Graduate Tax Program

Advanced Professional Certificate in Taxation

Candidates for the Advanced Professional Certificate (APC) must hold a JD or an LLB degree from a law school that is approved by the Section on Legal Education of the American Bar Association or its foreign equivalent. Please note that admissions deadlines differ for candidates with foreign credentials. The APC consists of a combination of related courses totaling at least 12 credits and not exceeding 14 credits. The APC in Taxation may be completed by students who wish to pursue only the Certificate, as well as students who have been admitted to the Part-time LLM in Taxation program.

Students may complete the program in one calendar year of part-time work. All APC requirements must be completed within four years. Since the APC consists of advanced courses, students must satisfy prerequisites. Many of the courses in the certificate programs may be available online. However, most states now regulate distance learning, and some states effectively restrict schools from offering small programs online. While the certificate programs are available to be completed online by New York residents, residents or domiciliaries of other states may not be able to complete these certificate programs online. Please contact the graduate tax program with any questions about this if you are a resident or domiciliary outside of New York state, and we can assess whether you can attend the program. The Advanced Professional Certificate programs are:

 

Corporate Taxation

The Corporate Taxation APC requires the following core courses:

  • Corporate Taxation I & II
  • Taxation of Mergers and Acquisitions
  • Advanced Corporate Tax Problems (Students may request to substitute another advanced corporate tax course for ACTP)

Students then elect from the following offerings, pending availability:

  • Advanced Partnership Tax I
  • Advanced Partnership Tax II: Issues in Practice
  • Partnership Taxation
  • International Taxation I, II, & III
  • Taxation of Financial Instruments
  • Taxation of Affiliated Corporations
  • Taxation of Private Equity Transactions
  • Taxation of Property Transactions

 

Estate Planning

The Estate Planning APC requires the following core courses:

  • Estate and Gift Taxation
  • Estate Planning
  • Income Taxation of Trusts and Estates

Students then elect from the following offerings, pending availability:

  • Advanced Estate and Gift Taxation
  • Advanced Topics in Partnership Tax
  • Corporate Taxation I & II
  • Generation Skipping Transfer Tax
  • International Estate Planning
  • International Taxation I, II, & III
  • Partnership Taxation
  • Tax Aspects of Charitable Giving
  • Tax Exempt Organizations
  • Taxation of Executive Compensation
  • Taxation of Property Transactions
  • Timing Issues and the Income Tax

International Taxation

The International Taxation APC requires the following core courses:

  • International Taxation I & II

Students then elect from the following offerings, pending availability:

  • Advanced Corporate Tax Problem
  • Advanced Corporate Tax Problems: International
  • Advanced Partnership Tax I
  • Advanced Partnership Tax II: Issues in Practice
  • Corporate Taxation I & II
  • International Taxation III
  • Partnership Taxation
  • Tax Treaties
  • Taxation of Property Transactions
  • Taxation of Mergers and Acquisitions
  • Transfer Pricing

State law restrictions and procedures

Please note that our online programs are not available in all states, and these certificate programs are only specifically authorized for online delivery to New York State residents. These certificates are not likely available in an online format in many other states. Some states have recently instituted complex registration requirements for out-of-state institutions. At this time we are unable to accept new distance-learning students who will undertake their studies from within the following seven states: Alabama, Alaska, Arkansas, Minnesota, Montana*, Oregon, and Wisconsin.

*We hope to complete Montana’s authorization process soon and will update this list in the event we receive approval to educate Montana citizens.

Additionally, students from the following four states may enroll, but may not take examinations in these states: Delaware, Kentucky, Rhode Island, and West Virginia. Potential applicants from these states should contact John Stephens (john.stephens@nyu.edu) prior to applying to see if they are able to examine in these states either online or in-person under applicable state law. It may be possible for residents of these states to instead examine on campus in New York or from another state.

States may have unique complaint processes available, and a list of those can be found here, compiled by SHEEO (State Higher Education Executive Officers Association).