Campuses:
This is archival data. This system was retired as of August 21, 2023 and the information on this page has not been updated since then. For current information, visit catalogs.umn.edu.
Twin Cities Campus
Business Taxation M.B.T.Accounting
Curtis L. Carlson School of Management
Link to a list of faculty for this program.
Contact Information
MBA & MS Programs
Carlson School of Management
321 19th Avenue South, Suite 1-110
Minneapolis, MN 55455
Phone: 612-625-5555
Email:
mbt@umn.edu
Along with the program-specific requirements listed below, please read the
General Information section of
this
website for requirements that apply to all major fields.
As one of the premier graduate tax programs in the nation, the Carlson School's Master of Business Taxation (MBT) program helps students acquire a conceptual understanding of taxation, and develop technical competence in the practical application of the rules of taxation in business. In addition, courses in government and economic tax policy, tax negotiations, and tax technology and analytics provide breadth to complement the technical tax courses. Courses are also designed to develop students’ analytical, problem solving, writing and communication skills to enable them to more quickly advance their careers.
The program gives students a chance to learn from world-class faculty who are distinguished professionals with extensive real-life experience. The faculty have in-depth knowledge of the tax industry and work closely with the Twin Cities business community. Combining rigorous coursework and top faculty from the tax community brings a broad perspective into the relationship between tax and business issues, which helps prepare graduates for greater responsibilities in business management and consulting.
Historically, more than 80 percent of students are employed in the business community and take courses on a part-time basis. All courses are online. The MBT’s online courses are asynchronous, divided into weekly modules. They are designed by online learning experts and employ the latest technologies. To free tax professionals from coursework responsibilities during the busiest part of tax season, no courses are offered during the spring semester from early March through April 15. Students enrolled part-time can expect to complete the program in approximately three years. Students enrolled full-time can complete the program in one year.
Program Delivery
Prerequisites for Admission
Other requirements to be completed before admission:
Applicants must have a bachelor's degree from an accredited college or university.
The following required prerequisite courses may be taken after being admitted to the MBT program, but must be taken before being eligible to take any MBT courses: ACCT 2051 and ACCT 5135. Equivalent courses may be substituted with approval of the director of graduate studies.
Required prerequisites
Introduction to Accounting
ACCT 2051 - Introduction to Financial Reporting
(4.0 cr)
or
equivalent course taken at another institution
Introduction to Federal Income Tax
ACCT 5135 - Fundamentals of Federal Income Tax
(4.0 cr)
or
equivalent course at another institution
Special Application Requirements:
Applicants must submit all application materials through the University's admission system.
For international applicants, the results from one of the following English language tests are required: TOEFL, IELTS, PTE, Cambridge C1 Advanced. Scores must be received directly from the testing organization or testing center.
For additional application details, review https://carlsonschool.umn.edu/degrees/master-business-taxation/admissions/admissions-requirements.
For an online application or for more information about graduate education admissions, see the
General Information section of this
website.
Program Requirements
Plan C: Plan C requires
30
major credits and
up to
credits outside the
major.
There is no final exam.
This program may not be completed with a minor.
Use of 4xxx courses towards program requirements is not permitted.
A minimum GPA of 3.00
is required for students to remain in good standing.
Required Courses (22 credits)
Take the following courses:
MBT 6201 - Tax Accounting Methods I
(2.0 cr)
MBT 6202 - Tax Accounting Methods II
(2.0 cr)
MBT 6221 - Tax Research, Communication, and Practice
(4.0 cr)
MBT 6231 - Corporate Taxation I
(2.0 cr)
MBT 6232 - Corporate Taxation II
(2.0 cr)
MBT 6341 - Taxation of Partners and Partnerships
(2.0 cr)
MBT 6347 - Tax Technology and Analytics Fundamentals
(2.0 cr)
MBT 6361 - State and Local Taxation
(2.0 cr)
MBT 6381 - Tax Aspects of International Business I
(2.0 cr)
MBT 6501 - Business, Government, and Economic Tax Policy
(2.0 cr)
Elective Courses (8 credits)
Select 8 credits from the following list. Other courses may be applied to this requirement with prior approval from the MBT director of graduate studies.
