An LLM in Tax Law is an advanced graduate law degree for attorneys who want deeper training in taxation. Unlike a JD, which is the first professional law degree for becoming a lawyer, an LLM is usually a specialized degree completed after law school. In tax law, the degree is commonly designed for lawyers who want to work in areas such as federal income tax, corporate tax, partnership tax, estate and gift tax, international tax, employee benefits, tax controversy, tax planning, or state and local taxation.
Tax law is one of the most technical practice areas in the legal profession. Lawyers who pursue an LLM in Tax Law often use the degree to move into tax-focused roles at law firms, accounting firms, corporations, government agencies, nonprofit organizations, or tax courts. Some students pursue the degree immediately after earning a JD, while others return after several years of practice to build a stronger specialty.
Most LLM in Tax Law programs require applicants to already hold a JD from a US law school or a first law degree from another country. Because of that, this degree is generally not intended for paralegals, accountants, business professionals, or other students who do not already have a law degree. Those students may want to consider an MLS in Tax Law, which is discussed later in this guide.
US Law Schools Offering LLM Programs in Tax Law
| School | Program Name | State | Online Availability |
|---|---|---|---|
| University of Alabama School of Law | LLM in Taxation | Alabama | Yes |
| University of Baltimore School of Law | LLM in Taxation for Attorneys | Maryland | Yes |
| Boston University School of Law | LLM in Taxation | Massachusetts | Yes |
| University of California, Irvine School of Law | LLM in Taxation | California | |
| University of California, Irvine School of Law | LLM in International Taxation | California | |
| Capital University Law School | LLM in Taxation | Ohio | |
| University of Denver Sturm College of Law | LLM in Taxation | Colorado | |
| DePaul University College of Law | LLM in Taxation | Illinois | |
| Emory University School of Law | LLM in Taxation | Georgia | |
| University of Florida Levin College of Law | LLM in Taxation | Florida | Yes |
| University of Florida Levin College of Law | LLM in International Taxation | Florida | Yes |
| Georgetown University Law Center | LLM in Taxation | Washington, DC | Yes |
| Golden Gate University School of Law | LLM in Taxation | California | |
| University of Houston Law Center | LLM in Tax Law | Texas | |
| Loyola University Chicago School of Law | LLM in Taxation | Illinois | |
| Loyola Law School, Los Angeles | Online Tax LLM | California | Yes |
| University of Miami School of Law | LLM in Taxation | Florida | |
| University of Miami School of Law | LLM in Taxation of Cross-Border Investments | Florida | |
| University of Michigan Law School | LLM in International Tax | Michigan | |
| University of Missouri-Kansas City School of Law | LLM in Taxation | Missouri | |
| New York Law School | LLM in Taxation | New York | |
| New York University School of Law | LLM in Taxation | New York | Partially online |
| New York University School of Law | Executive LLM in Taxation | New York | Yes |
| Northwestern University Pritzker School of Law | LLM in Taxation | Illinois | |
| Southern Methodist University Dedman School of Law | LLM in Taxation | Texas | |
| Suffolk University Law School | LLM in Taxation | Massachusetts | |
| Temple University Beasley School of Law | LLM in Taxation | Pennsylvania | |
| University of San Diego School of Law | LLM in Taxation | California | Yes |
| Villanova University Charles Widger School of Law | LLM in Taxation | Pennsylvania | |
| University of Washington School of Law | LLM in Taxation | Washington | |
| Washington University School of Law | LLM in Taxation | Missouri | Yes |
| Wayne State University Law School | LLM in Taxation | Michigan | |
| Cooley Law School | LLM in Taxation | Michigan |
Online LLM in Tax Law Programs
Many tax LLM students are already practicing attorneys, so online and part-time options are especially common in this field. Online tax LLM programs may be useful for lawyers who want to keep working while earning a specialized tax credential.
Schools with clearly available online tax LLM options include:
- University of Alabama School of Law
- University of Baltimore School of Law
- Boston University School of Law
- University of Florida Levin College of Law
- Georgetown University Law Center
- Loyola Law School, Los Angeles
- New York University School of Law, through the Executive LLM in Taxation
- University of San Diego School of Law
- Washington University School of Law
Students should still confirm online availability directly with each school before applying. Program formats can change, and some schools may offer online courses, hybrid options, or part-time scheduling without offering the full degree fully online.
MLS in Tax Law: A Better Option for Paralegals and Non-JD Professionals
An LLM in Tax Law is usually not the right degree for someone who does not already have a JD or another first law degree. Paralegals, accountants, enrolled agents, compliance professionals, financial planners, business owners, trust officers, and other non-lawyer professionals should usually look at an MLS in Tax Law or a related non JD tax degree instead.
An MLS in Tax Law is designed for professionals who want to understand tax law without becoming attorneys. These programs can help students build knowledge in areas such as tax compliance, business taxation, estate planning, IRS procedure, and regulatory risk. However, an MLS does not qualify graduates to practice law, represent clients as attorneys, or sit for the bar exam.
For paralegals, an MLS in Tax Law can be especially useful. Tax paralegals may help attorneys prepare documents, organize client records, assist with estate planning matters, support tax controversy files, conduct legal research, and manage deadlines. A tax-focused MLS can strengthen those skills without requiring the student to complete a JD or qualify for an attorney-focused LLM.
For accountants and business professionals, a tax-focused MLS or Master of Taxation may be more practical than an LLM because it is built for people who work with tax issues but are not lawyers. Some law schools offer both attorney-focused tax LLM programs and non-JD tax degrees, giving students different paths depending on their background and career goals.
How to Choose an LLM in Tax Law Program
Because this list is not a ranking, students should compare programs based on personal and professional fit. Important factors include whether the program is online, in person, or hybrid; whether it offers full-time and part-time options; how much coursework is available in corporate tax, partnership tax, estate planning, international tax, and tax controversy; and whether the school has strong connections to law firms, accounting firms, corporations, courts, or government agencies.
Students should also pay close attention to admissions requirements. Most LLM in Tax Law programs are intended for students who already have a JD or a foreign first law degree. Applicants without a law degree should look for MLS, MSL, JM, Master of Taxation, or similar programs instead.