The Master of Science in Taxation program is designed for students who seek a tax position at an accounting/tax firm, state or federal government entity, public or private corporations, as well as for students with previous experience in taxation who wish to advance to the leadership levels in the tax industry. Graduates will become tax experts and will also be able to start their own tax preparation and tax planning businesses. The goals of the program are to prepare graduates for numerous careers in the area of taxation and ultimately for leadership in the marketplace. To accomplish these goals students are provided with the advanced technical and research skills necessary to operate effectively as tax professionals and industry leaders. The program also gives students the necessary background to properly interpret new developments and remain in the vanguard of the profession. Students can complete the program on a full-time (one-year) or part-time basis by taking a carefully chosen sequence of 10 courses (31.5 credits). Applicants are not required to possess an accounting or general business background.
|English Language Proficiency*|
|Students who completed their undergraduate education in a non-English speaking country will be required to take non-credit bearing modules in Grammar Troubleshooting and American English Pronunciation offered by the Division of Continuing and Professional Studies. These modules may be waived based on a waiver exam. The modules are not required for students who completed a four-year degree in an English-speaking country.|
Preliminary Course(3 credits)
Students with appropriate prior course work equivalent to ACC 9110 will be able to waive this preliminary requirement.(Note: Although ACC 9110 is not a prerequisite for any taxation courses, you should plan to take this course during the first half of your program.)
|ACC 9110||Financial Reporting||3 credits|
|Courses in Specialization(31.5 credits)|
|Required (19.5 credits)|
|BUS 9551*||Business Communication I||1.5 credits|
|TAX 9863||Principles of Federal Income Taxation**||3 credits|
|TAX 9866||Corporate Taxation I||3 credits|
|TAX 9867||Corporate Taxation II||3 credits|
|TAX 9868||Partnership Taxation||3 credits|
|TAX 9870||Estate, Trusts, and Planning||3 credits|
|TAX 9900||Tax Procedure and Professional Responsibility in Tax Practice||3 credits|
Choose 12 credit hours from:
|ACC 9872+||Personal Financial Planning||3 credits|
|TAX 9869||International Taxation||3 credits|
|TAX 9873||Deferred Compensation||3 credits|
|TAX 9874+||Consolidated Tax Returns||3 credits|
|TAX 9875+||S Corporations||2 credits|
|TAX 9876+||Estate Planning||2 credits|
|TAX 9877||State and Local Taxes||2 credits|
|TAX 9889||Current Problems in Taxation||3 credits|
|TAX 9930||Real Estate Taxation||3 credits|
*Effective for all MS-Taxation students admitted in spring 2016 or later. Students admitted prior to spring 2016 should consult their preliminary course evaluation and/or waiver exam results, since other requirements and conditions may apply.
**Formerly ACC 9110 Financial Accounting; new course title effective Spring 2017.
***Students admitted in a spring term will take TAX 9861 Principles of Federal Income Taxation: Theory and Practice (3 credits)
+These courses are offered infrequently.