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To be admitted to the LL.M. in Taxation program, you will need:
- A J.D. degree or an equivalent (J.D. or equivalent degrees earned in the United States must be from law schools approved by the American Bar Association)
- An official transcript from each law school attended, not including the University of Baltimore School of Law
A letter of recommendation evaluating your potential for success in the program is accepted but not required.
Admission is offered to candidates whose previous academic achievement and work experience indicate promise for success in graduate study.
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General Admission Procedures and Applications
Admission to the LL.M. in Taxation program is on a rolling basis. You may start the program at the beginning of the fall or spring semesters, or in the summer session.
Application deadlines are as follows:
Aug. 1 — for fall semester
Dec.1 — for spring semester
May 1 — for summer sessionApplications received 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).
There are two ways to apply:
Submit the material detailed below directly to the Graduate Tax Program Office. If you have any questions about this admissions process, please email taxadmissions@ubalt.edu or call (410) 837-4469:
- Please complete the application for admission form found HERE. to the LL.M. in Taxation program. Please note that the application fee has been waived.
- Please have official transcripts sent from each law school attended directly to the Office of Law Admissions. Electronic submission are preferred. Please have official transcripts sent to taxadmissions@ubalt.edu
- Due to pandemic restrictions printed transcripts will likely have a delayed processing time, but if printed transcripts are the only option, please have printed transcripts sent directly to: Office of Law Admissions, 1420 N. Charles St. Baltimore, MD 21201
- If required, transcript requests may be addressed to James Simermeyer, Assistant Director of Admissions, Non-JD Programs
- University of Baltimore School of Law graduates do not need to submit transcripts
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Candidates who want to pursue a Certificate in Estate Planning in conjunction with the LL.M. in Tax should check both programs on the Application.
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A personal statement (approximately 500 words) and a letter of recommendation evaluating your potential for success in the program, from and academic or professional recommender are preferred but not required.
OR
Click here to apply through the Law School Admission Council's LLM Credential Assembly Service, where you can create an account and download an application for UBalt's LL.M. in Taxation program. For an application fee waiver, please contact tax admissions.
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Admission as International Student/Graduate of Foreign School
Application deadlines are as follows:
June 1 — for fall semester
Nov. 1 — for spring semester
March 1 — for summer sessionBefore 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 is responsible 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. Non-immigrant applicants must submit the Supplemental International Applicant Information Sheet and provide current visa documentation and evidence of financial resources.
Applicants, including U.S. citizens, who earned their undergraduate or law degree at an institution outside the United States must arrange, at their own expense, to have their academic records evaluated on a course-by-course basis by a U.S. 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.
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Certificate in Estate Planning with the LL.M. in Taxation
Candidates who want to pursue a Certificate in Estate Planning in conjunction with the LL.M. in Tax should check both programs on the Application.
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Admission on a Non-degree Basis
Attorneys and other professionals may take selected courses in the Graduate Tax Program on a non-degree 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 Admissions at taxadmissions@ubalt.edu or 410-837-4469
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Advanced Credit for J.D. Course Work and
Transferring Credits from Another LL.M. ProgramReceiving Advanced Credit Toward the LL.M. in Tax
Individuals may receive credit toward the LL.M. in Tax for certain courses completed while earning the J.D.Under the combined J.D./LL.M. in Taxation program, graduates of the University of Baltimore J.D. program can receive advanced credit toward the LL.M. in Tax degree for up to 12 credits earned for tax courses taken in the J.D. program. To receive advanced LL.M. credit for a tax course (subject to the 12-credit cap), a student must (a) have received a grade of B or better for the course, and (b) enroll in the LL.M. in Tax program within three calendar years of receiving the J.D. degree.
Graduates of J.D. or LL.B. programs other than the University of Baltimore can receive advanced credit toward the LL.M. in Tax degree for up to 12 credits of qualifying tax courses taken while enrolled in a J.D. program at an ABA-approved law school. Such courses must have content that is substantially similar to courses offered in the LL.M. in Tax program. To receive advanced LL.M. credit for a qualifying tax course (subject to the 12-credit cap), a student must have (a) received a grade of B or better for the course, and (b) taken the course within five calendar years of enrolling in the LL.M. in Tax program.
Transferring Credits from Another LL.M. Program
Enrolled students may transfer up to 6 credits of coursework from another ABA-acquiesced LL.M. program. Transfer credits are subject to approval by 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.