Admissions and Program Overview

LLM in Taxation

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 west of the Mississippi, USD's Graduate Tax 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

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 (USD JDs), 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.

Degree Requirements

  • A candidate for this LLM degree must successfully complete 24 credit hours of graduate tax coursework.
  • Required courses: Corporate Tax, Partnership Tax, International Tax, Taxation of Property Transactions, and Tax Practice and Penalties
  • Remaining credits may be chosen from our advanced tax course offerings.
  • Please note that Tax I is a pre-requisite to all graduate tax courses (full-time applicants are presumed to have taken it), and Corporate Tax is a pre-requisite to many of the graduate tax courses.
  • 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.

USD JD/LLM in Taxation Option

Key Program Features

  • JD students enrolled at the University of San Diego School of Law have the unique opportunity to earn an LLM in Taxation in just one additional semester after completion of the JD degree.
  • Up to 12 credits of USD School of Law advanced tax courses (excluding Tax I), taken as a USD JD within 30 months of enrolling in the LLM in Taxation program, may be applied toward advanced standing for the LLM degree.
  • Students considering this option should contact Graduate and International Programs for planning and advice.

Application Process

  • USD JD students or visiting JD students may apply to the LLM in Taxation program after completion of their second JD year.
  • Please note that a JD student may apply for admission to the LLM program after their second year, but even if accepted would not officially enroll as an LLM student until after successfully completing the JD degree.
  • USD JD students applying to the LLM in Taxation program have reduced application requirements. USD JD students and USD law school graduates are required to submit an application, a resume, and a personal statement. A letter of recommendation is optional.
  • Please visit our Application Checklist for detailed application instructions.

Diploma in Taxation

Key Program Features

The Diploma in Taxation is a non-degree program designed for attorneys seeking a shorter program of study or attorneys with no tax background seeking an opportunity to transition to the LLM in Taxation program.

  • Candidates for the Diploma in Taxation select courses from the same advanced tax curriculum available to LLM in Taxation candidates
  • Diploma 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 Diploma in Taxation must successfully complete 10 credit hours of graduate tax coursework

Diploma in Taxation Tuition and Fees

  • Please visit our Financial Aid page for tuition and fee information
  • Please note that Diploma 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 Comparative 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

Contact:

Graduate and International Programs
Warren Hall, Room 207
Phone: (619) 260-7584
Fax: (619) 260-4515

Hours

M-F: 8:30 a.m. to 5 p.m.

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LLM and MSLS Programs Admissions
Warren Hall, Room 203
San Diego, CA 92110-2492
Phone: (619) 260-4596

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