Tax LLM Curriculum
Build a Strong Foundation in Tax Law
The Northwestern Pritzker School of Law LLM in Taxation provides a rigorous foundation in the core areas of tax law while giving students the flexibility to pursue advanced topics that align with their professional interests.
The degree requires 24 credits of coursework:
- 12 credits of required courses
- 12 credits of elective courses
All Tax Program courses are 2 credits.
Required Courses
Every Tax LLM student builds a foundation in four core areas of taxation:
- Corporate Taxation
- Partnership Taxation
- International Taxation
- Taxation of Property Transactions
These courses provide the framework students need to understand how tax rules affect business transactions, investments, cross-border activities, and property transfers.
Elective Courses
Students complete 12 additional credits through elective Tax Program courses. Electives allow students to explore areas of tax law that match their career goals and professional interests.
Depending on course offerings, students may study subjects such as:
- Corporate Reorganizations
- Private Equity Transactions
- Transfer Pricing
- Tax Treaties
- Estate Planning
- Taxation of Trusts and Estates
- Tax Procedure
- Tax Exempt Organizations
- Executive Compensation
- Tax Audits and Litigation
Course offerings vary by academic year. Students should consult the current course schedule for available courses and plan their programs with their academic adviser.
Develop Practical Tax Skills
Successful tax practice requires more than technical knowledge. Tax lawyers must be able to conduct sophisticated research, interpret statutes and regulations, evaluate legal authority, identify potential issues, and communicate their analysis effectively.
Northwestern's Tax Program offers practice-ready learning opportunities, including Tax Research and Excel Modeling seminars, that complement students' substantive tax coursework.
These experiences help students connect tax concepts to the research tools, analytical methods, and practical problems they will encounter in professional practice.
Tailor Your Studies
The Tax LLM curriculum allows students to develop broad knowledge across tax law or pursue more focused interests through elective coursework.
Students may also pursue a Tax Law Certificate in one of three areas:
- Corporate Tax
- International Tax
- Wealth Transfer and Legacy Planning
Certificate coursework may be completed as part of the Tax LLM degree requirements. Students pursuing a certificate must complete the specific courses required for that certificate. A course may not be counted toward more than one certificate.
What You Will Learn
Through the Tax LLM curriculum, students develop the ability to:
- Analyze the tax consequences of complex business transactions
- Understand the federal tax treatment of corporations and partnerships
- Evaluate international and cross-border tax issues
- Analyze tax issues involving property transactions
- Conduct sophisticated tax research
- Interpret and apply primary and secondary tax authorities
- Evaluate competing tax positions
- Communicate tax analysis and recommendations clearly
- Apply technical tax knowledge to practical legal and business problems
Explore the Curriculum
Required Courses
Review the courses that form the foundation of the Tax LLM.
Elective Courses
Explore the range of advanced tax topics available to students.
Tax Law Certificates
Learn about focused study in Corporate Tax, International Tax, and Wealth Transfer and Legacy Planning.
Course Schedules
View current course offerings and plan your studies.
Questions About the Curriculum?
Students are encouraged to work with their academic adviser when selecting courses and planning a program of study that meets their academic and professional goals.