Graduate Tax Program

Joint Degree Tax Program

The Joint Degree Program is a course of study for students interested in graduate work in taxation that enables New York University School of Law JD candidates and a limited number of JD candidates from other American Bar Association (ABA)-approved law schools to earn the LLM in Taxation degree after seven semesters of full-time study.

NYU School of Law students who are in good standing and who have taken Income Taxation are eligible to apply for admission during their sixth semester in the JD Program by submitting an abbreviated LLM application. Upon completion of the JD and admission to the LLM in Taxation Program, the NYU School of Law Joint Degree candidate will be given credit for advanced tax courses successfully completed while pursuing the JD If a student has earned enough advanced tax credits prior to receiving the JD, he or she may meet the requirements for the LLM after one additional semester.

Note for JD students enrolled in the tax clinic: Note that the clinical portion of the tax clinic does not count towards the required number of credits for the Taxation LLM degree. The seminar portion of the clinic may be counted towards the LLM and meets the tax procedure requirement for the LLM degree.

Non-NYU School of Law students who wish to participate in the Joint Degree Program may apply to enter NYU for their third year beginning in the fall term. Candidates must have completed two full years (at least 55 credits) and need no more than 30 additional credits to complete requirements for a JD degree at their current law school. Special applications for admission to this program, the JD Nonmatriculant/LLM in Taxation Program, are available from the NYU School of Law Office of Admissions. The application deadline is April 1.

It is expected that admitted students will have taken a course in basic income taxation at their home institutions. Admitted students are considered nonmatriculants at NYU School of Law for their third year of JD study and receive their JD degrees from their home institutions. Nonmatriculant Joint Degree candidates are expected to complete approximately 12 credits of advanced tax at NYU School of Law during the third year of their JD study and officially apply to the LLM in Taxation Program during their sixth semester as JD students by submitting an abbreviated application. Upon completion of the JD and admission to the NYU School of Law LLM in Taxation Program, the non-NYU School of Law Joint Degree candidate will be given credit for all advanced tax courses taken at NYU School of Law.

By obtaining advanced credit for tax courses taken as a JD student, the Joint Degree candidate may earn the LLM degree after one additional semester of full-time study or its equivalent (i.e., 12 credits) on a part-time basis. Regardless of how many advanced tax courses a student takes while pursuing the JD degree, after being awarded the JD degree, a Joint Degree candidate must take at least one additional semester of full-time study (or its equivalent, i.e., 12 credits) to earn the LLM in Taxation.

All of the requirements of both the JD (82 credits) and the requirements of the LLM (24 credits) must be satisfied by joint degree students. Additionally, joint degree students must satisfy the "in-field" requirement of the LLM (in Taxation) degree. That is, 20 of the required 24 LLM credits must be in advanced tax courses. Again, the clinical portion of the tax clinic does not count as an advanced tax course for this purpose, but the seminar portion of the tax clinic does. For the satisfaction of the degree requirements, only advanced tax courses taken as a JD may double-count towards the LLM. Please note that regardless of whether the student completes the LLM portion of the degree on a full-time or part-time basis, s/he must take both a tax policy and a tax procedure course. Because tax policy is only offered during the day, JD/LLM students intending to complete their LLM degrees on a part-time basis are strongly urged to complete a tax policy class during their JD studies.

 

Examples

If a participating NYU law student took 12 credits of advanced tax courses while pursuing her JD degree, she would need only 12 additional credits to complete the requirements of the LLM degree, for a total of 24 credits. At least eight of the 12 post-JD credits must be in advanced tax classes to satisfy the in-field requirement.

However, if a participating NYU law student took only 8 credits of advanced tax courses while pursuing her JD degree, she would need to complete 16 post-JD credits to complete the requirements of the LLM degree, for a total of 24 LLM credits. In this case, 12 of the post-JD credits would have to be in advanced tax classes to satisfy the in-field requirement. Additionally, this student would be admitted to the LLM program rather than the joint JD/LLM program and would request advanced standing for the prior credits taken at NYU.

For this reason, joint-degree students must take at least 12 credits of advanced tax courses while a JD student.

Regardless of how many advanced tax courses a student takes while pursuing her JD degree, after being awarded the JD degree, she must take one additional semester of full-time study (or its equivalent, i.e., 12 credits) to earn the LLM (in Taxation). For example, if a student took 15 credits in advanced tax courses while a JD student, then she must still take 12 credits after receiving the JD However, only 5 of the remaining 12 would have to be in advanced tax classes to satisfy the in-field requirement.

Joint degree candidates are assigned a faculty advisor and may also consult the Executive Director of the Tax Program for assistance in course selection and advisement on other academic issues.