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Online Individual Taxation Graduate Certificate

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The University of Cincinnati’s Graduate Certificate in Taxation – Individual Tax provides you with focused training and comprehensive instruction regarding many facets of individual tax principles. This program will equip you with extensive knowledge in the area of federal income taxation as it relates to individuals.

Individual Taxation Graduate Certificate Highlights

High Quality Education

Coursework for the Individual Tax certificate program may be used to satisfy the degree requirements for the MS in Taxation. Coursework may also be applicable towards completion of required hours for the CPA exam. The Individual Tax online certificate program is also a focused alternative to providing high quality Continuing Professional Education (CPE).

  • Instruction from a faculty that includes cutting-edge tax experts, CPAs, lawyers, academics and professionals with Fortune 500 and international accounting experience
  • Knowledge of federal income taxation as it relates to property transactions, minimum tax, investment interest expense limitations, charitable contributions, property settlements, and tax shelters
  • Transferable credits that may be used to satisfy degree requirements for the MS in Taxation or MBA with an Individual Taxation Concentration if a student decides to apply for the full degree program

Flexibility

  • 100% online
  • Only 12 credit hours
  • Start in the fall, spring, or summer semester

Support from Application through Graduation

At UC, you’ll have a full support team behind you:


UC's online Individual Taxation Graduate Certificate program 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.

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Students must complete the following 2 core courses (4 credit hours).
Course Title/Description Credit
ACCT 8023

Individual Tax: Structure

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.

2
ACCT 8043

Individual Tax: Special Topics

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.

2
Students must complete 8 credit hours from the following courses. Substitutions may be made with prior approval of the academic director of the program.
Course Title/Description Credit
ACCT 8030

Partnership Taxation

Income tax consequences of the formation, operation, and termination of a partnership; partnership distributions; sale of a partnership interest; and withdrawal from a partnership.

2
ACCT 8041

Taxation of Subchapter S Corporations

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.

2
ACCT 8044

State and Local Taxation

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.

2
ACCT 8046

Estate and Gift Tax

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.

2
ACCT 8080

Federal Tax Research: Individuals

This course provides MS Tax 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.

2
ACCT 8090

Federal Tax Research: Corporations

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.

2

Applicants must meet all the required criteria listed below in order to enroll in the University of Cincinnati Online’s Individual Taxation Graduate Certificate.

Prerequisites
  • Must hold a bachelor’s degree

Complete the online application and submit the application fee.

Standard Application Fees:

  • $65.00 for domestic applicants to most degree programs
  • $70.00 for international applicants to most degree programs
  • $20.00 for domestic applicants to Graduate Certificates
  • $25.00 for international applicants to Graduate Certificates
  • Application fees are waived for Summer 2026 applications submitted by March 1st, 2026
  • Application fees are waived for Fall 2026 applications submitted by July 1st, 2026
  • Fee waivers are automatically applied for applicants who: 
    • are currently serving in the US armed forces
    • are veterans of the US armed forces

All applicants are required to upload unofficial transcripts during the application process, showing all undergraduate and graduate course work completed, including degrees granted and dates of conferral.

Official transcripts are not required until the student has received and accepted an offer of admission from the university. Once the offer has been confirmed, the student must submit official transcripts.

Students who have received degrees from the University of Cincinnati do not need to submit official paper copies of their UC transcripts.

Transcripts can be submitted electronically or by mail. To see if your transcript(s) can be ordered electronically, visit the links below and search for your previous school(s).

If you do not see your past school(s) listed on either site, please contact the school(s) directly. Then, mail your sealed, unopened, official transcripts to:

Please mail sealed, unopened, official transcripts to:

University of Cincinnati
Office of Admissions
PO Box 210091
Cincinnati, Ohio 45221-0091

One letter of recommendation is needed for the Certificate program. Please provide the name, mailing address and email address of your recommender.

Goal statement that clearly states how this program will benefit you and further your career.

Current resume or CV.

At the University of Cincinnati, we offer multiple start dates to accommodate your schedule. 
Term Application Deadline Classes Start

Summer 2026

Fall 2026

Spring 2027

April 1, 2026

July 1, 2026

November 15, 2026

May 11, 2026

August 24, 2026

January 11, 2027

The University of Cincinnati's online course fees differ depending on the program. On average, students will accrue fewer fees than students attending on-campus classes.

The one fee applied across all UC Online programs is the distance learning fee. Students living outside the state of Ohio must also pay an additional “non-resident” fee to enroll in courses at UC Online. This fee is lower than the out-of-state fee for traditional on-campus programs.

To view tuition information and program costs, visit the Online Program Fees page.

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