Degree Requirements
While NYU Law maintains numerous policies and rules which affect all students, such as our attendance policy or exam rules, the following are degree requirements which are particular to each of our degree programs.
Full-time LLM in Taxation
- Required Credits. 24 credits overall, 20 of which are advanced tax courses. Advanced tax courses are most tax courses other than Income Taxation. (Survey of Securities Regulation is not a tax course, though may be listed in the tax schedule as an elective when it is offered online.) Foreign-trained attorneys are also required to take the summer courses Introduction to US Law and Introduction to US Legal Practice in August.
- Period of study. This is a two semester program, but in the event a student completes one semester and takes a leave of absence, withdraws and is readmitted, or transfers to the part-time program, students must complete all of their requirements within five years of taking their first tax class towards the present degree. Courses taken outside of this window cannot count towards the degree. Leaves of absence, which can be taken after the first semester and incur a fee, do not extend this period.
- Required GPA. Students must earn a 2.667 (B-) GPA overall, as well as earn a 2.667 GPA in their tax coursework (i.e., their GPA excluding all non-tax coursework).
- On-campus coursework required: Full-time students must take all courses in the on-campus format, excepting a few online courses which are not otherwise offered on-campus in the fall or spring semesters.
- Required course in Tax Procedure. Students must take one of the following: Survey of Tax Procedure (1 credit), Civil and Criminal Tax Penalties and Procedures (2 credits); Civil Tax Controversies and Litigation Seminar (1 credit, offered in remote/Zoom format in Spring 2026)
- Required course in Tax Policy. Students must take one of the following: Tax Policy Seminar; Tax Policy: Comparative (aka Comparative Tax Policy—the title for this course may vary); the Tax Policy and Public Finance Colloquium; Economic Policy: Tax, Transfer, and Regulation Seminar; Economic Analysis of Public Law; International Tax Policy; Tax and Development; Basic Income Lab Seminar; or Federal Budget Policy and Process Seminar. (Some of these options aren't scheduled every year.)
- Required Attendance at Orientation and a Tax Research Workshop. Attendance at Orientation, held the Monday before classes begin, is required. We also offer a brief one-hour research workshop during the fall semester. The workshop is a non-credit session.
- Waivers. Students who have previously taken law school coursework in tax policy or tax procedure may request to waive that requirement by contacting the program director.
- Excluded Course: Income Taxation does not count towards the LLM, either as an advanced tax course or as an elective. We expect that all students have mastered this material prior to enrolling.
Part-time LLM in Taxation
- Required Credits. 24 credits overall, 20 of which are advanced tax courses. Advanced tax courses are most tax courses other than Income Taxation. Foreign-trained attorneys are also required to take the summer courses Introduction to US Law and Introduction to US Legal Practice in August.
- Period of study. Students must complete all of their requirements within five years of taking their first tax class towards the present degree. Courses taken outside of this window cannot count towards the degree. Leaves of absence, which can be taken after the first semester and incur a fee, do not extend this period.
- Required GPA. Students must earn a 2.667 (B-) GPA overall, as well as earn a 2.667 GPA in their tax coursework (i.e., their GPA excluding all non-tax coursework).
- On-campus coursework required: Part-time students must take at least 12 credits in the on-campus format. Up to 12 credits can be taken online. Transfer credits or credits taken at another school within NYU (e.g., the Stern School of Business) do not count as being taken on-campus. Directed Research may be counted as on-campus coursework.
- Required course in Tax Procedure. Students must take one of the following: Survey of Tax Procedure (1 credit), Civil and Criminal Tax Penalties and Procedures (2 credits); Civil Tax Controversies and Litigation Seminar (1 credit, offered in remote/Zoom format in Spring 2026)
- Waivers. Students who have previously taken law school coursework in tax procedure may request to waive that requirement by contacting the program director.
- Excluded Course: Income Taxation does not count towards the LLM, either as an advanced tax course or as an elective. We expect that all students have mastered this material prior to enrolling.
