Verdict
Our Verdict on the LL.M.
Boston University's Master of Laws (LLM) in Taxation is a 24-credit degree for lawyers, taught by practicing tax professionals, and you can complete it in Boston, fully online, or in a mix of both.
Boston University (BU) School of Law has run its Graduate Tax Program since 1959, one of the first graduate tax programs in the nation. You enter with a first law degree, such as a Juris Doctor (JD), a Bachelor of Laws (LLB) or an international equivalent, and you leave with advanced training in how tax law works in practice.
Four foundation courses give everyone the same base. After that you pick from more than 40 courses offered each year, covering federal income tax, corporate and partnership tax, international tax, estate planning and financial services taxation. The program director says every course is taught by lawyers who are practicing or recently retired in their subject areas, so you learn from people who handle these matters for clients.
Credentials
Accreditation and Where It Leads
The degree prepares you for careers in law firms, accounting firms, corporations, government agencies and academia. BU Law reports that within nine months of graduation, 95.5% of students from the past five years secured employment in professional services firms, law firms, government agencies and financial services companies.
The school is invited each year to take part in recruiting programs including the Tax Attorney Recruiting Event and the International Student Interview Program. A dedicated LLM professional development office handles career support, and you join a global network of more than 3,000 tax alumni.
LLM Guide lists the program among its Top 10 for US tax law in 2026, and the school's site cites the National Law Journal placing it second among LLM programs.
Where this degree can lead: Masters in Taxation Jobs.
Fit
Who It Fits
Who It Fits
- Lawyers who work during the day: classes are scheduled only in the late afternoon and evening, and online students get the recorded lectures within 24 hours.
- Foreign-trained lawyers: a 32-credit, three-semester pathway adds eligibility to sit for the New York Bar, and a two-year format helps international students strengthen their English and academic skills first.
- Boston University JD students: an accelerated dual degree earns both the JD and the LLM in six semesters, and there's a seven-semester option too.
- Estate planning specialists: you can pursue estate planning as a formal concentration that appears on your transcript, built from three required courses and three of nine electives.
- Lawyers drawn to international work: the school offers separate inbound and outbound international tax courses, among many others.
Curriculum
Four Concentrations and the Core Courses
You complete at least 24 credits with a cumulative grade point average of 2.3 or higher, and you don't need a thesis, though you can pursue independent research or faculty-supervised projects. You take four required courses. The first is Federal Income Tax 1 (TX 901). Next comes Federal Income Tax 2 (TX 902). The other two are Introduction to Corporate Tax (TX 933) and Partnership Tax (TX 930).
Tax 1 covers gross income, deductions and timing for individual taxpayers. Tax 2 takes up property, including realization, basis, debt, depreciation, capital gains and installment sales. Corporate Tax works through incorporation, distributions, redemptions and liquidations, and Partnership Tax covers subchapter K and how partnerships and limited liability companies are taxed. You also meet an ethics requirement, either through Tax Practice and Procedure (TX 907) or the zero-credit Tax Ethics Workshop.
For electives you can go in several directions. Estate Planning (TX 935) looks at real-world strategies using income, estate and gift tax. Inbound International Tax (TX 953) and Outbound International Tax (TX 939) split the cross-border rules by direction. Newer subjects include Tax and Regulation of Cryptocurrency (TX 989) and Tax Fraud and Technology (TX 996).
Writing for Tax Practice (TX 992) has you draft client letters, internal memoranda and responses to Internal Revenue Service information document requests. Concentrations are offered in Estate Planning, General Business Taxation, International Taxation and Financial Services.
Outside the classroom, you get hands-on practice through United States Tax Court observations, tax research and advanced Excel workshops, and the program runs several courses on tax technology and the software tools tax lawyers use.
Courses the School Names
- Estate Planning (TX 935)
- State and Local Tax (TX 928)
- Inbound International Tax (TX 953)
- Outbound International Tax (TX 939)
- Tax and Regulation of Cryptocurrency (TX 989)
- Tax Fraud and Technology (TX 996)
- Corporate Reorganizations (TX 924)
Standout Features
- Annual Tax LLM job fair and a global alumni network of 3,000+ professionals
- Over 40 advanced tax courses available annually to residential and online students alike
- Concentrations
- Estate Planning, General Business Taxation, International Taxation, Financial Services
- Thesis
- A thesis is not required, though students may pursue independent research or faculty-supervised projects.
