The Graduate Certificate in Taxation (GCT) is a five course graduate certificate designed for individuals seeking a practical foundation in federal tax and an opportunity to customize their learning. Candidates may pursue coursework to prepare them to work in a large multinational or multi-state firm, or local firms that cater to smaller businesses and individuals. This certificate provides you in depth exposure to tax compliance, tax planning and tax policy.

Fifteen credits are required for completion of the GCT. As a part-time student, you can complete the GCT in as few as 2 semesters at our Boston campus.

Curriculum

Curriculum

5 Courses
15 Credits

Program Length
10-16 months of part-time study

GCT Required Courses (6 credits)

*If course is "must substitute" choose another TAX Course. Four of the five courses must be TAX courses. Work with the MST Program Director when choosing courses other than TAX.

  • TAX-801 Federal Taxation I

    Credits:

    3.00

    Description:

    Focuses on the federal income taxation of individuals with some discussion of business taxation. Explores the basic structure of individual income taxation, including the individual tax formula, income, deductions, and credits, and provides an introduction to property transactions. Emphasizes how tax laws affect everyday personal and business decisions.

    Term:

    Offered Both Fall and Spring

  • TAX-861 Tax Research

    Credits:

    3.00

    Description:

    Covers tax research methods, including identifying and defining tax questions, locating appropriate authority, and interpreting statutes, cases, and rulings. Emphasizes effective communication of research findings and recommendations, and proper administration, ethics and responsibilities of tax practice.

    Term:

    Offered Both Fall and Spring

*Tax 801 must be taken in the 1st semester and it must be completed prior to taking any electives. If waived, it must be substituted with another TAX elective. 

**Tax 861 must be taken in the 1st semester and can be taken concurrently with TAX 801. If waived, it must be substituted with another TAX elective.

Tax Elective Courses (9 credits) 

  • TAX-802 Federal Taxation II

    Prerequisites:

    TAX-801 or approval of the MST Director

    Credits:

    3.00

    Description:

    Presents further consideration of tax issues as they affect the sole proprietor, including the Alternative Minimum Tax, nontaxable exchanges, basis rules, and passive activities.

    Term:

    Offered Spring Term

  • TAX-862 Taxation of Corporations

    Prerequisites:

    TAX-801 or approval of the MST Director

    Credits:

    3.00

    Description:

    Introduces concepts, principles and practices of taxation of corporations and their shareholders. Covers the effects of taxation on corporate formation, capital structures, distribution and liquidation.

    Term:

    Offered Fall Term

  • TAX-863 Taxation of Pass-Through Entities

    Prerequisites:

    TAX-801 or approval of the MST Director

    Credits:

    3.00

    Description:

    Presents concepts, principles, and practices of taxation of partnerships and S-corporations, including the use of pass-through entities for tax planning.

    Term:

    Summer

  • TAX-864 Tax Practice and Procedures

    Prerequisites:

    TAX-801 or approval of the MST Director

    Credits:

    3.00

    Description:

    Explores strategies of tax practice before the Internal Revenue Service. Covers tax deficiencies, assessments, claims for refunds, rulings, statutes of limitation, penalties, interest assessed, and appeals.

    Term:

    Summer

  • TAX-865 International Taxation Outbound

    Prerequisites:

    TAX-801 and TAX-861 or approval of the MST Director

    Credits:

    3.00

    Description:

    This course studies the U.S. taxation of U.S. persons with non-U.S. income and/or activities. Covers foreign tax credit and foreign tax credit limitation, individuals with earned foreign income, controlled foreign corporations, Subpart F, investment in U.S. property, and transfer pricing. Also address compliance and disclosure requirements.

    Term:

    Summer

    Type:

    MBA International Business

  • TAX-866 State & Local Taxation

    Prerequisites:

    TAX-801 and TAX-861 or approval of the MST Director

    Credits:

    3.00

    Description:

    This course strikes a balance between theoretical concepts and practical, real-world issues and covers the interrelationships between the federal and state taxation systems. Includes the coverage of sales and use taxes, corporate income, franchise taxes, and excise taxes.

    Term:

    Offered Fall Term

  • TAX-867 Advanced Topics in Corporate Tax

    Prerequisites:

    TAX-801 and TAX-862 or approval of the MST Director

    Credits:

    3.00

    Description:

    Examines tax-free and taxable acquisitions/reorganizations in relation to various acquisitive and reorganizational transactions as well as consolidated returns. Covers continuity of enterprise and interest issues in conjunction with the tax treatment accorded a transaction, as well as carryover, basis and compliance provisions.

