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Degree Requirements

Our courses are taught on weekday evenings at NIU's Hoffman Estates Center. You have up to six consecutive years to complete the program, which allows you to work at your own pace, and balance the program's demands with the other commitments in your life.

The following five required courses [15 semester hours] provide a common foundation of technical tax knowledge and professional skills:

ACCY 645 Professional Tax Research
ACCY 647 Corporate Taxation
ACCY 649 Partnership Taxation
ACCY 651 Federal Estate and Gift Taxation
ACCY 656 Tax Concepts and Property Transactions

To complete your degree, you will choose five electives [15 semester hours] to tailor the program to your career goals. The MST electives are:

ACCY 605 Independent Study in Taxation
ACCY 646 Tax Administration and Practice
ACCY 648 Advanced Corporate Taxation
ACCY 652 Taxation of Estates and Trusts
ACCY 653 Accounting for Income Taxes
ACCY 654 Special Tax Topics
ACCY 655 International Taxation
ACCY 657 Taxation of Compensation & Benefits
ACCY 658 State and Local Taxation
ACCY 659 Tax Accounting Methods and Periods
ACCY 660 Advanced Partnership Taxation
ACCY 661 Advanced State and Local Taxation
ACCY 673 Internship in Accounting

You must maintain a minimum GPA of 3.0 to remain in good standing within the program. Course descriptions can be viewed in the online course catalog.

Learning Objectives

In NIU's MST program, you will engage in advanced study that builds on your foundational knowledge of tax. The overall goal is to prepare you for the challenges of the professional practice of tax. Upon graduating from the MST program, you will be able to:

  • apply knowledge of primary tax authority with respect to:
    • the federal income taxation of corporations, partnerships, and property transactions,
    • the federal estate and gift taxes, and
    • other specialized areas of tax that complement your intended career-path;
  • conduct research to develop effective solutions to tax questions, using appropriate technology tools and relying on appropriate primary authority;
  • communicate tax solutions and/or recommendations in a professional manner;
  • prepare tax returns and other filings in an appropriate manner; and
  • demonstrate an understanding of and an ability to apply professional standards and codes of conduct relevant to the practice of tax.