Source: bu.edu (curriculum and experience), verified October 16, 2026
Length
How Long It Takes
Full-time students finish in two consecutive semesters, registering for 12 credits, which is generally six classes. Part-time students register for anywhere from 2 to 10 credits and must finish within four years, though the school notes that part-time students may take up to eight semesters.
You can start in fall, spring or summer, and summer courses are designed to set you up before the regular semester begins. If you're a Boston University JD student, the six-semester and seven-semester dual degree options fold the LLM into your law school years.
Cost
Tuition and Fees
Boston University reports a graduate charge of $2,083 per credit to federal data, and you'll need at least 24 credits to graduate. Studying online doesn't change the price: online students pay the same LLM tuition rate as residential Tax LLM students. If you plan to use federal financial aid, register for at least 6 credits in a semester, and that's the minimum the law school sets for aid eligibility.
- Credits Required
- 24 credits
Sources: bu.edu (cost and aid), bu.edu (cost and aid), verified October 16, 2026
Online
The Online Format
You can complete the LLM in Taxation fully online, in Boston, or both. The online degree has the same curriculum, faculty and degree as the residential program. Residential lectures are recorded and posted within 24 hours, and most professors also hold live video classes.
One student who spent a first semester on campus and a second online said the recordings are great and that most teachers do live Zoom classes, so you feel you're there in person. Another online student said the experience matched in-person attendance for content and professor access.
Online students are also included in networking and community events through student organizations and BU Law events.
- Start Dates
- 3 starts a year
- Time to Finish
- Two semesters full time; part-time students may take up to eight semesters
- Part-Time Option
- Yes
Source: bu.edu (format and schedule), verified October 16, 2026
Admissions
Admission Requirements
- Admission Requirements
- A first law degree such as a JD, LLB, or international equivalent.
Sources: bu.edu (admissions and transfer), bu.edu (admissions and transfer), verified October 16, 2026
Score
Where It Loses Points
Each factor is scored 0 to 10 against other master's programs. The weights are the same for every program, and the overall score is out of 100.
Program Score 57.2 / 100
Darker bars mean stronger factor scores. Every bar also shows its number.
The full rubric is on the methodology page.
Voices
What Students and Graduates Say
Students quoted on BU's site speak well of the faculty and the format. An online student called the faculty excellent, all actual tax practitioners with a very practical approach to the material. A student quoted by the school in 2024 said BU Law is very welcoming to international students and makes sure every student understands the concepts.
A prospective student posting on a law school forum on Reddit in 2026, comparing tax LLM offers, pointed to Boston's roughly nine international tax courses as a draw. LLM Guide's 2026 list of programs for United States tax law calls the program's flexibility a major strength.
Before You Apply
Questions to Ask the School Before You Apply
- Which electives will run in the semesters I plan to enroll, and how many of them are available online?
- How do recorded lectures and live sessions work in a typical online course?
- Can I combine on-campus and online semesters if my schedule changes?
- Which concentration or emphasis area fits my practice, and what does the transcript show?
- How does the program connect students with firms, and how does it include online students in recruiting events?
School
About Boston University
A private research university in Boston, Massachusetts. Its School of Law has run a Graduate Tax Program since 1959.
- Degree
- LL.M., Master's
- School
- Boston University, Boston, MA
- Institution Type
- Private nonprofit
- Delivery
- Fully Online
Source: bu.edu (program and school), verified October 16, 2026
- Total Enrollment
- 37,737
- Master's Completions a Year in This Field
- 6
- Campus Setting
- City
Source: nces.ed.gov (school data from ipeds), verified October 16, 2026
Rankings
Rankings This Program Appears In
Rank is the program's position among the programs on that list at its degree level.
