Business Taxation for Working Professionals (MBT)

NA On Campus Masters Program

University of Southern California

Program Overview

The Master of Business Taxation for Working Professionals (MBT.WP) at the University of Southern California is designed for tax professionals who want to deepen their technical knowledge and take the next step in their careers without putting their jobs on hold. The programme is delivered entirely online and combines advanced taxation subjects with technology and data analytics, helping students handle complex tax matters, advise clients, and make better-informed business decisions.

Curriculum Structure

The MBT.WP is a flexible 24-unit programme consisting of eight courses, rather than a traditional multi-year degree with a fixed year-by-year structure. Students complete four primary core courses and four secondary core courses, with the option to replace one secondary core course with an eligible accounting or Marshall graduate elective. The online format includes weekly live virtual sessions and additional learning activities that students can fit around their professional commitments.

Primary Core: Students build their technical foundation through Research, Theory, and Ethics in Taxation; Tax Analysis Through Technology; Income Tax of Corporations and Their Shareholders; and Taxation of Partnerships. These courses help students develop skills in tax research, technology-supported analysis, corporate taxation, and the taxation of different business structures.

Secondary Core: Students broaden their expertise through Taxation of Business Owners and High Net-Worth Individuals; Tax Accounting Methods; State and Local Tax Concepts; and International Taxation. These subjects help professionals understand tax matters affecting business owners, individuals, and organizations operating across different jurisdictions.

Focus Areas

Business taxation; corporate taxation; partnership taxation; individual taxation; high-net-worth individual taxation; tax research; tax law and regulations; tax planning; tax accounting methods; state and local taxation; international taxation; tax technology; applied data analytics; professional communication; ethical tax practice.

Learning Outcomes

Graduates develop the ability to analyse complex tax issues involving individuals, corporations, and flow-through entities, identify tax-saving opportunities, and apply effective tax-planning strategies. They also learn to use data tools to solve business and tax problems, research changing tax laws, explain technical information clearly to clients, and follow professional and ethical standards.

Professional Alignment (Accreditation)

The programme is offered by the USC Leventhal School of Accounting within the USC Marshall School of Business. USC Marshall holds accreditation from the Association to Advance Collegiate Schools of Business (AACSB), which recognizes the quality of its business education. The MBT.WP is also STEM-designated, reflecting its focus on quantitative methods, technology, and data-driven business problem-solving. This designation is not a professional tax licence or a substitute for CPA or other professional certification requirements.

Reputation (Employability Rankings)

USC Leventhal presents the MBT.WP as a specialized graduate qualification for working tax professionals who want to expand their expertise and career opportunities. However, the university does not publish a separate employment rate, average salary, or programme-specific employability ranking for the MBT.WP. Employment figures published for the full-time MBT should not be treated as outcomes for this working-professional programme.

Experiential Learning (Research, Projects, Internships etc.)

The USC MBT.WP connects advanced tax education with the challenges professionals face in their everyday work. Its fully online format allows students to learn from experienced USC faculty and industry professionals while continuing their careers. Weekly live virtual sessions, additional online activities, and interaction with other tax professionals create opportunities to discuss practical issues, exchange ideas, and strengthen professional knowledge.

Students can develop their practical and professional skills through the following opportunities:

Tax Analysis Through Technology: ACCT 529 introduces students to technology-based approaches to tax analysis, helping them understand how digital tools can support tax research and business decisions.
Applied Data Analytics: Students learn to identify the data needed to address tax and business problems, use analytical tools and languages, and communicate their findings clearly.
Tax Research and Interpretation: Research, Theory, and Ethics in Taxation develops the ability to examine tax codes, legislation, rulings, and interpretations using computer-based and traditional research resources.
Corporate Tax Applications: Income Tax of Corporations and Their Shareholders explores taxation issues affecting corporations and shareholders, helping students strengthen their understanding of business tax matters.
Partnership Taxation: Students examine the tax treatment of partnerships and other flow-through entities, building knowledge they can apply when advising business owners and clients.
International Taxation: This course explores tax policies across different countries, including issues involving expatriates and the countries in which they live and work.
Weekly Live Online Sessions: Students participate in scheduled virtual classes, allowing them to interact with faculty and classmates while balancing their studies with professional responsibilities.
Online Learning Activities: Additional exercises and activities complement the live sessions, giving students flexibility to work through learning materials around their schedules.
Faculty and Industry Expertise: Courses are taught by experienced full-time professors and industry professionals, bringing both academic knowledge and practical taxation experience into the classroom.
Professional Collaboration: Students connect online with tax professionals from different locations and professional backgrounds, creating opportunities to exchange ideas and learn from different work environments.

