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Program credits can be counted both as part of the accounting/taxation courses and toward the overall 150 credits needed to meet the NY State CPA requirements; the MS in Taxation does not meet those requirements by itself, but may for graduates who were also undergraduate accounting majors.
MS in Taxation Program Learning Goals
| General Intellectual Competence | Students will develop a general intellectual competence in tax policy and the rule making process. |
| Specific Intellectual Competence | Students will develop an intellectual competence in more than one tax specialization area. |
| Information Literacy | Students will locate valid tax information and evaluate it for the purpose of solving a tax problem or making a tax planning decision. |
| Ethical Awareness | Students will be aware of the ethical issues pertinent to tax practice and understand their responsibilities as tax practitioners to uphold ethical principles in their dealings. |
MS in Taxation Curriculum
TAXATION CURRICULUM THROUGH FALL 2019. Students should consult an academic advisor, as they may require substitutions to complete this version of the degree.
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TAXATION CURRICULUM EFFECTIVE FOR STUDENTS ENTERING SPRING 2020
| 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. | ||
| Courses in Specialization (31.5 - 34.5 credits) | ||
| Required (16.5 - 19.5 credits) | ||
| BUS 9551 | Business Communication I | 1.5 credits |
| Principles of Federal Income Taxation | 3 credits | |
| Corporate Taxation I | 3 credits | |
| TAX 9868 | Partnership Taxation | 3 credits |
| Estate, Trusts, and Planning | 3 credits | |
| Tax Procedure and Professional Responsibility in Tax Practice | 3 credits | |
| ACC 9110 (Waivable) | Financial Reporting | 3 credits |
Choose 15 credits from the list below: | ||
| TAX 9867 | Corporate Taxation II | 3 credits |
| TAX 9869 | International Taxation | 3 credits |
| Deferred Compensation | 3 credits | |
| TAX 9876** | Special Topics in Taxation** | 3 credits |
| TAX 9877 | State and Local Taxes | 3 credits |
| Current Problems in Taxation | 3 credits | |
| TAX 9890 | Financial Planning for Individuals | 3 credits |
| TAX 9930 | Real Estate Taxation (cross-listed with RES 9930) | 3 credits |
*Students admitted in a spring term will take TAX 9861 Federal Income Taxation: Theory and Practice in place of TAX 9863. **Provided the topics are different, students may take TAX 9876 more than one time. MS Taxation students should expect to take Summer courses. | ||