Admissions and Program Overview

Key Program Features

The University of San Diego School of Law is proud to be among the finest institutions providing graduate education and skills training in tax law. As the top LLM in Taxation program in the West, USD's program is the ideal choice for candidates who wish to study in the western United States. The LLM in Taxation prepares attorneys for the private practice of tax law, for in-house counsel positions, for positions in the tax departments of businesses or allied professions, as well as for academia.

Learn from current students about the benefits of USD's LLM in Taxation degree by watching our Student Perspectives: USD School of Law's LLM in Taxation Program video.

  • Candidates are provided with a strong fundamental basis in tax law, but also have the flexibility to select advanced tax electives from the core curriculum to create a course of study that focuses on their particular areas of interest
  • The strong core of distinguished faculty is comprised of a diverse range of scholars and practitioners, all of whom are leaders in their areas of teaching and practice and have a remarkable commitment to the academic and professional development of their students
  • More than 800 graduates are currently in practice in California, throughout the United States and around the world
  • Alumni include current and former U.S. Tax Court clerks, members of the judiciary, partners and associates in a variety of firms, sole practitioners and government officials

Application Process

Program Timeline

  • Students may begin the program in the Fall, Spring or Summer term (Summer option is only for part-time applicants)
  • Candidates may complete the degree requirements in as little as 1 semester (applicants with prior JD tax coursework), or may take up to 4 years
  • Full-time (9 or more credits) and part-time (8 or fewer credits) options are available
  • Coursework is offered in both the day and evening to accommodate different student needs

Degree Requirements

  • A candidate for this LLM degree must successfully complete 24 credit hours of graduate tax coursework
  • Effective Fall 2023, the four required courses are: Corporate Tax, International Tax, Partnership Tax, and Tax Research
  • Remaining credits may be chosen from our advanced tax course offerings
  • Tax I is a prerequisite for most graduate tax courses. It is presumed that all applicants have taken Tax I as a JD student. If an admitted applicant has not taken Tax I, the student is normally permitted to audit Tax I prior to or during the first semester, but the course will not count toward the required credit hours needed to graduate.
  • Full details of the degree requirements may be found in the School of Law Academic Rules in the Student Handbook

LLM Tuition, Fees and Scholarships

  • Please visit our Financial Aid page for tuition, fee and scholarship information.

Key Program Features

  • Students who completed advanced tax courses as a JD student at any ABA-accredited law school have the unique opportunity to earn an LLM in Taxation in just one additional semester after completing the JD degree.
  • Up to 12 credits of advanced tax courses (excluding Tax I) may be applied toward the LLM degree, thereby reducing the number of credits needed to complete the LLM program. The student must have earned a grade of 2.0 or better for the credits to transfer, and the courses must have been completed within 30 months of enrolling in the LLM in Taxation program, 
  • Students considering this option should contact Graduate and International Programs for planning and advice.

Application Process

  • JD students may apply to the LLM in Taxation program after completing their 2L year. Applying during the last semester of the 3L year is recommended in order to submit a more complete transcript.
  • Although a JD student may apply for admission to the LLM program after the 2L year, an accepted applicant will not be officially enrolled as an LLM student until after successfully completing the JD degree.
  • All applicants are required to submit an application, resume, personal statement, and transcript from any law school other than USD. USD JD applicants are not required to provide a USD transcript, as it is provided to our office by the Registrar. A letter of recommendation is optional for USD JD students and is required for all other applicants.
  • Please visit our Application Checklist for detailed application instructions

Key Program Features (subject to modification)

The Online Certificate in Taxation is a non-degree program designed for attorneys seeking a shorter program of study or attorneys with no tax background who may also wish to transition to the LLM in Taxation program.

  • Candidates for the Online Certificate in Taxation select courses from the same advanced tax curriculum available to LLM in Taxation candidates
  • Certificate candidates may apply to transfer to the LLM in Taxation program upon successful completion of the 10 credits

Application Process

Please visit our Application Checklist for detailed application instructions.

Program Timeline

  • Students may begin the program in the Fall, Spring or Summer term
  • Candidates may complete the degree requirements in as little as 1 semester, or may take up to 4 years
  • Full-time (9 or more credits) and part-time (8 or fewer credits) options are available
  • Many courses are offered in the day as well as evening

Program Requirements

  • A candidate for the Online Certificate in Taxation must successfully complete 10 credit hours of graduate tax coursework

Online Certificate in Taxation Tuition and Fees

  • Please visit our Financial Aid page for tuition and fee information
  • Please note that Certificate candidates are not eligible for financial aid or scholarship funding

Important Information for International Applicants

  • International applicants are strongly encouraged to consider the LLM in U.S. Law program with a concentration in Tax Law. GPA and language accommodations are available for many Comparative Law candidates.
  • Please contact Graduate and International Programs with any questions or concerns