    Term:

    Offered Spring Term

  • TAX-868 Estate Planning

    Prerequisites:

    TAX-801 or approval of the MST Director

    Credits:

    3.00

    Description:

    Includes a review and analysis, from an estate planning prospective, of legal principles critical to the development of an effective dispositive plan with a primary focus on past, current and proposed Federal tax law principles (under the income, gift, and estate tax statutes) pertinent to the development of a variety of estate plans. In addition, the course includes the discussion of particular estate planning problems and techniques for the purpose of determining the most effective means of achieving the client's goals.

    Term:

    Summer

  • TAX-870 Federal Income Taxation of Estates & Trusts

    Prerequisites:

    TAX-801 or approval of the MST Director

    Credits:

    3.00

    Description:

    Presents concepts, principles and practices of income taxation of decedents' estates and trusts. Covers grantor trusts, charitable trusts, income in respect of a decedent, and accounting for income retained or distributed to beneficiaries via issuance of K1s.

    Term:

    Summer

  • TAX-871 Taxation of Estates, Trusts and Gifts

    Prerequisites:

    TAX-801 or approval of the MST Director

    Credits:

    3.00

    Description:

    Identifies concepts, principles and practices of the transfer taxation of decedents' estates, trusts and lifetime gifts. Covers valuation of property subject to estate and gift taxes, Generation Skipping Transfer Taxes, and the use of trusts for tax planning.

    Term:

    Offered Fall Term

  • TAX-872 Tax Exempt Organizations

    Prerequisites:

    TAX-801

    Credits:

    3.00

    Description:

    Studies tax and non-tax issues in the formation of tax exempt organizations. Covers feeder organizations and unrelated business taxable income in depth. Also covers loss of tax exempt status and ceiling limitations on gift giving.

    Term:

    Offered Both Fall and Spring

  • TAX-874 International Taxation Inbound

    Prerequisites:

    TAX-801 and TAX-861 or approval of the MST Director

    Credits:

    3.00

    Description:

    Studies U.S. taxation of non-U.S. persons with activities in the United States. Covers source of income, business investment, and financial planning from a tax perspective for non-U.S. persons doing business in the United States. Also addresses withholding, treaty implications, and compliance and disclosure requirements.

    Term:

    Offered Spring Term

    Type:

    MBA International Business

  • TAX-879 Personal Financial Planning

    Prerequisites:

    TAX-801 or approval of the MST Director

    Credits:

    3.00

    Description:

    Presents the legal, economic, cash flow, tax, investment and insurance ramifications of life and death. Emphasizes tools and techniques necessary to maximize benefits generated from net worth, cash flow, and employment, and minimize the loss resulting from unforeseen contingencies, death, and retirement. Students participate in class discussions and are required to submit a written financial plan for a hypothetical client.

    Term:

    Offered Spring Term

  • TAX-910 Individual Study in Taxation

    Prerequisites:

    TAX-801 or approval of the MST Director

    Credits:

    1.00- 3.00

    Description:

    Enables a student-initiated directed study project. The student and faculty advisor must concur on a written proposal and final report. The project must be approved by the dean of academic affairs prior to registration.

    Term:

    Offered Both Fall and Spring

 *TAX 867 can only be taken if TAX 801 and TAX 862 have been taken first. Any other course with a prerequisite must have the prerequisite met before you can enroll. 

Gainful Employment Disclosure

View the Federally Mandated Gainful Employment Disclosure for the Graduate Certificate in Taxation.

Waiver/Transfer Policy

Graduate certificate courses, if waived, may need to be substituted with an approved elective. To substitute an approved elective for a required course, a student must have successfully completed equivalent academic coursework at the undergraduate/graduate level in the five years prior to matriculation ("B" or better) and provide official transcript (with English translations, if applicable).

Candidates who apply within one year of completing their graduate certificate will have applicable courses applied to a Sawyer Business School (SBS) graduate degree program in the same discipline as the certificate as long as a grade of "B" or better was earned in that course.

Candidates who apply beyond one year or from a certificate program outside their discipline will have coursework evaluated on a case by case basis for relevancy, current degree requirements and current Sawyer Business School waiver and transfer policies.

Transfer credits form the graduate certificate must have an earned grade of "B" or better and have been taken within five years prior to entering a SBS graduate degree program. However, at the discretion of the program director, some courses may not be transferred if the subject material has changed significantly since completion.