Graduate Tax Program

Other Academic Policies

The portion of our website relating to summer courses does not contain all academic policies applicable to summer students. Please refer to the the academic policy guide and general NYU policies.


Students with disabilities in need of accommodation should contact the Moses Center, 240 Greene Street, Fourth Floor, at (212) 998-4980. To preserve anonymity, students should not discuss accommodations with the course instructor. 

Credit Limit

Students may register for up to six credits, though realistically, most working students shouldn’t register for more than 2-3 credits during the summer session. Our summer session is roughly 9 weeks long, which is just over half the length of our fall or spring semesters. It may be possible to take more credits if you have a light workload (or no work/time off) over the summer.

Enrollment Status for Educational Loans

Degree candidates taking six credits are eligible to apply for federal educational loans, assuming other conditions are met. Students taking three to five credits in this abbreviated summer session may also call John Stephens at (212) 998-6394 to discuss eligibility for half-time enrollment status, which makes one eligible to apply for loans. Other conditions aside from half-time may also factor into loan eligibility. For other information on student loans, both federal and private, please visit our student financial services website: 


Students in summer courses at NYU School of Law may receive NY CLE credit for the successful completion of those courses. Upon completion of a course at NYU School of Law, a student may obtain certification by making a written request (a CLE request form can be found online here) to the Office of Records and Registration (  

For Non-Degree Students

Getting Your Net ID 

Once you submit a registration form, it will take roughly two business days for your record/student account to be created/activated, at which point you will be registered for your courses. The records office will write to you at the email address provided on your registration form to let you know when you have been registered. At this point, you should reach out to to find out your University ID (called the “N number”, i.e., N12346789).  You will then use this to create a university log in (called a NETID, i.e. abc123) to pay your bill, set up your NYU email address, and get to your course website(s). Once you learn your University ID from Liz, you can create a NetID. You will receive important exam and course information at this NYU email address.  Liz can help you set up email forwarding of your NYU email account to an address you check frequently.

Course Selection 

Many of the online courses are in advanced topics intended for those who have previously studied tax with us or those who are working in tax law. We do offer some courses which, while still very challenging, are good starting points. Please contact or at (212) 998 6394 to discuss.


Most students take our courses for academic credit and earn a letter grade. However, it is also possible to audit a course. Auditing requires attending the class sessions and participating in-class, or alternatively, watching a course online. However, auditors do not sit for the exam and don’t receive a grade or any academic credit. Auditing incurs the same cost as taking a class for credit. Auditors receive a transcript with a grade of “R.” 

Transfer Credit:

JD or LLM students from other law schools should contact their home school to determine its transfer credit policy, including whether an online course will be accepted for credit. A non-matriculated student has the option to take summer classes for a letter grade, and if the student receives a C or better, he or she may apply to have the credits earned count towards an NYU School of Law LLM degree or certificate, should the student be admitted into a degree or certificate program at a later date. (The first graduate tax course taken at NYU begins an admitted student’s five year period of study for an LLM degree.) A JD student at another school who takes an on campus course at NYU who is later admitted to a Tax LLM program at NYU may apply that credit towards their LLM program as advanced standing. However, the credit must fall within the five year period of study. (In other words, they would not be able to use that credit if they do not complete the remaining LLM credits within five years of taking that summer course.)

Required notices regarding distance learning classes taken by Texas residents who are not enrolled in a degree program:

  1. New York University School of Law is not regulated in Texas under Chapter 132 of the Texas Education Code;
  2. NYU is approved and regulated by the New York State Department of Education, and the Law School is also regulated by the NY State Court of Appeals; and
  3. The New York State Department of Education can be contacted at: (518) 474-3852.  The Court of Appeals can be contacted at: (518) 455-7700.