National Income Tax Workbook
National Income Tax Workbook will be distributed both in digital and print formats. The digital format will be available online and managed by Omnipress. The online site will be ID and password protected. The site webmaster, Omnipress, will send an e-mail to each attendee with an ID, password and instructions for accessing the site. The files on the site may be searched and downloaded. We recommend that attendees download all archive files they believe they will need. This is recommended because after April 15, 2021, the site will be closed to any traffic. IDs and passwords will be available after September 15. Please expect an email from Omnipress within three days following your registration.

A paper copy of the National Income Tax Workbook will be mailed to the physical address provided during registration. No PO Boxes are allowed for delivery address. Books will start shipping around November 1.

Continuing Education Credits
This webinar has been approved by the IRS for CE credits with the following program numbers:
NQ6J1-E-00188-20-S for 2 credits
NQ6J1-T-00190-20-S for 11 credits
NQ6J1-U-00189-20-S for 3 credits

Upon completion of the self-study program a certificate of attendance will be emailed to each participant.

We are also in the process of seeking continuing education credits with other organizations. As our CE requests approve, we will be updating our website.

Cancellation and Payment Policy
For online self-study program, there is no refund and credit card is the only accepted form of payment. If you wish to transfer to another event, please contact us directly at taxinstitute@unl.edu.

Topics and Materials

Topics

The Tax Institute stresses practical information to facilitate the filing of individuals and small businesses as it applies to the past, present and future in relation to new rules and regulations. At a glance, we will:
• Review recent cases, rulings and key legislation
• Provide an in-depth review and analysis of a number of tax areas
• Cover newly enacted regulations and procedures critical to tax practitioner

Note: Last minute updates to tax legislation will be monitored to provide up-to-date information and discuss significant tax law changes as they occur.

Materials

Your registration includes the following comprehensive materials:

2020 National Income Tax Workbook
The invaluable 2020 National Income Tax Workbook from the Land Grant University Tax Education Foundation is a bound, approximate 800-page volume with a complete index. If changes warrant, you will receive a supplement covering the current income tax items of interest, in addition to having access to the regular electronic updates. The various chapters in the textbook are written by authors with expert knowledge in preparing individual and small business income tax returns.

The Tax Workbook is used in tax schools held in 30 states during the fall each year to teach more than 30,000 tax practitioners. This book is available only to the participants in the tax schools as part of their educational material. For a complete description of the textbook contents, go to www.taxworkbook.com.

2020 Workbook Topics

National Income Tax Workbook will be distributed both in digital and print formats. The digital format will be available online and managed by Omnipress. The online site will be ID and password protected. The site webmaster, Omnipress, will send an e-mail to each attendee with an ID, password and instructions for accessing the site. The files on the site may be searched and downloaded. We recommend that attendees download all archive files they believe they will need. This is recommended because after April 15, 2021, the site will be closed to any traffic. IDs and passwords will be available after September 15. Please expect an email from Omnipress within three days following your registration.

Depending on your attendance, the print version of the National Income Tax Workbook will either be provided to you on site (in-person seminars) or mailed to your physical address online.

Federal Tax Handbook
Designed to provide quick and easy answers to critical tax questions, the Federal Tax Handbook offers comprehensive, insightful guidance on federal tax law, including the latest regulations, rulings, and revenue procedures as well as precise explanations about changes that could impact your business or your clients. Please visit Thomson Reuters website to learn more about the Federal Tax Handbook.

1040 Quickfinder Handbook
The 1040 Quickfinder Handbook is your trusted source for quick reference to tax principles that apply when preparing individual income tax returns. It covers all aspects of preparing a Form 1040, including tax law changes and IRS developments, and is presented in a concise, easy-to-use format. Please visit Thomson Reuters website to learn more about the Federal Tax Handbook.

Continuing Education Credits

The Nebraska Federal and State Income Tax Institute is an IRS Continuing Education Provider (Provider #NQ6J1). Visit www.irs.gov/taxpros/ce for more information. IRS Continuing Education (CE) is only mandatory for Enrolled Agents (EAs) and Enrolled Retirement Plan Agents. Participation in CE by all other unenrolled tax practitioners is not an official designation, but these individuals may voluntarily take continuing education.

In 2019, our in-person, two-day program was approved for the following continuing education credits. We are in the process of getting approvals for three delivery formats (in-person, online-live and self-study). We are applying for the same number of credits this year and will update this site as we get more approvals.

Continuing Education Credentialing Summary
Course Objectives

Upon completion of this seminar, participants will be able to:

• Apply specific concepts and strategies covered in the seminar while preparing tax returns
• Advise clients about planning strategies applicable to their situations
• Enable client to recognize problem areas

Course Prerequisites
Experience as a professional tax preparer and an understanding of tax rules and regulations associated with individual and business tax returns.

Format
Presentations on new and current tax laws plus special topics for tax professionals along with discussion and questions/answers.

Delivery Method
Group-live (in-person), Online-live (webinar) and Self-study

Program Level
Intermediate Level

Experts and Partners

The tax institutes are instructed by leading experts: J’Nan Ensz and Guido van der Hoeven.

