LL.M. in Taxation Program
The Master of Laws (LL.M.) in Taxation program at Washington University School of Law offers a rigorous course of study in the field of tax law. The program (for which an online application process is available or a printed application may be downloaded) provides comprehensive and specialized training to lawyers and law school graduates who plan to specialize in tax. Our full-time faculty and leading practitioners in the field offer specialized, practical training and individualized attention in small class sizes, typically fewer than ten students, which offer our unique tax curriculum.
St. Louis offers all the resources of a large city while retaining a strong sense of community and emphasis on neighborhoods. Besides an Internal Revenue Service District Office, the St. Louis metropolitan area is home to the: Eighth Circuit Court of Appeals and the Federal District Court for the Eastern District of Missouri; the Federal District Court for the Southern District of Illinois just across the river; Fortune 500 companies, such as Emerson Electric, Express Scripts, Monsanto and Ralston/Purina. The wealth of area law firms come in all sizes, specializing in all fields of tax law.
Degree Requirements for the Tax LL.M.
- Students must satisfactorily complete 24 credits in the tax curriculum.
- Students must obtain a grade of 79 or better to obtain credit in any course.
- Students are required to complete: Federal Income Tax, Corporate Tax, and Partnership Tax or Pass Through Business Taxation
- Candidates who have already completed these subjects may apply to waive required courses and to substitute another approved tax course.
- Students may complete the degree in one year.
- Students may also pursue the LL.M. degree part-time for up to four years.
- Students seeking to extend course work beyond four years must receive approval of the Director.
Candidates for the LL.M. degree must have graduated from an accredited U.S. law school. In some situations, we may consider students with an undergraduate law degree or its equivalent from a foreign institution of higher learning based on the strength your law school record and any tax course work. For lawyers in practice, we also consider relevant work experience. Students holding an LL.B. from a non-U.S. law school are required to take a two-semester course: Introduction to U.S. Law and Legal Methods.
Interested candidates must submit: (1) an application; (2) at least two letters of recommendations; (3) application fee; (4) official academic transcripts in English from all undergraduate, graduate and professional schools attended, whether or not a degree was awarded, with class rank; and (5) a TOEFL score of 600 (paper-based test), 250 (computer-based test), or 100 (internet-based test) for students whom English is not a native language.
We cannot review your file until it is complete. All materials must be submitted by July 15 of the year in which you seek to be admitted. Need-based and credit-based loans, as well as a limited number of merit based scholarships, are available for full-time students who meet federal requirements.
How to Apply:
- Apply directly online through the LLM Online Application
- Download, complete and mail a paper application to the Admissions Office
- Graduate Tax Program Brochure [view]
For more information, contact by e-mail, phone or fax for materials: