The M.S.T. program provides advanced study in taxation to prepare students for the challenges of the practice of professional taxation. The program is designed to meet the needs of working professionals who desire to earn the degree while continuing to work full time. The program provides opportunities to develop knowledge related to federal, state, and local, and international tax laws. The program also focuses on the development of communication, research, and technology skills and an understanding of ethical issues and expectations of the business community and regulators for professional conduct.
Check departmental information for additional requirements.
Master of Science in Taxation Learning Competencies and Objectives
Graduates from the NIU Department of Accountancy Master of Science in Taxation program will fulfill the following learning competencies and objectives.
Learning Competency 1: Integrate and apply knowledge of primary tax authority.
Learning Objective 1: Demonstrate knowledge of primary authority and apply this knowledge to answer tax questions for various taxpayers and transactions.
Learning Objective 2: Research solutions for tax issues using appropriate primary authority.
Learning Objective 3: Communicate tax solutions and recommendations in a professional manner.
Learning Objective 4: Prepare tax returns and other filings to comply with stipulated reporting requirements.
Learning Competency 2: Evaluate ethical business practices.
Learning Objective 5: Apply relevant professional standards and codes of conduct to resolve ethical tax dilemmas.
Admission
Admission to the Master of Science in Taxation program is competitive. At a minimum, applicants must meet the admission requirements of the NIU Graduate School. An applicant is also required to have a baccalaureate degree or a master’s degree from an accredited institution with at least 15 semester hours in accounting (including an income tax concepts course) or department approval (prior work experience will be given consideration); or a law degree (J.D.) from an institution accredited by the American Bar Association (ABA).
If applicants do not have a law degree from an ABA-accredited institution or a graduate business degree from an AACSB-accredited institution, they must have a minimum GPA of 2.75 (on a 4.00 scale) in the last 60 semester hours of the baccalaureate program or a minimum cumulative GPA of 2.75 (on a 4.00 scale) at the baccalaureate institution.
Transfer Credit
The total semester hours accepted in transfer from accredited institutions may not exceed 9 semester hours.