- Best Master's in Taxation Rank 31 of 78, master's
- Online Master's in Taxation Rank 16 of 41, master's
- Best 100% Online Programs Rank 15 of 40, master's
- Part-Time Programs Rank 17 of 39, master's
- Best for Working Professionals Rank 20 of 46, master's
- Best for Parents Rank 20 of 46, master's
- Private University Programs Rank 17 of 43, master's
- LLM in Taxation Rank 15 of 22, master's
- International Taxation Rank 8 of 12, master's
- Best Programs in Massachusetts Rank 1 of 4, master's
Same School
Other Programs at the Same School
-
Master in the Study of Tax Law
MSL-Tax, Master's
Compare
Master's Programs With Similar Scores
Other master's programs with the closest scores.
-
Master of Studies in Law in Taxation
-
Master of Science in Taxation
-
Taxation
-
Master of Science in Taxation
Frequently Asked Questions About This Taxation Program
Is Boston University's LLM in Taxation a Good Program?
It ranks #31 of 78 master's programs in our 2027 rankings, because its tax courses span tax research and procedure, corporate tax, partnership and pass-through tax and 5 more subjects, but its school awards 6 master's degrees a year in this field, per federal data (fewer than 36 of 50 other master's programs we rank).
It also places #1 among master's programs based in Massachusetts.
How Long Does the BU LLM in Taxation Take?
Can You Earn the BU Tax LLM Fully Online?
What Courses Are Required for the BU Tax LLM?
How Much Does the BU LLM in Taxation Cost per Credit?
Who Can Apply to the BU Tax LLM?
Sources
- Boston University's LLM in Taxation page
- Delivery: Fully Online
- Starts per year: 3
- Duration: Two semesters full time; part-time students may take up to eight semesters
- Credits: 24
- Concentrations: Estate Planning; General Business Taxation; International Taxation;...
- Concentrations: Estate Planning; General Business Taxation; International Taxation;...
- Thesis: A thesis is not required, though students may pursue independent research or...
- Notable courses: Estate Planning (TX 935); State and Local Tax (TX 928); Inbound...; Standout feature: Over 40 advanced tax courses available annually to residential and online...
- Standout feature: Annual Tax LLM job fair and a global alumni network of 3,000+ professionals
- Admissions: A first law degree such as a JD, LLB, or international equivalent
- Admissions: A first law degree such as a JD, LLB, or international equivalent
- Established in 1959 as one of the first graduate tax programs in the nation
- First law degree required
- More than 40 courses annually
- Program director says courses are taught by practicing or recently retired lawyers
- Evening classes
- Recorded lectures posted within 24 hours
- 32-credit three-semester New York Bar pathway
- Two-year format for international students
- Six-semester JD/LLM
- Seven-semester JD/LLM
- Estate Planning as formal concentration or emphasis area
- Estate planning concentration requirements
- Four required classes
- GPA of at least 2.3 and no thesis required
- No thesis required
- Ethics requirement
- Federal Income Tax 1 course content
- Federal Income Tax 2 course content
- Corporate Tax course content
- Partnership Tax course content
- Estate Planning course content
- Inbound International Tax course content
- Outbound International Tax course content
- Writing for Tax Practice course content
- Full-time and part-time registration
- Full time in two semesters; part time up to eight semesters
- Part-time students complete within four years
- Start in fall, spring or summer; summer courses
- Summer courses to start the program
- Online or Boston, full or part time
- Online same curriculum, faculty and degree
- Graduate who did one semester in person and one online
- Online student on equivalence with in-person
- Online students included in networking
- Careers in law firms, accounting firms, corporations, government and academia
- 95.5% employed within nine months
- TARE and ISIP recruiting programs
- Dedicated LLM professional development office
- 3,000+ alumni in professional network
- Recruiting events with Big 4 firms
- Annual Tax LLM job fair and alumni mentoring
- Top 10 in US Tax Law per LLM Guide, 2026
- National Law Journal ranking cited by the school
- Online student on faculty
- Graduate on welcome for international students
- Prospective student on r/LawSchool, 2026, on international tax course range
- Online students pay the same tuition rate as residential students
- At least 6 credits for federal financial aid eligibility
- Tax Court observations, tax research and advanced Excel workshops
- Courses on tax technology and practical training on technology tools
- LLM Guide 2026 calls flexibility a major strength
- IPEDS Data Center