Graduate Tax Program Degree Requirements

Graduate Tax Program Degree Requirements

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 Taxation LLM Program

  • 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 Income Taxation, or the Tax Clinic. (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, absent a waiver.
  • 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 2.67 (B-) GPA overall, as well as earn a 2.67 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), Tax Procedure (2 credits), Tax Penalties and Prosecutions (2 credits). 
  • Required course in Tax Policy. Students must take one of the following: Tax Policy Seminar, International Tax Policy, Tax Policy: Comparative, the Colloquium on Tax Policy and Public Finance, or Federal Budget Policy and Process Seminar.  In some years we offer additional tax policy seminars which meet this requirement.
  • Required Attendance at Orientation and a Tax Research Workshop. Attendance at Orientation, held the Monday and Tuesday 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 Courses: The Income Taxation and Survey of Income Taxation courses do 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 Taxation LLM Program

  • 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 Income Taxation, or the Tax Clinic. (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, absent a waiver.
  • 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 2.67 (B-) GPA overall, as well as earn a 2.67 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), Tax Procedure (2 credits), Tax Penalties and Prosecutions (2 credits). 
  • Waivers. Students who have previously taken law school coursework in tax procedure may request to waive that requirement by contacting the program director.
  • Excluded Courses: The Income Taxation and Survey of Income Taxation courses do 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 Program

  • 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 Income Taxation, or the Tax Clinic. (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 2.67 (B-) GPA overall, as well as earn a 2.67 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), Tax Procedure (2 credits, offered on campus only), Tax Penalties and Prosecutions (2 credits, offered on campus only). 
  • Waivers. Students who have previously taken law school coursework in tax procedure may request to waive that requirement by contacting the program director.
  • Excluded Courses: The Income Taxation and Survey of Income Taxation courses do 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.

MSL in Taxation Program

  • Required Credits. This online program is a 30 credit program in accordance with NY state educational law regarding master's programs.  However, the state will allow students who have previously earned a master's degree in a related area to receive 6 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 Income Taxation, or the Tax Clinic. (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 Survey of Tax Procedure (1 credit). 
  • Excluded Courses: The Income Taxation and Survey of Income Taxation courses do 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.

International Taxation LLM Program (ITP)

Please see the program page for specific degree requirements.

Advanced Professional Certificate in Taxation Programs

Please see the program page for specific degree 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 several suggested courses of study for several areas within tax. Course sequencing may vary from year to year and students should consult the Course Management System 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." (3 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.