Master of Taxation (MT)
The Master of Taxation (MT) provides the specialized tax knowledge and skills required to start or advance a career as a tax professional. The foundation of the curriculum is the immersion of students in primary source authority, such as the Internal Revenue Code, Treasury regulations, and judicial and administrative authority. Skill development is focused on strengthening analytical, research, and written and oral communication skills. The program is designed to develop the tax expertise of a wide range of students, including current undergraduate accounting majors with a 3.0 or higher GPA in their upper division accounting courses, bachelor degree holders outside of accounting that complete a specified set of upper division accounting courses with a 3.0 or higher GPA, bachelor degree holders in accounting currently employed in a tax-related field, and holders of a J.D.
The MT is a 45-credit-hour program. Students can start in the summer or fall and complete the program over 18-24 months (part-time) or start in the summer and complete in the program over 12 months (full-time). The program is a hybrid of in-class and online content: each course begins with a live on-campus class on a weekend at the start of each term and continues online thereafter, with synchronous and asynchronous interactions among faculty and students. Faculty for the MT program are drawn from Portland State University and both local and nationally recognized professionals with expertise in specialized areas of taxation.
Degree Prerequisite Requirements
In addition to meeting the requirements for PSU and the School of Business, program applicants should meet one of the following four criteria:
- Be a current undergraduate accounting major with a 3.0 or higher GPA in upper division accounting courses and completing their degree matriculation into the MT
- Hold a bachelor's degree in accounting
- Hold a bachelor's degree outside of accounting with a 3.0 or higher GPA in a specified set of upper-division accounting courses or
- Hold a J.D. degree.
See website for details.
The MT program requires a minimum of 45 credits: 33 core credits and 12 elective credits.
Required Taxation Core Courses
Students must complete 33 core credit:
Tax Electives
Students will choose and complete 12 credits from the following courses. Courses are not repeatable:
| MTax 529 | Federal Tax Procedure | 2 |
| MTax 535 | State and Local Taxation | 4 |
| MTax 536 | International Taxation | 4 |
| MTax 538 | Taxation of Real Estate Transactions | 2 |
| MTax 539 | Taxation of Estates, Gifts, and Trusts | 4 |
| MTax 540 | Practicum/Internship | 4 |
| Actg 553 | Financial Statement Analysis | 4 |
| BTA 521 | Data Visualization | 2 |
| BTA 553 | Enterprise Data Visualization for Decision Making | 4 |
| Total Credit Hours: | 12 |
Total Credit Hours: 45