The first thing you need to know for 2015 is when The Masters will be played next year. The tournament dates are April 9-12. Masters week (and practice rounds) begins on Monday, April 6, 2015.
Now you just need tickets. The tickets page on Masters.com notes that 2015 ticket applications are not yet available. But you can go ahead and register your online account in preparation for the application process. Go here to do that.
If you've previously registered, no need to do it again. Once the application for 2015 Masters tickets is available, all those registered receive an email notification. Then you can fill out the application and hope. And tickets directly from the tournament aren't that expensive, especially for practice days. Most people reading this will find them affordable.
The catch is that the odds of getting practice day tickets directly through this online process are slim; the odds of getting tournament day tickets are vanishly small.
So hope for the best, but assume you'll miss out. Then what will you need? Money, and plenty of it, to buy 2015 Masters tickets through the secondary market (i.e., ticket brokers). If you're well off financially, that won't be a problem: You can buy the tickets you want. If, like most people, your budget is tight, then start saving now. Open a new savings account (or place a new shoebox under your bed) and add $30 a week to it. By tournament time next year you'll have around $1500 saved, and you might need all of it. Prices on the secondary market vary widely, and can swing wildly. What day you want to attend (practice day or tournament day? practice day tickets are much cheaper), how many tickets you want and your timing (2014 prices dropped dramatically after Tiger Woods withdrew) will affect prices. A single tournament day ticket can cost in the thousands on the secondary market, a practice day tickets in the hundreds - but availability and timing can drive those prices up or down.
Of course, you'll still to have to make travel and lodging arrangements (start early on that, too). Hey, nobody said it was easy to get to The Masters.