LLM and Executive LLM Programs
A candidate for the degree of Master of Laws (LLM) and Executive Master of Laws (E-LLM) within the Graduate Division at New York University School of Law must hold the first degree in law (JD or LLB) from a law school that is approved by the Section of Legal Education of the American Bar Association or a bachelor of laws degree from a non-US law school approved by its foreign equivalent. Candidates who received their legal education from schools in Bologna-signatory countries must have academic credentials that permit them entry into legal practice.
A prospective LLM or E-LLM applicant in his or her final year of study toward the first degree in law is eligible to apply only if he or she will complete all necessary requirements for the degree by the start date of the intended program (August for full-time programs).
Candidates for the Master of Studies in Law (MSL) in Taxation at New York University School of Law must hold a baccalaureate degree from a regionally accredited US college or university, and must either hold an accredited master’s degree in accounting, business administration, economics, finance, or taxation; or be a licensed US Certified Public Accountant in good standing. Additionally, a candidate must possess a minimum of three years of professional experience working in substantive areas related to federal, state, or local tax issues.
Candidates who hold neither a master’s degree nor a CPA license, but who hold a certification similar to a CPA, and who can demonstrate that they possess more professional experience in substantive tax issues than the required 3-year minimum, are also eligible to apply. If admitted, any candidate who does not hold a master’s degree prior to the start of the MSL program (regardless of whether he or she is a CPA) will be required to complete a total of 30 credits in order to receive the MSL from NYU.
Foreign-educated candidates must hold academic and/or professional credentials equivalent to those required of US applicants. Such candidates must possess the equivalent of a US baccalaureate degree from an accredited institution. (Candidates from India, Pakistan, Sri Lanka, Myanmar and Bangladesh must show completion of both the baccalaureate and master's examinations to meet this equivalency standard. Candidates who completed the examinations for the Bachelor of Engineering or the Bachelor of Technology do not need to have completed the master’s examinations to meet this equivalency standard.) Candidates must also hold an equivalent advanced degree from a US or foreign institution, or possess the equivalent professional license and be in good standing with the appropriate governing board. These candidates must also have a minimum of three years of professional experience working in substantive areas related to tax issues.
Prospective applicants with a US or foreign law degree (JD, LLB, LLM, etc.) are not eligible to apply to the MSL in Taxation.
A JSD candidate must meet the LLM requirements and also hold an accredited advanced law degree (LLM or equivalent) from a US or foreign law school. For doctoral candidates from Bologna-signatory countries, the advanced degree must be in addition to the academic credentials which permit entry into legal practice. Prospective students who hold a US JD and who want to engage in the Law School’s intellectual community in furtherance of a career in legal academia may wish to consider NYU Law’s fellowship options instead of the JSD program.
A prospective JSD student who is currently enrolled in a graduate law degree program at an ABA-accredited law school in the United States (including NYU School of Law) or a non-US law school approved by its foreign equivalent, and will have earned a graduate law degree prior to enrollment, may apply to the JSD program for the Fall semester following the completion of the advanced degree. However, it is strongly recommended that any such applicant be able to submit a transcript recording partial academic results from the advanced degree in progress.
APC in Taxation Program
A candidate for the Advanced Professional Certificate in Taxation must hold the first degree in law (JD or LLB) from a law school that is approved by the Section of Legal Education of the American Bar Association. A prospective applicant in his or her final year of study toward the first degree in law is eligible to apply only if he or she will complete all necessary requirements to receive the first degree in law by the start date of the certificate program. Applicants with a US JD degree who already hold or are pursuing an LLM degree from an accredited law school may apply to the APC program. However, if admitted, they will still be required to complete prerequisites to gain access to more advanced classes, if applicable.
Special Note: Residency and Online Study
Part-time applicants who anticipate taking online classes, such as but not limited to those who will apply to the Executive LLM or MSL, should review the information regarding residency to determine their eligibility. Such applicants are advised to do so prior to registering with LSAC or submitting the online application.
Standards of Admission
LLM and Executive LLM Programs
Admission to the Graduate Division for all LLM programs and the Executive LLM in Taxation is highly selective and is based primarily upon prior legal studies. Standards of admission are equal across all specializations and for both full-time and part-time study. Last year, the Law School received more than 2,700 applications and enrolled a full-time LLM class of about 450 students. Although there are no inflexible rules about class rankings or grade point averages, those admitted have excellent law school records and strong academic and/or professional recommendations. Evidence of significant professional accomplishment is also taken into consideration.
Admission to the LLM or E-LLM program does not guarantee or assure admission to the JSD program.
Admission to the MSL in Taxation is selective, and is based on a combination of prior academic performance and professional experience. Those offered admission will have accomplished academic backgrounds, strong letters of recommendation, and significant substantive experience working with tax issues. Prospective students must demonstrate professional achievement and career advancement.
Admission to the MSL does not guarantee or ensure admission to the JD. Graduates of the MSL program who wish to pursue the JD degree must apply and be admitted through the regular JD admissions process. If admitted, no advanced standing for academic work completed pursuant to the MSL degree will be awarded toward the JD degree.
The JSD is NYU Law’s most advanced law degree. Only a very small number of students who demonstrate outstanding academic promise are admitted to JSD candidacy. A student is admitted to the program only if he or she meets the application requirements and shows potential for completing a dissertation of publishable quality that will make a significant scholarly contribution to the field in which it is written. While the JSD Committee fully considers all applicants on the basis of their application materials, it exercises a preference for applicants who complete the LLM degree at NYU. Typically, all NYU LLM graduates must have attained a cumulative grade point average of at least 3.50.
APC in Taxation Program
Academic admission criteria are comparable to those of the LLM and E-LLM in Taxation programs. Prospective students must demonstrate professional competence and career advancement.
Statement of Diversity
New York University School of Law is a community of remarkable diversity, enhancing the learning environment for all. Those who comprise our graduate student body hail from around the world and bring with them a variety of experiences and viewpoints. As both recipients and providers of the learning process, the Law School has a vital interest in what students bring to the task of educating each other.
To select the most highly-talented and motivated people to take on this task from a pool of well-qualified applicants, the Committee on Graduate Admissions welcomes applications from all eligible persons. We are additionally committed to making appropriate academic accommodation for admitted students with disabilities.
We very much encourage you to take the opportunity to highlight how you will contribute to our global community of scholars in your application to our institution.
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