Tax Law LL.M. Curriculum
Required Courses
Course descriptions for all tax course offerings can be found in the law school Course Catalog.
Requirements
The Taxation LL.M. is 36 quarter credits. Full-time students can complete the program in one academic year (autumn, winter, and spring quarter). While full-time students are welcome to apply for winter or spring quarter, they may be limited in their choice of classes, as many prerequisites are only offered during autumn quarter. Part-time students must complete the program within 6 years. Most part-time students take 2-3 years to complete the degree depending on how many credits they take each quarter. Domestic students who apply for on-leave status may take quarters off.
For financial aid purposes: 10 credits is considered full-time and 5 credits is considered part-time.
Students must be registered for at least one credit and must submit a Master's Degree Request during the quarter which they expect to complete the degree.
Grading
Students must have a minimum cumulative grade point average (GPA) of 3.00 in order to graduate, as well as receive a minimum grade of 2.7 for each course that is counted toward the LL.M. degree. While a course for which a student receives a grade below 2.7 is not counted toward the LL.M. degree, it is counted in calculating the student's cumulative GPA. Below is the grading scale for the Graduate Program in Taxation.
| Numeric Grade |
Letter Equivalent |
|---|---|
| 3.9–4.0 | A |
| 3.6–3.8 | A- |
| 3.4–3.5 | B+ |
| 3.0–3.3 | B |
| 2.7–2.9 | B- |
| 2.0–2.6 | C |
| 1.0–1.9 | E |
Academic and Practical Skills Pathways
LL.M. candidates in the Tax LLM program complete their program in the Academic Pathway or the Practical Skills Pathway.
Academic Pathway
LL.M. candidates in the academic pathway gain a deep understanding of advanced tax subjects through courses such as LAW T530 Tax Issues in Mergers and Acquisitions or LAW T524 Transfer Pricing Seminar.
Practical Skills Pathway
LL.M. candidates in this pathway register for and successfully complete an approved experiential course or an externship for credit. Students who are electing the Practical Skills Pathway must designate this pathway no later than the beginning of the third quarter of their first academic year of study, upon approval of their program advisor.
As UW’s LL.M. programs can typically be completed within one nine-month academic year of full-time enrollment, students who are F1 student visa holders and who do an off-campus externship for course credit can be eligible for Curricular Practical Training during their first academic year of study but must first apply for and receive a Form I-20 indicating that curricular practical training has been approved.