Master's Program Review

Boston University LLM in Taxation in 2027

LL.M. program at Boston University in Boston, MA, fully online. It ranks 31 of 78 master's programs in our methodology.

Program Score

57.2

Ranks 31 of 78 at this level

Credits

24

Semester credits

Format

Fully Online

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.

  • Tax Specialization15% of score 9.5 / 10

    15 tax courses among the 16 courses the school lists

  • Tax Subject Coverage15% of score 8.2 / 10

    Tax courses in tax research and procedure, corporate tax, partnership and pass-through tax, individual tax and planning, estate, gift and trust tax, international tax, state and local tax, tax accounting and technology

  • Hands-On Tax Practice10% of score 2.1 / 10
  • Cost20% of score 2.2 / 10

    $49,992 in tuition: 24 credits at $2,083 per credit (out-of-state rate the school reports to the U.S. Department of Education)

  • Credential Alignment10% of score 9 / 10

    law degree from a law school on the American Bar Association's approved list

  • Track Record10% of score 2.9 / 10

    6 Master's completions a year in this field (U.S. Department of Education)

  • Program Reputation10% of score 8.1 / 10

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.

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Frequently Asked Questions About This Taxation Program

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Can You Earn the BU Tax LLM Fully Online?

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Sources