2012 Internships in final year

#1

Just finished an internship for 2011 period, but I want to take a year out next year and do another internship next summer - ie get a grad offer for 2013. I’m just coming into my final year, so wont be applying as penultimate year student. I doubt I’ll get a grad offer based on the last internship (for a 2012 start) as I applied to a different area of the bank than I interned in, but it sounds like theres no headcount left in the area i applied. If im applying to other places for next summer, do you think its better off I say im applying for a masters (and then not actually do one), or just state that I’m taking a year out, and ideally want to start 2013.
I’ll be applying to both big-4 and banks.