The programme is fully online and does not require campus attendance. USC's published programme information does not specify a compulsory internship, dedicated physical research laboratory, or required commercial tax software package.

Progression & Future Opportunities

The USC MBT.WP is a good option for professionals already working in taxation who want to strengthen their expertise and move into more advanced technical, advisory, or management positions. Its focus on corporate, partnership, international, and individual taxation helps graduates prepare for roles such as Tax Manager, Senior Tax Associate, Corporate Tax Specialist, and Tax Advisory Consultant. The programme also develops skills in data analytics, tax research, and professional communication, which are valuable when handling complex client and organizational responsibilities.

Career Support, Employment Data, and Industry Connections

Career Advancement: The programme is designed for employed tax professionals who want to broaden their taxation knowledge, improve their research capabilities, and strengthen their position for career advancement.
Practical Professional Skills: Students develop the ability to analyse complex tax situations, identify tax-saving opportunities, communicate recommendations, and apply professional standards when advising clients.
Employment Statistics: USC does not publish a separate employment rate or salary report specifically for the MBT.WP. Employment figures from the full-time MBT programme should not be used as outcomes for this online degree.
Industry-Relevant Learning: The curriculum covers taxation topics relevant to public accounting firms, corporate tax departments, professional advisory firms, and businesses with complex tax requirements.
Faculty with Industry Experience: Students learn from full-time professors and industry professionals, gaining exposure to both academic perspectives and practical taxation knowledge.
Professional Networking: The online learning environment brings together tax professionals from different locations and backgrounds, giving students opportunities to exchange ideas and build professional connections.
STEM Designation: The MBT.WP has been STEM-designated since Fall 2023. Eligible international graduates of qualifying programmes may apply for the additional 24-month STEM OPT extension after the standard 12-month OPT period, subject to immigration requirements and approval.
International Study Consideration: Although international applicants are welcome, USC confirms that the fully online MBT.WP does not qualify for an I-20 because it has no on-campus residential requirement. Students who need an F-1 student visa should consider this before applying.
Professional Recognition: The AACSB accreditation of USC Marshall supports the academic reputation of the business school, while the programme's STEM designation highlights its analytical and technology-oriented approach. Neither automatically grants CPA or another professional certification.

Potential career pathways:

Tax Manager, Senior Tax Associate, Corporate Tax Specialist, Tax Advisory Consultant, International Tax Specialist, Tax Accountant, Tax Planning Specialist, Tax Research Analyst, Tax Compliance Manager, Partnership Tax Specialist, State and Local Tax Consultant, Tax Director.

These are potential career paths based on the programme's subject areas and the professional experience students bring to the degree. The qualification does not guarantee a particular job title or promotion.

Further Academic Progression:

After completing the MBT.WP, graduates can consider further academic study in Accounting, Business Administration, Taxation, or related research areas. One possible route is a PhD in Accounting, which can prepare students for careers in university teaching, academic research, and specialist research positions. USC Leventhal offers an Accounting PhD programme covering areas such as financial accounting, managerial accounting, auditing, and corporate governance.

Graduates may also pursue professional qualifications such as the Certified Public Accountant (CPA) credential, depending on their career goals and eligibility. CPA licensing requirements vary by jurisdiction and generally involve specific education, examination, and experience requirements. The MBT.WP provides advanced taxation knowledge but does not automatically confer CPA certification.