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MS in Taxation

Complete Coursework: 24 months

Credit Hours: 30

Tuition: $29,700 in-state $30,150 out-of-state*

Overview Courses Admissions Tuition Calendar
Overview

Program Overview

When you earn your top-ranked Master of Science in Taxation degree online from the University of Cincinnati, you can be assured that you are gaining both the knowledge and credentials to stand out in your career. In this master’s in taxation online program, our extensive training focuses on the needs of the tax practitioner whether serving individuals and small businesses or large corporations. Plus, the UC MS in Taxation Online is ranked as the #4 graduate online public tax program (U.S. News & World Report 2017).


“To the…generalist, the program provides a broader understanding of how the financial AND the tax worlds work together. For the person already working in tax, the program provides that extra step of experience with taxation of various types of taxpayers, and the ability to apply solid tax research to many real-life situations.”

- Barry L. Holland, Adjunct Professor and UC MS Tax Graduate

 
  • Electives include Partnership Taxation, Accounting for Income Taxes, and Estate and Gift Taxation, to name a few.
  • Research Capstone courses provide the student with the opportunity to develop research skills in a challenging series of courses encompassing all aspects learned during the MS Tax/MS Tax Accelerated programs. The Capstone Course is intended to showcase the students' mastery of tax research and technical knowledge learned throughout the program.
  • Students will gain the skills and experience necessary to complete well-written professional research papers on a variety of tax topics in a deadline-oriented environment that will mimic the experience you will encounter in a real-world tax research setting
  • Instruction from a faculty that includes cutting-edge tax experts, CPAs, lawyers, academics and professionals with Fortune 500 and international accounting experience
Students looking to complete this online master’s in taxation degree in 12 months in order to be ready for the Certified Public Accountant (CPA) exam more quickly should apply to the MS in Taxation Accelerated program

Students with an undergraduate degree in a non-business related field also are required to complete Business Basic Knowledge (BBK) courses. This series consists of a total of 8 semester hours and includes 5 semester hours of required Accounting, Finance and Business Analytics courses, as well as the choice of electives in Economics, Management/Marketing and a second course in Business Analytics.

Courses

The course work for the Master of Science in Taxation online is accelerated and based on 7-week terms to provide flexibility to students by compressing the average time to completion. This program includes program courses and electives to comprise 30 credit hours. Students with an undergraduate degree in a non-business related field also are required to complete Business Basic Knowledge (BBK's) courses.

To see the full list of MS in Taxation courses, view courses

Admissions

Admission to the Master of Science in Taxation program is based on several factors, including standardized test performance, academic, and professional achievement. Applicants must submit paperwork, including two letters of recommendation and a Statement of Purpose explaining how the program will further their career goals.

To learn more about our MS in Taxation admissions requirements, view admissions

Tuition

Tuition for the Master of Science in Taxation online program is affordably priced. To help make the cost more manageable, students can pay for each course as they enroll for them. All fees (Instructional, General, Distance Learning and ITIE) are included in the total tuition cost displayed. Financial aid may also be available for students who qualify.

To learn more about MS in Taxation tuition, View tuition

Calendar

For the convenience of our Master of Science in Taxation online students, there are multiple start dates each year on the academic calendar. Students should consider application deadline dates, turn in all of their documents, register and pay for tuition for their desired program start date.

To see our full calendar of upcoming MS in Taxation start dates, view calendar

Also available:

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Courses

Courses

For the MS in Taxation online, the curriculum includes 16 semester credit hours of required tax courses that span topics related to corporate, individual and other entity structures and 14 semester credit hours of electives for a total of 30 required semester credit hours to satisfy degree requirements. Please note— this is subject to change based on university discretion. The proposed schedule is a guide and is subject to change based on curriculum modifications and faculty availability.