J’Nan L. Ensz, CPA
J’Nan Ensz, CPA, graduated summa cum laude with a bachelor of science degree from Bethel College in 1987 with double majors in accounting and business administration. Upon graduation, she worked for a mid-size CPA firm in St. Louis, but, after passing the CPA exam, she decided to leave the rigors of public accounting to work for small-to-medium corporations as controller or senior accountant, gaining valuable experience in management.

In 2003, she fulfilled a life-long dream and went into business with her father, John Hiebert an Enrolled Agent who is now retired. She specializes in helping individuals fulfill their life-long dreams by providing advice for small, closely-held businesses whether they operate as sole-proprietorships, partnerships or S-Corporations. She provides the expertise a small business owner needs in the area of accounting and tax without the price tag of having to hire their own controller, accounting manager or bookkeeper. She developed a niche market performing on-site accounting, tax services and QuickBooks training as a QuickBooks Pro Advisor. She also works closely with the Rural Enterprise Assistance Project (REAP) presenting seminars to small business owners in the areas of tax planning, cash flow management, financial statement analysis and payroll processing.

Guido van der Hoeven, EA
Guido van der Hoeven serves as the chief editor of the Land Grant Agriculture book published yearly by the Land Grant University Tax Education Foundation. He recently retired from the Department of Agricultural and Resource Economics at North Carolina State University where he provided resources and program leadership in the areas of taxation, intergenerational transfers, estate planning, and farm management. Prior to his retirement, he was the director of the University of North Carolina Income Tax Schools. He has testified before the United States Congress Committee on Agriculture, where he addressed the impact of Tax Code changes on the agriculture industry. Guido, and as a speaker, places a premium on clarity and precision – with an occasional dash of humor.

FAQ

Payments and Refunds

How will I know if my credit card payment was accepted?
You will receive a confirmation email at the end of registration. Please print this message if you need a receipt for your records. The charge on your credit card billing statement appears as “cvent*66th Annual Federal & State Income Tax Institute”.

Where do I mail my check?
Please make your check payable to UNL Tax Institute and mail it to:

UNL Tax Institute
Attn: Kilee Haase, Operations Manager
PO Box 880467
Lincoln, NE 68588-0467

Attendees paying by check need to allow 7-10 business days for checks to be received. Checks must be received at least 15 days prior to the event.

Returned Check Fee
A fee of $25.00 will be assessed on all returned checks.

Can I deduct my attendance on my taxes?
Treasury Regulation §1.162-5 permits an income tax deduction for educational expenses undertaken to:
1) maintain or improve skills in one’s employment or other trade or business
2) or meet requirements of an employer or a law imposed as a condition for retention or employment, job status or rate of compensation.

Can I get a refund if it storms on the day of a seminar?
If we hold the seminar, no refund will be provided regardless of the weather. Historically, seminars are rarely canceled due to inclement weather. If weather occurs, you will be informed by email before 6 a.m. of the day(s).

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Continuing Education Hours

When will I receive my Certificate of Attendance for CPE/CEU/MCLE purposes?
Every effort will be made to issue Certificates of Attendance in a timely manner. In most cases, certificates are emailed within one week of the seminar or within one week after successfully completing the final test (self-study). We will email certificates to the email address you provided during registration.

If we receive a rejection from your Professional Licensing Organization that you do not exist, we will notify you by email.

I'm an insurance professional with a Nebraska license. Will I receive a special certificate for the Nebraska Department of Insurance?
There is no special certificates provided but we will email a certificate of attendance subject to verification of your attendance. We will file your hours with the State. If you have lost or not received your Certificate of Attendance, please contact taxinstitute@unl.edu for a duplicate.

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Other Questions

Are walk-in registrations available?
No. Due to COVID-19, we are no accepting walk-in registrations this year.

Is there a dress code?
There is no dress code. Meeting room temperatures may vary throughout the day, therefore we recommend dress in layers for your comfort.

I need to be able to take calls while I'm at the seminar. Is there a problem if I bring a cell phone or pager?
All electronic devices must be silenced. Participants who need to provide a method for being contacted in an emergency may set their device on vibrate and take the call outside of the room.

Are my personal belongings safe in the meeting room during lunch, breaks and overnight?
The venue and the Tax Institute are not responsible for items left unattended.

Is recording allowed?
Recording of the speakers presenting is not allowed at the Tax Institute.

How do I change my location?
Please email us at taxinstitute@unl.edu to determine whether it is possible to change your seminar location. Every effort will be made to accommodate changes.

Is there a fee to switch seminar locations?
There is no fee charged when you need to change locations, but this applies only if space is available.

Will you send out an email reminder?
You will receive an email notification several days before to the email address used for your registration.

What is the best way to reach the Tax Institute?
Please email us at taxinstitute@unl.edu or call us at 402-472-4333.

What is the scope of purpose of tax seminars?
Instruction materials, discussions, and written materials utilized are for continued professional education purposes only and are not intended to be legal, accounting, tax, payroll, investment or other professional advice.