Part-time Executive LLM in Taxation
- Required Credits. 24 credits overall, 20 of which are advanced tax courses. Advanced tax courses are most tax courses other than Income Taxation. (Survey of Securities Regulation is not a tax course, though may be listed in the tax schedule as an elective when it is offered online.) Foreign-trained attorneys are not required to take the summer courses Introduction to US Law and Introduction to US Legal Practice in August.
- Period of study. Students must complete all of their requirements within five years of taking their first tax class towards the present degree. Courses taken outside of this window cannot count towards the degree. Leaves of absence, which can be taken after the first semester and incur a fee, do not extend this period.
- Required GPA. Students must earn a 2.667 (B-) GPA overall, as well as earn a 2.667 GPA in their tax coursework (i.e., their GPA excluding all non-tax coursework).
- No on-campus coursework required: Executive LLM students are not required to take any courses on campus. Students who take 12 or more credits on-campus may request a transfer to the part-time LLM in Taxation program.
- Required course in Tax Procedure. Students must take one of the following: Survey of Tax Procedure (1 credit, offered online), Civil and Criminal Tax Penalties and Procedures (2 credits, offered on campus only); Civil Tax Controversies and Litigation Seminar (1 credit, offered in remote/Zoom format Spring 2026)
- Waivers. Students who have previously taken law school coursework in tax procedure may request to waive that requirement by contacting the program director.
- Excluded Course: Income Taxation does not count towards the LLM, either as an advanced tax course or as an elective. We expect that all students have mastered this material prior to enrolling.
Master of Studies in Law in Taxation (MSL)
- Required Credits. This online program is a 30 credit program in accordance with NY state educational law regarding master's programs; hoowever, the state will allow students who have previously earned a master's degree in a related area to receive six credits of advanced standing, reducing the total number of required credits to 24. At least 20 credits must be taken in advanced tax courses online through NYU School of Law. Advanced tax courses are most tax courses other than Income Taxation. (Survey of Securities Regulation is not a tax course, though may be listed in the tax schedule as an elective when it is offered online.)
- Final Project. NY State educational law requires that all master's students complete a significant written work, and we have chosen to offer students a final project in their last semester to fulfill this requirement.
- Period of study. Students must complete all of their requirements within five years of taking their first tax class towards the present degree. Courses taken outside of this window cannot count towards the degree. Leaves of absence, which can be taken after the first semester and incur a fee, do not extend this period.
- Required GPA. Students must earn a grade of "Pass" or "High Pass" in all coursework counted towards the degree.
- Exclusively online courses: MSL students take online courses exclusively.
- Required course in Tax Procedure. Students must take Survey of Tax Procedure (1 credit).
- Excluded Course: Income Taxation does not count towards the MSL, either as an advanced tax course or as an elective. We expect that all students have mastered this material prior to enrolling.
LLM in International Taxation (ITP)
Please see the program page for International Tax Program degree requirements.
Advanced Certificate in Taxation Programs
Please see the program page for certificate requirements.
Beyond the Requirements
Aside from their required courses, students are free to design their programs to suit their individual needs. The tax faculty has developed suggested courses of study for several areas within tax. Course sequencing may vary from year to year and students should consult the schedule of classes to verify course offerings each academic year.
We do strongly recommend that all students in the Graduate Tax Program consider taking Taxation of Property Transactions (two credits). Many students take it early in their program in order to gain a solid foundation for their future courses, all of which will build on the concepts learned in this course. Instructors in the more advanced courses assume that all students have mastered this material and do not spend class time reviewing these issues and concepts.
Transfer Credits
Transfer credits are treated as elective non-tax courses, even if they are on a tax law subject. Requests to take a course for transfer credit may be denied, for a variety of reasons, including, but not limited to, how long ago they were taken, format (i.e., no correspondence or undergraduate courses), etc. Up to four transfer credits may be approved by the vice dean and faculty director. We cannot award transfer credits for coursework which was already used towards another completed degree program, such as tax credits taken during a JD program. However, we can award advanced standing for tax courses taken by JD or visiting students at NYU Law, subject to restrictions.