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MS in Taxation Program Courses Expand [+] Close [-]

ACCT 8023: Individual Tax: Structure

Duration: 7 weeks   |   Credit Hours: 2

Examines topics in the area of individual federal income taxation including but not limited to: income (active, passive, portfolio), adjustments to income, adjusted gross income (AGI) and deductions limited by AGI, personal exemptions, filing status, itemized deductions, taxable income and the regular income tax calculation.

ACCT 8043: Individual Tax: Special Topics

Duration: 7 weeks   |   Credit Hours: 2

Examines topics in the area of individual federal income taxation including but not limited to: property transactions, minimum tax, investment interest expense limitations, charitable contributions, property settlements, and tax shelters.

ACCT 8031: Corporate Tax: Formation & Structure

Duration: 7 weeks   |   Credit Hours: 2

Provides an in-depth study of the tax issues related to the corporate form and the corresponding tax implications for its shareholders. Given the importance of corporations in the federal income tax system, an understanding of the tax issues related to this type of business is essential for tax professionals. Topics include capital formation and structure, the operations of the corporation, distributions of cash and property and tax problems related to the accumulation of income by the corporation.

ACCT 8032: Corporate Tax: Life Cycle Strategies

Duration: 7 weeks   |   Credit Hours: 2

Provides an in-depth study of the tax issues related to changes in the corporate form and the corresponding tax implications for its shareholders. Given the importance of corporations in the federal income tax system, an understanding of the tax issues related to this type of business is essential for tax professionals. Topics include income tax problems related to stock redemptions, partial liquidations, complete liquidations, collapsible corporations, spin-offs, and split-ups.

ACCT 8033: Corporate Tax: Attributes & Operational Considerations

Duration: 7 weeks   |   Credit Hours: 2

Provides an in-depth study of the tax issues related to the corporate form and the corresponding tax implications for its shareholders. Given the importance of corporations in the federal income tax system, an understanding of the tax issues related to this type of business is essential for tax professionals. Tax treatment of net operating losses, earnings and profits, property basis and other corporate attributes.

ACCT 8041: Taxation of Subchapter S Corporations

Duration: 7 weeks   |   Credit Hours: 2

Topics include: Income tax treatment of S Corporations and their shareholders, built-in gains tax and excess net passive income tax; operating and distribution rules, shareholders basis, NOL pass-through rules; formation, reorganizations, QSUBS, and state income tax consequences.

ACCT 8080: Federal Tax Research: Individuals

Duration: 7 weeks   |   Credit Hours: 2

This course provides Tax students with an in-depth coverage of proper tax research procedures, a survey of the sources of authority, both primary and secondary, and application to practical situations. Students will discuss, research and write about a variety of individual tax issues, ones that don’t require any prior knowledge of individual tax. In addition to individual tax research, students will study issues related to working with the IRS.

ACCT 8090: Federal Tax Research: Corporations

Duration: 7 weeks   |   Credit Hours: 2

This course provides Tax students with an in-depth coverage of proper tax research procedures, a survey of the sources of authority, both primary and secondary, and application to practical situations. Students will discuss, research and write about a variety of corporate tax issues, ones that don’t require any prior knowledge of corporate tax. In addition to corporate tax research, students will study issues related to tax planning and tax practice.

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ACCT 8030: Partnership Taxation

Duration: 7 weeks   |   Credit Hours: 2

Provides an in-depth study of the tax issues related to one of the central flow-through entities, the partnership. The increasing popularity of flow-through entities as an organizational form has made an understanding of the tax issues related to this type of entity an important area of study for tax professionals. Topics include capital formation, operations, transactions between the partner and the partnership, distributions, sales of partnership interests, and liquidation of the partnership.

