An online LLM in Tax Law is an advanced law degree for attorneys seeking specialized training in taxation without leaving their practice or relocating. These programs are generally designed for students who already have a JD or another first law degree. They can help lawyers deepen their knowledge in areas such as federal income tax, corporate tax, partnership tax, estate planning, international tax, tax controversy, employee benefits, and state and local taxation.
Online tax LLM programs are especially useful for working attorneys. Many students in these programs are already practicing law, working in accounting firms, serving in government, or building careers in compliance, estate planning, or corporate tax. The best programs combine flexible delivery with a serious graduate tax curriculum.
Below is a ranked list of top online LLM programs in tax law. Rankings are based on online availability, tax curriculum depth, national reputation, flexibility for working professionals, and the strength of the law school’s tax offerings.
Top Online LLM Programs in Tax Law
| Rank | School | Program Name | State | Online Format |
|---|---|---|---|---|
| 1 | New York University School of Law | Executive LLM in Taxation | New York | Fully online executive option |
| 2 | Georgetown University Law Center | Online LLM in Taxation | Washington, DC | Online, generally part time |
| 3 | Boston University School of Law | Online LLM in Taxation | Massachusetts | Online option |
| 4 | University of Florida Levin College of Law | Online LLM in Taxation | Florida | Online, full time or part time |
| 5 | Villanova University Charles Widger School of Law | LLM in Taxation | Pennsylvania | Online, on campus, or hybrid |
| 6 | Golden Gate University School of Law | LLM in Taxation | California | Online |
| 7 | University of Denver Sturm College of Law | Tax LLM | Colorado | Online |
| 8 | Loyola Law School, Los Angeles | Online Tax LLM | California | Online |
| 9 | University of San Diego School of Law | Online LLM in Taxation | California | Online |
| 10 | University of Baltimore School of Law | LLM in Taxation for Attorneys | Maryland | Online or in person |
1. New York University School of Law
NYU School of Law is one of the strongest names in graduate tax education. Its tax program offers a large selection of advanced tax courses, and the school states that its part-time Executive LLM in Taxation can be completed entirely online. NYU also allows students in its regular tax LLM to integrate some online courses into the degree.
This program is a strong fit for attorneys who want a highly recognized tax credential and need the flexibility of an executive online format.
2. Georgetown University Law Center
Georgetown offers an online LLM in Taxation that follows the same academic foundation as its on-campus tax LLM. The school states that online students take the same classes and receive the same LLM in Taxation diploma as students in the on-campus program. Georgetown also says the online program is generally intended as a part-time program.
Georgetown is especially attractive for students interested in federal tax, tax policy, government, employee benefits, estate planning, and state and local taxation.
3. Boston University School of Law
Boston University offers an online LLM in Taxation through its long-running Graduate Tax Program. BU describes the program as a 24-credit degree with coursework in areas like business tax, estate planning, and international tax law. The school also states that applicants must hold a first law degree, such as a JD or LLB.
BU is a strong option for students who want a well-established graduate tax program with an online format and a broad tax curriculum.
4. University of Florida Levin College of Law
The University of Florida offers online options for its graduate tax programs. UF states that students may pursue full-time and part-time online LLM study, and that all graduate tax students have five years from first enrollment to complete the tax or international tax degree. UF also makes clear that its graduate tax programs require a first law degree.
UF is a strong choice for students who want a tax-focused public law school with both domestic and international tax options.
5. Villanova University Charles Widger School of Law
Villanova offers a part-time LLM in Taxation through its Graduate Tax Program. The school states that the program is available on campus, online, or in a hybrid format, with online tax law courses held synchronously and live each week.
Villanova is a good fit for students who prefer live online classes and want a structured part-time tax program.
6. Golden Gate University School of Law
Golden Gate University offers an online LLM in Taxation. The school’s taxation program page lists the LLM in Taxation as a master’s level online law program, and GGU describes its tax faculty as including practitioners from law firms, accounting firms, government, and business.
GGU may be especially appealing to students who want a West Coast tax program with practical training in taxation, estate planning, and related areas.
7. University of Denver Sturm College of Law
The University of Denver offers a Tax LLM through its Graduate Tax Program. Denver states that its Graduate Tax Program has provided tax law training to lawyers and accountants for 40 years. Program listings describe its graduate tax courses as delivered in an asynchronous online format, with live interaction opportunities and optional in-person events for students in the Denver area.
