The Master of Science in Taxation program at Kogod offers students the opportunity to develop a strong general and technical competency in the field of taxation. Its curriculum emphasizes intensive professional level skill-building in written and oral communication, information systems technology and interpersonal relations along with personal integrity and professional ethics. The faculty is comprised of both prominent academics and professionals who can offer insight into the relationship between business and government and the importance of professional standards in economic success.

The school’s location also provides unique access to professional opportunities in Washington, DC. Last year, students of the Master of Science in Taxation program visited the U.S. Treasury Department and met with top tax officials. Past graduates of this program work as partners in international and major local accounting firms, as well as directors of tax departments in large and medium-sized corporations. Many graduates also start their own practices.

The M.S. in Taxation provides a professionally-oriented specialty master’s degree focusing on federal income taxation. It is designed to advance students’ careers and broaden their options with skills in specialized areas and comprehensive expertise in the field of taxation. This convenient yet demanding program facilitates opportunities with the largest professional service organizations in the world, enhances flexible career paths, and creates opportunities for starting businesses. 

Admission to the Program

In addition to meeting the minimum university requirements for graduate study, applicants must have earned an undergraduate bachelor’s degree in business administration from a Council on Post Secondary Accreditation (COPA) regionally-accredited institution with a satisfactory grade point average for the last 60 credit hours and a satisfactory score on the Graduate Management Admission Test (GMAT). Students who have successfully completed the CPA examination may substitute it for the GMAT. 

Applicants must demonstrate satisfactory completion of course work equivalent to the Common Body of Knowledge for undergraduate business education as currently defined by AACSB International, the Association to Advance Collegiate Schools of Business. In addition, applicants must have completed two semesters of intermediate accounting, and one semester of business law, federal income taxation, and macroeconomics. Any deficiencies in these prerequisite courses must be completed at the graduate level at American University after admission to the program, in addition to other program requirements. M.S. in Taxation students are subject to the same mathematics competency requirements as M.B.A. students. 

Degree Requirements

• 30 credit hours with a minimum of 21 hours in taxation including two required core courses (6 credit hours), a research component (6 credit hours) and three elective courses (9 credit hours). The remaining 9 credit hours must consist of additional tax courses or, with the permission of the program director, non-tax courses necessary to meet state CPA licensure requirements. 

Course Requirements

Core Tax Courses (6 credit hours)

• ACCT-630 Legislative and Judicial Foundations of  Income Tax (3) 
• ACCT-631 Tax Research and Procedure (3) 

Research Component (6 credit hours)

• 6 credit hours with grades of B or better from the following: 

ACCT-740 Taxation of Corporations (3) 

ACCT-743 International Taxation (3) 

ACCT-746 Taxation of Real Estate Transactions (3) 

ACCT-747 Taxation of Pass-Through Entities (3) 

ACCT-750 Tax Policy (3) 

ACCT-751 Seminar in Business Tax Planning (3) 

Elective Courses (18 credit hours)

• A total of 18 additional credit hours (courses may not be used to fulfill the research requirement above and as an elective) with at least 9 credit hours from the following courses. The remaining 9 credit hours must consist of additional tax courses or, with the permission of the program director, non-tax courses necessary to meet state CPA licensure requirements. 

ACCT-740 Taxation of Corporations (3) 

ACCT-741 State and Local Taxation (3) 

ACCT-742 Special Tax Topics (1–3) 

ACCT-743 International Taxation (3) 

ACCT-745 Employee Benefit Tax Planning (3) 

ACCT-746 Taxation of Real Estate Transactions (3) 

ACCT-747 Taxation of Pass-Through Entities (3) 

ACCT-750 Tax Policy (3) 

ACCT-751 Seminar in Business Tax Planning (3) 

ACCT-752 Seminar in Family Financial Planning (3)