The Master of Laws (LLM) in Taxation Online was successfully launched in Fall 2025. This program builds on the success of our residential program, consistently ranked among the top-10 nationwide. The LLM in Taxation Online is taught remotely, allowing students to take courses from the comfort of their home or office.
The LLM in Taxation prepares attorneys for the private practice of tax law, in-house counsel positions, legal roles in large accounting firms, and positions in taxing agencies at the state and federal levels.
This program is designed for U.S. educated attorneys holding a JD degree, but international attorneys are also welcome to apply, particularly those who have worked in the tax field or are experts in tax law in their home countries. A strong understanding of tax law is essential, as the program builds on foundational legal principles and applies them to U.S. tax law. Click here to learn about our in-person Tax LLM program.
Program Features
| Teaching Format | Remote / Synchronous / Asynchronous |
|---|---|
| Total Credits | 24 |
| Admission Term | Fall |
| Program Duration | Fall, Spring |
| 2026 Tuition | $28,800 ($1200/credit) |
| Scholarships | No |
| Class Times (meet once per week) |
5:00-6:50 pm PT (2-credit courses) 5:00-7:50 pm PT (3-credit courses) |
Curriculum
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 in the first semester, but the course will not count toward the required credit hours needed to graduate.
*Please note that curriculum is subject to modification.
- Fall
- Spring
Term: August 17, 2026 - December 11, 2026
- Consolidated Group Tax (2 credits)
Synchronous - Corporate Tax (3 credits)
Asynchronous - Federal Tax Procedure (2 credits)
Asynchronous - Partnership Tax (3 credits)
Synchronous - Taxation of Property Transactions (2 credits)
Synchronous
Note for Out-of-State Applicants
USD is currently authorized to enroll online students in all states except those listed on this webpage, and enrolled students must remain located in an authorized state for the duration of their coursework. Applicants are encouraged to review this information before beginning the application process.