tax certificate

Graduate Tax Certificate

Graduate Tax Certificates in Four Specialty Areas

The MST program offers graduate tax certificates in four focus areas:

• Estate, Gift & Trust Taxation
• International Taxation
• Corporate Taxation
• State and Local Taxation

These certificates are ideal for professionals with an MS in Taxation degree who are currently work in the subject area or who are interested in developing knowledge and expertise in the area.

The requirements to be admitted and pursue any of the graduate certificates are the same as those that apply for admission to the MS in Taxation program.

Although the graduate certificates were designed for to be stand-alone and independent of an MS in Taxation degree (meaning that one does not have to have an MS in Tax degree in order to pursue a certificate), the graduate certificates are best suited and most beneficial for students that already have completed an MS in Taxation degree. For such students, up to six credits may be waived based on courses taken in an MS in Tax program. Those without an MS in Taxation degree are required to complete all 18 credits (and possibly other pre-reqs) and are also subject to the same admission requirements as are applicable to those pursuing the MS in Taxation. Accordingly, students who do not already have an MS in Taxation degree will generally opt to pursue the MS in Taxation degree that is comprised of 30 credits (12 additional credits (3 classes) over and beyond the 18 credit certificates).

Each graduate certificate is comprised of 18 credits (six classes). Certain certificate classes may have prerequisites.

Students are able to request waivers for up to two courses (six credits) if they have earned graduate credits for previous equivalent academic work completed at an accredited institution with a grade of B or better. The waivers are intended to apply to TAX6621 and TAX7724 that were completed as part of an MS in Taxation degree. Generally, the waivers do not apply to the three courses making up the subject area of each certificate. However, when a waiver is granted for the subject courses, it will only apply to one course in the subject area and the student will be required to complete a substitute [closely related] tax elective course as approved by the program Director. Thus, students in the MST program who intend to pursue a Graduate Certificate in one of four areas will typically need to complete an additional 12 credits per certificate (over and above the requirements for their MST degree) to earn the certificate.

To earn a graduate certificate, a student must attain a 3.00 cumulative grade point average.

Students are advised that the scheduling of classes making up any of the graduate certificates depends on sufficient enrollment. It may not be unusual for a graduate certificate to take about 2 years to complete, since the classes making up any of the certificates may not run successively.  

Graduates of the University’s MST program who return to pursue a graduate certificate receive a 20% tuition discount on certificate courses.

The Certificate in Estate, Gift and Trust Taxation

Students earn this graduate certificate by completing the following six courses. As noted above, students may be able to waive up to two courses (six credits).

Course No

Title

Pre-Requisites
Courses

Credits

TAX 
6625

Estate & Gift Taxation

None

3

TAX 
7723

Estate & Gift Tax Planning

TAX6625

3

TAX 
7730

Income Taxation of Estates & Trusts

None

3

TAX 
6621

Advanced Federal Tax I: Individual Income Taxation

None

3

TAX 
7724

Tax Practice & Procedure I

None

3

TBD

One closely-related tax elective course approved by the program Director

None

3

                                                       

The Certificate in International Taxation

Students earn this graduate certificate by completing the following six courses. As noted above, students may be able to waive up to two courses (six credits).

Course No

Title

Pre-Requisites
Courses

Credits

TAX 
7708

International Tax I: Sourcing and Inbound

None

3

TAX
7710 
      

International Tax II: Outbound

TAX7708 and TAX6622, or director's permission

3

TAX
7711

International Tax III: Special Topics *

TAX7710 and TAX7725, or director's permission

3

TAX 
6621

Advanced Federal Tax I: Individual Income Taxation

None

3

TAX
7724

Tax Practice & Procedure I

None

3

TBD

One closely-related tax elective course approved by the program Director

None

3

* Note: TAX7711 is subject to TAX7725 pre-req, unless waiver is granted

The Certificate in Corporate Taxation

Students earn this graduate certificate by completing the following six courses. As noted above, students may be able to waive up to two courses (six credits).

Course No

Title

Pre-Requisites
Courses

Credits

TAX
6622

Advanced Corp Tax I

ACCT6606

3

TAX
7725

Advanced Corp Tax II *

TAX6622

3

TAX
7734

Consolidated Returns  *

TAX7725

3

TAX
6621

Advanced Federal Tax I: Individual Income Taxation

None

3

TAX
7724

Tax Practice & Procedure I

None

3

TBD

One closely-related tax elective course approved by the program Director

None

3

 

* With director's permission, Taxation of S Corporation, when offered, may be substituted.

Students who have previously taken TAX6622, which is a required course for the MS in taxation degree, will be required to complete a closely-related substitute tax elective course.

The Certificate in State and Local Taxation

Students earn this graduate certificate by completing the following six courses. As noted above, students may be able to waive up to two courses (six credits).

Course No

Title

Pre-Requisites
Courses

Credits

TAX
7736

State & Local Taxation: Constitutional Issues

None

3

TAX
7750

State & Local Taxation: Corporate & Individual Income Taxes

TAX7736, or director's permission

3

TAX
7752

State & Local Taxation: Sales, Use & Property Taxes

None

3

TAX
6621

Advanced Federal Tax I: Individual Income Taxation

None

3

TAX
7724

Tax Practice & Procedure I

None

3

TBD

One closely-related tax elective course approved by the program Director

None

3