LL.M. Tax Admissions

• J.D. degree or equivalent (J.D. or equivalent degrees earned in the United States must be from law schools that have the approval of the American Bar Association.)
• Official transcript from each law school attended, except the University of Baltimore School of Law
• One letter of recommendation evaluating the candidate's potential for success in the program (except for graduates of the University of Baltimore School of Law)

Admission is offered to candidates whose previous academic achievement, and work experience indicate high promise for success in graduate study.

Admission to the LL.M. in Tax program is on a rolling basis.  Students may start the program at the beginning of the Fall or Spring semesters, or the Summer session. 

Application deadlines are as follows:

August 1 — for fall semester
December 1 —for spring semester
May 1 —for summer session

Applications completed after these dates may be considered, but preference is given to those received by the deadline. Different application deadlines apply to international students/graduates of foreign schools (see below).

To apply, submit the following:

• Application for Admission to the LL.M. in Taxation
• Nonrefundable $35 application fee
• Official transcript from each law school attended, except the University of Baltimore School of Law
• One letter of recommendation evaluating the candidate's potential for success in the program (except for graduates of the University of Baltimore School of Law)
• If claiming Maryland residency for tuition purposes, Maryland In-State Residency Status Form 

Submit all documents to:

Graduate Tax Program Office
John and Frances Angelos Law Center, Room 300
1420 North Charles Street
Baltimore, MD 21201-5779

Application deadlines are as follows:

June 1 — for fall semester
November 1 —for spring semester
March 1 —for summer session

Before applying, international applicants and those with undergraduate or law degrees from schools outside the United States should contact the International Services Office at the University. This office has responsibility for obtaining visas and providing other necessary information.

International applicants must meet admission requirements in addition to those required of U.S. citizens. The applicant's visa classification and academic background determine the nature of these requirements. Nonimmigrant applicants must submit the Supplemental International Applicant Information Sheet and provide current visa documentation and evidence of financial resources.

Applicants, including US citizens, who earned their undergraduate or law degree at an institution outside the US must arrange, at their own expense, to have their academic records evaluated on a course-by-course basis by a US credentials evaluation service. The applicant is responsible for providing this evaluation to the Graduate Tax Program Office.

Applicants for whom English is a second language must take the Test of English as a Foreign Language. The Supplemental International Applicant Information Sheet and information about credential evaluation are available from the International Student Advisor at 410.837.4756. The admission decision cannot be made until all necessary information has been received by the International Services Office.

Candidates who want to pursue a Certificate in Estate Planning in connection with the LL.M. in Tax need to submit an Application for Certificate in Estate Planning Program in addition to the documents mentioned in the General Admission Procedures above.

Attorneys and related professionals may take selected courses in the Graduate Tax Program on a nondegree basis.  Such individuals also may audit courses, in which case they do not take course examinations or earn academic credit.  For information, contact the Graduate Tax Program Office at 410.837.4470.

Enrolled students may transfer up to six credits of course work from another ABA-acquiesced LL.M. program.  Transfer credits are subject to approval of the director of the Graduate Tax Program and may be granted upon receipt of an official transcript from the school attended and a written petition from the student.