Coursework for the University of Cincinnati’s Online program in individual taxation helps build the skills and resources for a successful future in taxation.
The certificate is comprised of 12 credit hours, with 4 hours required core and 8 hours elective. All courses are 2 credit hours and run 7 weeks in length.
To register for these courses, students should be enrolled in the College of Business and enrolled in one of the following programs: Masters of Science, Doctoral or a Graduate Certificate.
Students may be able to selectively substitute elective courses to match specific career interests, subject to the approval of the Program Director.
Examines topics in the area of individual federal income taxation including but not limited to: income (active, passive, portfolio), adjustments to income, adjusted gross income (AGI) and deductions limited by AGI, personal exemptions, filing status, itemized deductions, taxable income and the regular income tax calculation.
Examines advanced topics in the area of individual federal income taxation including but not limited to: property transactions, minimum tax, investment interest expense limitations, charitable contributions, property settlements, and tax shelters.
Income tax consequences of the formation, operation, and termination of a partnership; partnership distributions; sale of a partnership interest; and withdrawal from a partnership.
Investigation of the Federal income taxation of a specialized class of corporation known as an S corporation. Detailed examination of the shareholder and corporate quality and quantity rules required to make an S corporation election. A review of election mechanics and election revocation rules and the determination of the items that are identified on the S corporation tax return and passed through to its shareholders. Coverage of shareholder basis rules that are important in determining shareholder tax consequences. Introduction of entity level taxes along with planning techniques used to minimize the Federal income tax impact of these entity level taxes.
Examines structure of state and local laws involving property, sales and use, franchise, and corporate income taxes on the firm operating in either a single or multi-jurisdictional environment.
Intensive study of federal taxation of estates and transfer of property rights by gift. Determination of the gross estate, taxable estate, taxable gift, and gift tax.
This course provides Individual Taxation students with an in-depth coverage of proper tax research procedures, a survey of the sources of authority, both primary and secondary, and application to practical situations. Students will discuss, research and write about a variety of individual tax issues, ones that don’t require any prior knowledge of individual tax. In addition to individual tax research, students will study issues related to working with the IRS.
This course provides students with an in-depth coverage of proper tax research procedures, a survey of the sources of authority, both primary and secondary, and application to practical situations. Students will discuss, research and write about a variety of corporate tax issues, ones that don’t require any prior knowledge of corporate tax. In addition to corporate tax research, students will study issues related to tax planning and tax practice.
Our faculty members are very responsive to our students. They provide office hours and oftentimes their personal phone numbers, so students may easily schedule time to discuss questions or issues.
Yes. The vast majority of our students work throughout their time in their academic program. It is important to assess course load and financial aid to understand how to balance school and working.
If possible, students may cut down on their work hours during a clinical portion of a program.
Programs can be completed full-time or part-time. Many programs are set up to be part-time, with most containing fewer than 10 credit hours in any given semester. We know you have a lot going on, so want to make sure that school can fit into your schedule. Note: There are some exceptions.
The University of Cincinnati is one of the first institutions to offer online courses. Innovation in education is at the forefront of what we do. We have expanded the convenience and quality of our online learning to online degree programs. Today, we offer nearly 100 degrees from undergraduate to doctoral programs.
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