Denver is a strong option for students who want asynchronous flexibility and a curriculum focused heavily on tax practice.
8. Loyola Law School, Los Angeles
Loyola Law School offers an online Tax LLM designed for licensed attorneys. The program page states that a JD degree is required and describes the program as a custom-built online tax LLM.
Loyola is a good choice for attorneys who want a California-based online tax LLM with practical coursework and a working professional format.
9. University of San Diego School of Law
The University of San Diego offers an online LLM in Taxation. USD states that the online program launched in Fall 2025 and is taught remotely. The program is designed for US educated attorneys with JD degrees, though international attorneys may also apply in some cases.
USD is a newer online option, but it builds on a long-running graduate tax program and may appeal to students who want a California tax program with online access.
10. University of Baltimore School of Law
The University of Baltimore offers an LLM in Taxation for Attorneys. The school states that courses are available online or in person, with weekday evening classes offered online in real time and recordings available.
Baltimore is a practical option for working attorneys who want evening tax coursework and access to the Baltimore-Washington legal market.
Other Online Tax LLM Programs to Consider
Washington University School of Law also offers an online LLM in Taxation. WashU describes the program as 100 percent online and built around federal income, partnership, and corporate taxation.
The University of Alabama has historically offered an online tax LLM concentration, but recent reporting indicates the tax LLM was placed on inactive status, and courses were scheduled to stop after Spring 2025. Students should confirm current availability directly with the school before applying.
Who Should Consider an Online LLM in Tax Law?
An online tax LLM is mainly for attorneys. Most programs require a JD from a US law school or a comparable first law degree from another country. Georgetown, BU, UF, and Loyola all describe their programs as requiring a first law degree, JD, or equivalent legal education.
This degree may be useful for:
- Attorneys moving into tax practice
- Estate planning attorneys who want stronger tax training
- Corporate attorneys working on transactions
- Lawyers in accounting firms or consulting firms
- Government attorneys working with tax agencies
- International lawyers studying US tax law
- Recent JD graduates who want a tax specialty before entering practice
Should Non-JD Students Choose an MLS in Tax Law Instead?
Students without a JD should usually not pursue an LLM in Tax Law. For paralegals, accountants, enrolled agents, compliance professionals, financial planners, and business professionals, an MLS in Tax Law or another non-JD tax degree is usually a better fit.
An MLS in Tax Law is designed for people who need legal knowledge but do not plan to practice law. It can help students understand tax compliance, business taxation, estate planning, IRS procedure, and regulatory risk. However, it does not qualify graduates to practice law or become attorneys.
For paralegals, a tax-focused MLS can be especially useful. Tax paralegals may assist attorneys with document preparation, client files, estate planning support, tax controversy matters, legal research, and deadline management. A tax MLS can help them build stronger subject matter knowledge without requiring a JD.
For accountants and business professionals, a Master of Taxation, MLS, MSL, or similar non-JD degree may be more appropriate than an attorney focused LLM. Several schools with tax LLM programs also offer non JD tax or legal studies options, so students should compare degree requirements carefully before applying.
How to Choose the Best Online Tax LLM Program
The best online tax LLM program depends on the student’s goals. A lawyer pursuing Big Law tax work may value national reputation and course depth. A working estate planning attorney may prioritize part time scheduling, asynchronous classes, and estate tax electives. A lawyer interested in tax policy or government work may prefer a program with strong federal tax and regulatory offerings.
Important factors to compare include:
- Whether the program is fully online, hybrid, synchronous, or asynchronous
- Whether the degree can be completed part time
- Whether the school offers estate planning, corporate tax, partnership tax, international tax, and tax controversy courses
- Whether online students receive the same degree as on campus students
- Whether the program requires a JD or accepts foreign trained lawyers
- Tuition, scholarships, and employer reimbursement options
- Career support for tax LLM students
- Alumni outcomes in law firms, accounting firms, government, and corporate tax departments
Sources
U.S. Bureau of Labor Statistics – Lawyers Occupational Outlook Handbook
U.S. Bureau of Labor Statistics – Legal Occupations
American Bar Association – Section of Taxation
American Bar Association – The Tax Lawyer
American Bar Association – Post JD and Non JD Programs by School