MBT 6226 - Negotiation Techniques in Taxation
(2.0 cr)
MBT 6333 - Tax Aspects of Consolidated Returns
(2.0 cr)
MBT 6335 - Taxation of the Small Business Corporation
(2.0 cr)
MBT 6346 - ASC 740 Computations and Analysis
(2.0 cr)
MBT 6348 - Advanced ASC 740 Concepts
(2.0 cr)
MBT 6351 - Wealth Transfer I (Estates and Gifts)
(2.0 cr)
MBT 6353 - Income Taxation of Fiduciaries
(2.0 cr)
MBT 6363 - Compensation and Benefits
(2.0 cr)
MBT 6371 - Taxation of Property Transactions
(2.0 cr)
MBT 6382 - Tax Aspects of International Business II
(2.0 cr)
MBT 6383 - Transfer Pricing
(2.0 cr)
Program Sub-plans
A sub-plan is not required for this program.
Students may not complete the program with more than one sub-plan.
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Credits: | 4.0 [max 4.0] |
Course Equivalencies: | Acct 2050/ApEc 1251/Dbln 2051 |
Grading Basis: | A-F or Aud |
Typically offered: | Every Fall, Spring & Summer |
Credits: | 4.0 [max 4.0] |
Grading Basis: | A-F or Aud |
Typically offered: | Every Fall & Spring |
Credits: | 2.0 [max 2.0] |
Grading Basis: | A-F or Aud |
Typically offered: | Every Spring |
Credits: | 2.0 [max 2.0] |
Grading Basis: | A-F or Aud |
Typically offered: | Every Spring |
Credits: | 4.0 [max 4.0] |
Grading Basis: | A-F or Aud |
Typically offered: | Every Fall |
Credits: | 2.0 [max 2.0] |
Grading Basis: | A-F or Aud |
Typically offered: | Every Fall |
Credits: | 2.0 [max 2.0] |
Grading Basis: | A-F or Aud |
Typically offered: | Every Fall |
Credits: | 2.0 [max 2.0] |
Grading Basis: | A-F or Aud |
Typically offered: | Every Fall |
Credits: | 2.0 [max 2.0] |
Grading Basis: | A-F or Aud |
Typically offered: | Every Spring |
Credits: | 2.0 [max 2.0] |
Grading Basis: | A-F or Aud |
Typically offered: | Every Spring |
Credits: | 2.0 [max 2.0] |
Grading Basis: | A-F or Aud |
Typically offered: | Every Fall |
Credits: | 2.0 [max 2.0] |
Grading Basis: | A-F only |
Typically offered: | Every Fall |
Credits: | 2.0 [max 2.0] |
Grading Basis: | A-F or Aud |
Typically offered: | Spring Even Year |
Credits: | 2.0 [max 2.0] |
Grading Basis: | A-F or Aud |
Typically offered: | Summer Odd Year |
Credits: | 2.0 [max 2.0] |
Grading Basis: | A-F or Aud |
Typically offered: | Summer Even Year |
Credits: | 2.0 [max 2.0] |
Grading Basis: | A-F or Aud |
Typically offered: | Every Fall |
Credits: | 2.0 [max 2.0] |
Grading Basis: | A-F or Aud |
Typically offered: | Spring Even Year |
Credits: | 2.0 [max 2.0] |
Grading Basis: | A-F or Aud |
Typically offered: | Summer Even Year |
Credits: | 2.0 [max 2.0] |
Grading Basis: | A-F or Aud |
Typically offered: | Summer Odd Year |
Credits: | 2.0 [max 2.0] |
Grading Basis: | A-F or Aud |
Typically offered: | Fall Odd Year |
Credits: | 2.0 [max 2.0] |
Grading Basis: | A-F or Aud |
Typically offered: | Every Fall |
Credits: | 2.0 [max 2.0] |
Grading Basis: | A-F or Aud |
Typically offered: | Spring Odd Year |
Credits: | 2.0 [max 2.0] |
Grading Basis: | A-F or Aud |
Typically offered: | Spring Odd Year |