ACCT 8036: International Taxation: Overview

Duration: 7 weeks   |   Credit Hours: 2

Addresses the taxation of foreign individuals or corporations receiving income from sources, or conducting business, in the United States. With the globalization of the economy, a greater number of taxpayers must consider the impact of international taxation. Topics include the sourcing of income, taxation of passive income, taxation of income connected to a U.S. trade or business, branch-level taxes, issues of foreign-owned U.S. corporations, income tax treaties, and transfer pricing. Examines sourcing of income, allocation and apportionment of deductions, foreign tax credits, taxation of U.S. citizens and residents abroad, controlled federal corporations, passive foreign investment companies, foreign currency translations and transactions, and special entities.

ACCT 8037: Consolidated Tax Returns

Duration: 7 weeks   |   Credit Hours: 2

This course covers the federal tax treatment of consolidated groups. It will cover the intricacies of IRC section and regulations 338 including 338(h)(10) as well as intercompany transactions, loss disallowance rules, limitations regarding the utilization of "purchased" net operating losses, carryovers of NOL's and other attributes related to NOL's. Additional topics will include planning opportunities unique to consolidated groups, stock basis calculations and elections that are available to consolidated groups.

ACCT 8039: International Taxation: Special Topics

Duration: 7 weeks   |   Credit Hours: 2

Addresses US tax issues associated with doing business outside the US. US multi-national companies face a complex system of tax compliance, and this course may explore the following issues: the worldwide nature of US taxation and Entity Classification, concepts related to Foreign Tax Credits and basic credit calculations, concepts related to Controlled Foreign Corporations - Earnings and Profits and Tax Pools, Subpart F Income - Foreign Personal Holding Company Income and Foreign Based Company Income, basic concepts in Transfer Pricing, Outbound Transfers of Foreign Assets - IRC §367(a) and (d).

ACCT 8042: IRS Practice & Procedure

Duration: 7 weeks   |   Credit Hours: 2

An extensive study of the organization of the Internal Revenue Service with emphasis on the practices and procedures available to and used by the Service in its daily dealings with the taxpaying public.

ACCT 8044: State and Local Taxation

Duration: 7 weeks   |   Credit Hours: 2

Addresses the most common types of taxes imposed by state and local governments. Examines state and local income, sales, and excise, property, and city taxes. Emphasis is on the underlying principles governing the application of each type of tax and the interrelationships where they exist.

ACCT 8046: Estate and Gift Taxation

Duration: 7 weeks   |   Credit Hours: 2

Focuses on the study of the taxes common to the transfer of property and wealth. Topics include gift tax deductions and exclusions, estate valuation, state tax deductions and exemptions, and tax rates. Also explores planning opportunities for these wealth transfer taxes. Extensive coverage of new and proposed legislation is included.

ACCT 8093: Accounting for Income Taxes

Duration: 7 weeks   |   Credit Hours: 2

To provide students with comprehensive coverage of the requirements and planning issues related to accounting for income taxes. We will cover the preparation of tax provisions of varying complexity and discuss the financial reporting and tax aspects of this complex process. We will also analyze published financial statements to explore how well companies adhere to the requirements of FAS 109.

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Admissions

Admissions

Master of Science in Taxation Online Requirements

Applicants must satisfy the following requirements for admission to the Master of Science in Taxation online program. Admission is selective and based on a combination of factors including academic and professional achievement, performance on a standardized test, strong communication skills and a proven record of effective leadership.

  • Application for admission
  • Application fee ($65 domestic/$70 international)
  • Unofficial transcripts of all undergraduate and graduate coursework—Bachelor's degree from an accredited institution
  • Graduate Management Admissions Test (GMAT), taken within the past five years. A GRE score may be substituted for a GMAT. An applicant may be exempt from the GMAT requirement if any of the following apply:
    • Applicant has a terminal degree (PhD, PharmD, JD, MD, DBA)
    • Applicant holds a current and active CPA license
    • Applicant holds an undergraduate degree from the University of Cincinnati (within the past two years) and graduated with a cumulative university GPA of 3.5 or higher
  • Two letters of recommendation. Please note that the name, mailing address and email address of each recommender is required.
  • Current resume or CV
  • Statement of Purpose—Tell us in 500 words or less how the MS Taxation program at UC will further your career goals.

