LL.M. in Taxation

About the Program

The Master of Laws in Taxation program does not just teach lawyers the tax law, but teaches the practice of tax law. It offers a diverse curriculum, and has only three course requirements, allowing students to shape their education based on their aspirations, whether they involve business planning and compliance, international tax, tax controversy, estate planning, or employee benefits. The professors are top-flight academics and practitioners who give the law context. And the focus is on skills training, both inside the classroom and out, through “real world” simulations, practicums, and volunteer opportunities.

Beyond the first-rate education, the LL.M. in Taxation program is exceptionably affordable and convenient. Tuition is among the lowest in the country. Students take classes on their schedules at Temple’s North Broad campus, its Center City campus or remotely. Students can complete their degree entirely online if they choose.

Temple J.D. students have the opportunity to earn an LL.M. in Taxation in as little as one additional semester of study and pay no additional tuition for LL.M. courses taken while earning their J.D. degree. All students can receive continuing legal education credits for the course credits they earn.

Degree Requirements

Applicants must have satisfactorily completed a basic income tax course in law school or demonstrated comparable work experience. An applicant who cannot meet this requirement must take the basic course in taxation (Taxation I) offered in Temple’s J.D. program in the student’s first term of enrollment and earn at least a B-. Credits earned in meeting this prerequisite will not be applied toward the LL.M. degree or a certificate.

In order to be awarded an LL.M. in Taxation, students must:

  • Earn 24 credits, including completion of the Core LL.M. Curriculum consisting of:
    • Corporate Taxation;
    • Partnership Taxation; and
    • Taxation II.
  • Satisfy the writing requirement by taking a class with a term paper or serial writing requirement or completing a guided research project supervised by a full-time faculty member. (Classes that meet the writing requirement are listed on the Degree Requirement Checklist.)
  • Attain a cumulative grade point average of 2.5 (4.0 scale) or higher.
  • Complete the degree requirements within 4 years of initial enrollment.

J.D. / LL.M. in Taxation Degree Requirements

The J.D./LL.M. is not a concurrent degree, but Temple J.D. students can earn partial credit towards the LL.M.

A Temple J.D. student may qualify for entry into the LL.M. program before graduation, and earn up to half of the required 24 credits for the LL.M. while still a J.D. student. A student who earns the minimum number of credits required for a J.D. degree may apply up to six credits from eligible tax courses (which do not include Taxation I) toward an LL.M. For each additional credit a student earns beyond the minimum number of credits for a J.D. degree, the student can apply one more credit from eligible tax courses toward an LL.M. up to a maximum of 12 credits. The degree requirements are otherwise identical to the requirements for an LL.M. in Taxation.

Next Steps

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