The University of Alabama’s online Juris Master program provides sophisticated tax training to non-lawyers who are unable to attend classes on campus. The 30 credit-hour, two-year program offers accountants, business students and CPAs the opportunity to obtain an advanced tax degree without having to pursue the JD.

Courses in the program are taught by distinguished faculty and experienced practitioners from across the country. Whether you want to use the degree to help you qualify to sit for a CPA exam or to distinguish yourself in your certified public accounting or business tax marketplace, the JM degree was designed to add value to your career.

The course of study prepares students from accounting or business backgrounds with the fundamentals they need in Personal Income Tax, Corporate Tax, Partnership Tax, Capital Transactions, Tax Procedure, and Tax Research. Students can tailor their electives with coursework that focuses on their area of expertise.


Candidates for the Juris Masters program must have an undergraduate degree in accounting or business from an accredited university and a minimum of 300 on the revised GRE test or 500 on the GMAT. The GMAT will be waived for applicants who have successfully completed all four parts of the CPA exam. Applicants who have successfully completed other professional licensing requirements (e.g., Certified Financial Planner, Chartered Financial Analysts, Certified Management Accountant, etc.) can petition the Admissions Committee for a waiver of the GMAT requirement.

Cohorts begin in May or August. Classes are offered Monday-Thursday from 5:30 to 7:30/8:30 p.m.

Degree Requirements

Students are required to attend an online summer orientation session in the summer before classes begin. The summer orientation trains students on the interactive online technologies, describes administrative policies and procedures.

Code and Title Hours
Required Courses
LAW 801Personal Income Taxatn2
LAW 803Capital Gains Transact3
LAW 805Corporate Taxation3
LAW 808Tax Procedure2
LAW 807Taxation Partners & Partnrship3
LAW 611Advanced Legal Research2
Electives 15
Electives can be selected from both categories
Estate & Gift Taxation
Accounting For Lawyers
Taxn Estates & Trusts
State And Local Tax
Deferred Compensation
International Taxation
Estate Planning
Professional Ethics in the Accounting and Business Environments
Business Transactions Elective
Business Organizations
Survey of Intellectual Prop
Securities Regulation
Corp Mergers Acquisitns
Introduction to Accounting
Transactional Draftg Corp Law
Business Planning
Total Hours30

Comprehensive Exams

Degree candidates are also required to take comprehensive exams administered at The University of Alabama School of Law in the summer after completing the first three semesters. Non-degree candidates are not required to take comprehensive exams.