Master of Science in Taxation

The Gonzaga Master of Science in Taxation (MS.Tax) program is designed to equip students with a strong technical skill set, enhanced communication skills, and a framework with which to approach the complex problems and issues faced by taxpayers in today’s global economy. Significant emphasis is placed on issue identification, problem solving, and tax planning. The program also seeks to assist students in the preparation for the CPA examination.

Current Gonzaga undergraduate accounting majors may apply for the MS.Tax program during the second semester of their junior year. If accepted into the program, they may take up to nine credits of graduate-level courses during their senior year with the permission of their graduate advisor. Before applying for admission, students should have completed 75 credit hours (including ACCT 360) with a cumulative GPA of 3.20 and have earned at least a C+ in each upper-division accounting course. Students must be admitted to the MS.Tax program before enrolling in any graduate-level class.

Admission Requirements

1. A completed application form and a non-refundable application fee.
2. Two online recommendations from professors, supervisors or managers.
3. One official set of transcripts from each college or university attended. International students must submit foreign transcripts in the original language and an English copy. A course-by-course report from ECE (Educational Credentials Evaluators) or WES(World Education Services) is to be sent directly to Graduate Student Services.. Only degrees and courses from a regionally accredited institution will be accepted. We will accept e-scrip transcripts. 
4. A professional resume detailing relevant work experience and professional objectives.
5. Answer to the essay question on the application. 

International Applicants must also submit:

1. An official TOEFL score of at least 88 (IBT), 230 (CBT), 570 (PBT) or an IELTS score of 6.5 or above by each international applicant who has graduated from a foreign college or university and whose native language is not English.
2. A financial declaration and supporting documentation.
3. In addition, the Graduate School of Business may require a personal interview with incoming international applicants. A deficiency in written or spoken English may be remedied by the successful completion of English and speech courses, which may be required for securing admission.
4. A virtual interview may be required.

Graduate business programs are open to qualified holders of a baccalaureate degree from an accredited institution regardless of undergraduate major field of study. The goal of the admission policy is to select degree candidates who demonstrate high potential for academic and professional success. Students of promise normally exhibit at least a 3.00 cumulative grade point average.

A prospective student may enroll for one semester as a non-matriculated student for a maximum of one to two graduate business courses. The Graduate Program Director can elect to confer non-matriculated status to a student of demonstrated potential that has applied for admission but who may not have been able to complete the application process prior to the start of classes.

Tuition refunds are dependent upon the relevant Academic Calendar. Courses offered outside of the advertised semester-long schedule are subject to a refund of tuition that may be different from the standard University schedule.

MS.Tax Prerequisite Requirements

Prior to enrolling in graduate coursework required for the degree program, MS.Tax students are required to complete the following prerequisite coursework:

• Intermediate Financial Accounting 1 & 2
• Cost Accounting
• Principles of Taxation
• Auditing

Prerequisites may be waived at the discretion of the Director. For candidates not wishing to pursue the CPA, the only prerequisite in Principles of Taxation. 

Admitted students must consult with their advisor before registering for their first semester in order to evaluate their prerequisites and to develop a plan for completing any that are needed. Prerequisites can be fulfilled bysuccessfully completing the appropriate three credit prerequisite course.

Prerequisite course credits are not counted toward the graduate degree program credits. They must be taken in addition to the 30 credits required for the MS.Tax degree.

CLEP Exam Grading Policy

A 50 scaled score is required to pass (75%)

Foundation Courses

The following foundation (pre-requisite) courses are required for the MS.Tax degree. Students may complete these courses after admission to the program: 

• MACC 560 Intermediate Accounting I
• MACC 561 Intermediate Accounting II
• MACC 563 Cost Accounting
• MACC 565 Federal Taxation
• MACC 564 Auditing

Degree Requirements

A total of thirty (30) credits of graduate coursework is required for the Master of Science in Taxation degree. Students must maintain a 3.00 or better grade point average in order to progress through and to graduate from the program.

*Electives must be approved by the graduate advisor