Offered by the Kogod School of Business, the Taxation (MS) 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 from an accredited institution with a satisfactory grade point average. Applicants may also need to submit a GMAT or GRE score; please visit https://www.american.edu/kogod/admissions/ for more information.
In addition, applicants must have satisfied Kogod School of Business prerequisite knowledge through undergraduate or graduate coursework in accounting, and business law. Applicants whose first language is not English must have a satisfactory score on the Test of English as a Foreign Language (TOEFL) or the International English Language Testing System (IELTS).
- 30 credit hours of approved graduate coursework with a minimum of 21 hours in taxation, including two required core courses (6 credit hours) and five elective courses (15 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
Core Tax (6 credit hours)
Electives (24 credit hours)
Complete 24 credit hours from the following:
Note: With the permission of the program director, 9 credit hours may be substituted with additional tax coursework, or non-tax coursework, necessary to meet state CPA licensure requirements.
- ACCT-630 Legislative and Judicial Foundations of Income Tax (3)
- 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 Estate and Financial Family Tax Planning (3)
American University offers students the opportunity to earn both undergraduate and graduate degrees through its combined bachelor's/master's programs. Advanced undergraduates admitted to a combined degree program that includes a master's degree from Kogod are eligible to take graduate-level courses and may apply up to 9 graduate credit hours earned as an undergraduate toward the requirements for both degrees. See Combined Bachelor's and Kogod School of Business Master's Programs for more information.