The perpetual shrinking in critical dimensions in semiconductor devices is driving the need for increased resolution in optical lithography. Increasing NA to gain resolution also increases Optical Proximity Correction (OPC) model complexity. Some optical effects which have been completely neglected in OPC modeling become important. Over the past few years, off-axis illumination has been widely used to improve the imaging process. OPC models which utilize such illumination still use the thin film mask approximation (Kirchhoff approach), during optical model generation, which utilizes a normal incidence. However, simulating a three dimensional mask near-field using an off-axis illumination requires OPC models to introduce oblique incidence. In addition, the use of higher NA systems introduces high obliquity field components that can no longer be assimilated as normal incident waves. The introduction of oblique incidence requires other effects, such as corner rounding of mask features, to be considered, that are seldom taken into account in OPC modeling. In this paper, the effects of oblique incidence and corner rounding of mask features on resist contours of 2D structures (i.e. line-ends and corners) are studied. Rigorous electromagnetic simulations are performed to investigate the scattering properties of various lithographic 32nm node mask structures. Simulations are conducted using a three dimensional phase shift mask topology and an off-axis illumination at high NA. Aerial images are calculated and compared with those obtained from a classical normal incidence illumination. The benefits of using an oblique incidence to improve hot-spot prediction will be discussed.