Joint J.D./Tax LL.M. Degree
The Master of Laws (LL.M.) in Taxation program at Washington University offers a rigorous course of study in tax law. Combining top tax professors with extraordinary tax practitioners, the LL.M. program offers students an intellectually stimulating, yet also practical hands-on, education in tax law. This teaching approach along with the small class sizes in the advanced practical-skills tax courses allow for both a thorough and personal educational experience.
Students earn both a J.D. and an LL.M in Tax in either the six-semester program or the seven-semester option. The innovative and unique six-semester program allows you to earn both degrees without sacrificing summer employment opportunities, thereby giving students a competitive advantage in the employment market at graduation. Under the seven-semester option, up to nine hours of tax credits (not including Federal Income Tax) are earned during the J.D. program which can be applied towards the LL.M. degree. An advantage of the seven-semester option is that it does not require the student to earn any additional credits for the J.D. degree. Students can still consider the traditional one-year program. Click here for more information about that program.
Six-Semester J.D./Tax LL.M.
- Earn 8 credits beyond those required for the J.D. or a total of 94 credits.
- Take Federal Income Tax and 24 additional qualifying tax credits, which must include Corporate Tax and Federal Partnership Tax or Pass-Through Business Taxation.
- Earn a grade of 79 or better (or C or better) in the classes whose credits will apply to the Tax LL.M. degree. [If a student earns a grade of 74 through 78 (or a D), the credits will apply toward the J.D. degree, but will not count toward the LL.M. degree. Students will receive number grades for tax courses that are part of the J.D. curriculum, and will receive letter grades for advanced tax courses that are not part of the J.D. program (since these courses are not graded under the mandatory mean requirement)].
- Cost: one semester LL.M. tuition, payable in the student’s final semester, typically the Spring semester of the student’s third year.
Seven-Semester J.D./Tax LL.M.
- Take Federal Income Tax and 9 additional qualifying tax credits while in the J.D. program.
- Upon obtaining your J.D. degree, take 15 additional tax credits in one full-time semester in the LL.M. program. Required courses (which may be part of the 9 credits earned while a J.D. student or 15 credits earned in the LL.M. program) are Corporate Taxation and Federal Partnership Taxation or Pass-Through Business Taxation.
- Earn a grade of 79 or better (or C or better) in the tax classes, whether taken during the J.D. program or in the LL.M. program, for credits to count toward the LL.M. degree. While still in the J.D. program, students will receive number grades for tax courses that are part of the J.D. curriculum, and will receive letter grades for advanced tax courses that are not part of the J.D. program (since these courses are not graded under the mandatory mean requirement).
- Cost: one semester of LL.M. tuition, payable during the full-time semester in the LL.M. program.
Candidates must: (1) Complete the On-line application. No Application Fee is required; (2) Complete the form - Permission to Release Academic Record/Information - granting permission for the Tax LL.M. Committee to access your J.D. records and transcript; and (3) Submit one letter of recommendation.
Application Deadlines: Six-semester J.D./LL.M.—May 15 of 2L year; Seven-semester J.D./LL.M.—May 15 of 3L year
Tax Curriculum & Faculty
For more information, contact by e-mail, phone or fax for materials:
|Mary Ann Clifford, Assistant Dean
|Sarah Narkiewicz, Tax LL.M Advisor