Students wishing to waive the GMAT may be permitted to start in one of the two Taxation Certificate programs, subject to application approval. After completion of 8 semester credit hours of certificate coursework, students with a cumulative GPA of 3.2 or higher will be eligible to apply and transfer into the MS in Taxation program. A separate MST application will be required in order to transfer. Note that certificate programs are currently not eligible for financial aid.

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Tuition

Tuition

The University of Cincinnati supports the efforts of students pursuing higher education, and will work with students to meet their funding requirements.

Part-Time Students

The following is the tuition breakdown for part-time students (enrolled in less than 10 credit hours per semester) for the MS in Taxation:

Costs for Part-Time Tax students
(enrolled for less than 10 credit hours per semester)
Program In-State Per Credit Hour In-State Per Program Out-of-State Per Credit Hour Out-of-State Per Program
MS in Taxation $990 $29,700* $1,005 $30,150*

Full-Time Students

The following is the tuition breakdown for full-time students (enrolled in 10 or more credit hours per semester) for the MS in Taxation. Students enrolled in 10 or more credit hours per semester will be charged a flat, per semester tuition. View chart

Costs per Semester for Full-Time Tax students
(enrolled for 10 or more credit hours per semester)
Application Fee $65
Instructional Fee $9,640
General Fee $398
DL Fee $257
ITIE Fee $184
Program Fee $1,000
International Application Fee $70
Ohio Resident Total $11,614*
Non-Resident Surcharge $2,419
Non-Resident Total $14,033*

Financial Aid

Nearly all students are eligible for some form of financial assistance. In fact, over 90 percent of the students who applied for financial aid in recent years received an award offer. Every effort is made to assist you and your family with obtaining the resources necessary to meet the difference between the total cost of attending the University of Cincinnati and your ability to contribute toward your education. Students must enroll for a minimum of 5 credit hours per semester to be eligible for financial aid. Certificate programs do not qualify for financial aid.

  1. Complete the Free Application for Federal Student Aid (FAFSA) online. The University of Cincinnati Federal School Code is 003125.
  2. Complete the admission process for your Lindner College of Business program. Use the Apply Now link above.
  3. Once you receive your student aid report, and if you have been offered admission, you can review your status online using the Check My Aid link. Please contact the Financial Aid Office if you have further questions.

    University of Cincinnati
    Financial Aid Office
    P.O. Box 210125
    Cincinnati, OH 45221-0125
    Phone: 513-556-1000
    Fax: 513-556-9171
    Email: onestop@uc.edu or financeaid@uc.edu

Merit Based Scholarships

Almost 60% of Lindner Online MBA students receive merit-based scholarships. The average scholarship award is over $4,500 with some individuals receiving awards as high as $12,000. All merit-based awards are determined on an individual case-by-case basis. Criteria considered in awarding scholarships include, but are not limited to: performance on standardized tests such as the GMAT or GRE, previous academic record and professional work experience.

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Calendar

Calendar

MS in Taxation

At the University of Cincinnati, we offer multiple start dates to accommodate your schedule. Our calendar includes other important dates to make it easier for you to get started on your program.

Program Start DateApplication DeadlineDocument Receipt DeadlineRegistration DeadlineTuition Payment Deadline
January 14, 2019December 3, 2018December 17, 2018January 7, 2019January 9, 2019
March 4, 2019January 21, 2019February 4, 2019February 25, 2019February 27, 2019
May 13, 2019April 1, 2019April 15, 2019May 6, 2019May 8, 2019
June 26, 2019May 25, 2019May 29, 2019June 19, 2019June 21, 2019
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*Full-time out-of-state students add a $2,419 surcharge. Tuition and fees are subject to university approval and may change without notice by action of the Ohio Board of Regents. Master's degrees also require a one-time, non-refundable application fee of $65 for U.S. residents and $70 for international applicants.