University of San Diego

LL.M. On Campus
12 months
1960 USD/credit
1960 USD/credit
Tuition fee
Apply date
Start date


For over 40 years, the Graduate Taxation Program at the University of San Diego School of Law has produced skilled leaders in the field of tax law.


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 one of the nation's top tax LLM programs, USD's Graduate Tax Program is the ideal choice for candidates who wish to study in the western United States. Graduates join our extensive network of LLM in Taxation alumni practicing throughout the region and the nation.

The LLM in Taxation and Diploma in Taxation programs at University of San Diego provide candidates with the necessary theoretical and practical framework that employers require. Through intensive study, students develop a broad skill set in traditional tax lawyering skills. In addition, students gain a deep understanding of the policies forming the basis of our tax laws and Internal Revenue Service pronouncements and are able to analyze proposals for tax reform.

Key Program Features

The LLM in Taxation and Diploma in Taxation prepare attorneys for the private practice of tax law, for in-house counsel positions, for legal positions in large accounting firms, and for positions in taxing agencies at the state and federal levels.

  • 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 comprises 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

Programme Structure

Required Courses

  • Corporate Tax
  • Partnership Tax
  • International Tax

Key information


  • Full-time
    • 12 months

Start dates & application deadlines




30 alternative credits


On Campus

Academic requirements

We are not aware of any academic requirements for this programme.

English requirements

TOEFL admission requirements TOEFL® IBT The TOEFL iBT® is given online through the internet at designated testing site. The test measures your English-language abilities in an academic setting. The score refers to the total score of 4 subjects (writing, listening, speaking, and reading), each subject has a range of 0 - 30.
IELTS admission requirements IELTS The International English Language Test System (IELTS) tests your English-language proficiency on a scale of 1 – 9. The score refers to the combined average score of 4 subjects (writing, listening, speaking, and reading).

Other requirements

General requirements

  • A candidate for this LLM degree must successfully complete 24 credit hours of graduate tax coursework
  • Effective Fall 2017, the three required courses are: Corporate Tax, Partnership Tax, and International Tax
  • Remaining credits may be chosen from our advanced tax course offerings
  • Tax I is a prerequisite to all graduate tax courses. Full-time applicants should have taken Tax I as part of their JD curriculum. Part-time applicants can enroll in Tax I as their initial class in the program, but the course will not count toward the required credit hours needed to graduate. Foreign students admitted to the program on a full-time basis can audit Tax I in their first semester.
  • Full details of the degree requirements may be found in the School of Law Academic Rules in the Student Handbook

Tuition Fee

  • International

    1960 USD/credit
    Tuition Fee
    Based on the original amount of 1960 USD per credit and a duration of 12 months.
  • National

    1960 USD/credit
    Tuition Fee
    Based on the original amount of 1960 USD per credit and a duration of 12 months.


Studyportals Tip: Students can search online for independent or external scholarships that can help fund their studies. Check the scholarships to see whether you are eligible to apply. Many scholarships are either merit-based or needs-based.

Fresh content

Updated in the last 9 months

Check the official programme website for potential updates.

University of San Diego