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Online Master's in Taxation: 2026 Programs
The master’s degree is where taxation exists as a degree title in its own right. An online Master of Science in Taxation (MST) or Master of Taxation (MTax) is designed for students who already hold a bachelor’s degree – most often in accounting, sometimes in finance or business with accounting coursework added – and want concentrated graduate training in tax law, tax research, and the planning work that follows from both. It is the flagship credential for tax specialists, and because it typically runs 30 credits, it is also one of the most common ways to reach the 150 semester hours most state boards require for CPA licensure.
Some schools deliver similar content as a tax track inside a Master of Accountancy (MAcc), and a few law schools offer an LLM in Taxation, which is a law degree open to attorneys rather than an accounting credential. That is why the required course list matters more than the diploma text.
This page explains how MST programs are structured, what prerequisites they assume, how the electives differ, and what to compare across schools.
Quick answers
What is an online master’s in taxation?
It is a graduate program that builds advanced training in federal, state, and international tax law, tax research and writing, and tax planning through online coursework. It is the degree level at which “taxation” is commonly offered as a standalone title, usually as an MST or MTax.
What degree titles are common?
Master of Science in Taxation (MST) and Master of Taxation (MTax) are the most direct. Similar training also appears as a tax concentration inside a Master of Accountancy. An LLM in Taxation is a different credential – a post-JD law degree, generally restricted to law graduates. Compare required course lists rather than titles.
How many credits is a master’s, and how long does it take?
Typically 30 to 36 semester hours, commonly one to two years full-time and longer part-time. Programs built for working tax professionals often stretch to two or three years, and many let students sit out the spring filing season.
What prerequisites do these programs assume?
Most assume undergraduate accounting through intermediate accounting plus at least one federal income taxation course. Applicants without an accounting background are often admitted with required foundation or bridge coursework first. Confirm the specific expectations before applying.
Does an MST satisfy the 150-hour CPA requirement?
A 30-credit master’s added to a 120-credit bachelor’s commonly reaches 150 semester hours, which is the education threshold most state boards set. But boards also specify how many of those hours must be in accounting and business subjects, and those rules differ by jurisdiction and change over time. Verify with the specific board through NASBA rather than assuming.
What do admissions requirements usually include?
A completed bachelor’s degree, transcripts, a resume, and a statement of purpose are standard. Some programs request letters of recommendation or evidence of accounting coursework. Many online programs are test-optional, and some waive the GMAT for applicants who already hold a CPA license.
At a Glance
- Degree type: MST or MTax, or a tax concentration within a Master of Accountancy
- Typical duration: 1-2 years full-time, longer part-time
- Credits: Typically 30-36 semester hours
- Prerequisites: Undergraduate accounting through intermediate, plus introductory federal taxation
- CPA pathway: Commonly used to reach the 150-hour education requirement; verify with your state board
- Accreditation: No accreditor for taxation specifically; verify institutional accreditation and check AACSB
Schools to compare
No school data available.
Typical topics in a master’s program
| Course Topic | What You Learn |
|---|---|
| Tax Research, Practice & Procedure | The hierarchy of tax authority, research platforms, memorandum writing, examinations, appeals, statutes of limitation, and penalties |
| Advanced Individual Taxation | Income timing, basis, capital transactions, passive activity and at-risk rules, and the alternative minimum tax |
| Corporate Taxation | Formation, distributions, redemptions, liquidations, and reorganizations |
| Partnership & Pass-Through Taxation | Contributions, allocations, distributions, basis adjustments, and sales of partnership interests |
| State & Local Taxation | Nexus, apportionment and allocation, and the interaction of state rules with federal law |
| International Taxation | Inbound and outbound transactions, foreign tax credits, controlled foreign corporations, and treaty analysis |
| Estate, Gift & Trust Taxation | Transfer tax, valuation, fiduciary income tax, and estate planning structures |
| Tax Accounting Methods & Periods | Accrual and cash methods, inventory, accounting-method changes, and timing elections |
| Capstone or Advanced Research Project | A substantial research memorandum or planning project on a complex fact pattern |
Partnership taxation is the course students most often name as the hardest, and it is also the one that most distinguishes a real MST from a survey. Subchapter K allocation and basis rules do not yield to memorization, and a program that treats them lightly is not preparing you for pass-through planning work – which is a large share of what tax practice actually involves.
Skills and outcomes to compare
Outcomes vary by program, but you can compare:
- Whether tax research and writing is a required course with graded memoranda, or an optional elective
- Depth of the entity-taxation core: corporate and partnership as separate required courses, or combined into one survey
- Elective range – state and local, international, estate and gift, exempt organizations, tax controversy, executive compensation
- Which commercial tax research platform students are trained on, and whether access continues after graduation
- Whether the program includes exposure to professional tax preparation software
- Whether faculty are practicing tax professionals, and whether adjuncts teach the specialization electives
- Career services support, including whether it reaches online students and connects to recruiting cycles
For pacing and delivery comparisons, see: How Online Taxation Degrees Work
How to compare online master’s programs
- Identify the program type: standalone MST or MTax, a tax concentration inside a Master of Accountancy, or an LLM in Taxation you may not be eligible for.
- Read the required core and confirm it includes tax research plus both corporate and partnership taxation rather than one survey course covering all entities.
- Check the prerequisite policy and whether foundation coursework is available if you are coming from outside accounting.
- If licensure is the goal, take your target state board’s education rules to the program and confirm the credit distribution satisfies them.
- Confirm which research platform and tax software the program uses, and whether access is included in tuition.
- Compare online format and pacing against your schedule – particularly whether the calendar collides with filing season if you already work in tax.
- Verify recognized institutional accreditation through the U.S. Department of Education database.
Admissions requirements
Requirements vary by school, but most programs require a completed bachelor’s degree, transcripts, a resume, and a statement of purpose. Many also want evidence of accounting preparation – typically intermediate accounting and an introductory federal taxation course, or demonstrated equivalent professional experience.
Applicants from outside accounting are not automatically excluded. Programs commonly admit them with a required foundation sequence covering financial accounting and introductory tax, or recommend completing that coursework first. Practicing CPAs and attorneys frequently receive test waivers. Ask admissions directly what they expect rather than inferring it from the catalog.
Master’s vs a bachelor’s pathway
An accounting bachelor’s with tax coursework is the standard entry point into tax staff roles in public accounting, corporate tax departments, and revenue agencies. A master’s is what people pursue to become tax specialists rather than generalists: to reach the research depth that planning work requires, to move from compliance into advisory, to pivot into tax from another business field, or to close the education gap toward CPA licensure.
Compare degree options:
- Bachelor’s Pathways in Taxation
- Accelerated Taxation Programs
- Affordable Online Taxation Degrees
- Taxation Programs by State
For a value and fit discussion, see: Is an Online Taxation Degree Worth It. For the broader field, see the Accounting Program Guide and the Master’s in Accounting guide.
Data verified: August 11, 2026. Salary, employment, and tuition figures on this page are sourced from the U.S. Bureau of Labor Statistics (OEWS May 2025; Employment Projections 2024–2034) and the U.S. Department of Education College Scorecard (2023 cohort). The source agency and data year are cited inline with every statistic.