Loyola Marymount University Online Master of Laws (Tax LLM) in 2027

A fully online, 24-unit Master of Laws (LLM) in Taxation from Loyola Law School that you can finish in as little as one year, with two areas of emphasis, a faculty known for tax scholarship and a graduate network centered in Los Angeles.

The Master of Laws in Taxation (Tax LLM) from Loyola Law School at Loyola Marymount University is a fully online program built for lawyers. You enter with a Juris Doctor (JD) from a law school accredited by the American Bar Association (ABA), then you'll work through 12 courses totaling 24 units.

The school presents the degree as a way for you to study real-world tax scenarios, sharpen problem-solving and stand out with expertise in electronic tax research platforms, complex tax laws and creative legal problem-solving. Loyola reports that its tax faculty includes three of the 15 most academically respected tax professors in the United States alongside leading practitioners in southern California, and it keeps classes small by being selective in admissions.

Loyola states that the Tax LLM is accredited by the WASC Senior College and University Commission (WSCUC). On outcomes, the school reports that 90% of Graduate Tax Program students are employed in tax law related positions within nine months of graduation and that its graduates are sought after by law firms, the Big 4 accounting firms and taxing authorities across the country.

A Loyola tax professor quoted in National Jurist said the school's placement rate in high-level tax jobs is near or close to 100% each year. U.S. News & World Report lists Loyola Law School at No. 8 (tie) in its Tax Law specialty ranking, and Loyola reports the online Tax LLM at No. 5 among online graduate tax law programs in the 2025 U.S. News rankings.

Where this degree can lead: Masters in Taxation Jobs.

Who It Fits

• Practicing attorneys who want a tax specialty without leaving their jobs: it's offered entirely online and has full-time and part-time enrollment options.
• Business-minded lawyers: the Business Tax Planning emphasis pairs well with corporate, deal and transactional practices, and electives reach into mergers and acquisitions and high tech enterprises.
• Estate and wealth planners: the High Net Worth/Private Client emphasis and the Tax Planning for Family Wealth course cover gifting, estate freezes, charitable vehicles and retirement planning.
• Law students looking ahead: Loyola offers one of the few fully sequenced three-year joint JD/Tax LLM paths in the country, with clinics and externships in the joint program.
• Military-connected students: Loyola says it's a member of the Yellow Ribbon program and offers additional benefits to active and former military members.

Seven courses are required. Corporate Taxation 1 and 2 move from the basics of corporations and shareholders into stock dividends, the dividends-received deduction, redemptions and liquidations. Partnership Taxation 1 and 2 follow partnerships from classification and formation through distributions, mergers, divisions and the hot asset rules. Income Tax Timing Issues handles accounting methods, net operating losses and interest imputation.

In Income Taxation of Property Transactions, you'll research and prepare a tax memorandum. In Tax Practice and Procedure, you'll cover penalties, civil tax litigation, summonses and collections.

Electives let you choose between the two areas of emphasis, and the options include Advanced Federal Tax Research and Planning (where you draft a client memorandum and letter explaining a tax plan), State and Local Taxation, Taxation of High Tech Enterprises, International Taxation I and II, Tax Aspects of Mergers and Acquisitions Transactions, Taxation of Tax-Exempt Organizations, and Tax Planning for Family Wealth.

Before the core, Federal Income Taxation is a prerequisite course if you don't have at least three semester units of introductory federal income tax. You may opt out of it if you earned at least a B in an earlier version or have extensive tax experience.

Standout Features

• A fully sequenced 3-year joint JD/Tax LLM path is also offered
• Ranked the No. 5 online graduate tax law program in the nation in U.S. News & World Report's 2025 rankings
• Tax faculty includes three of the 15 most academically respected tax professors in the United States (school statement)

The program is 12 courses and 24 units, and the school says you can complete it in as little as one year. Full-time and part-time enrollment are both available. For planning, Loyola's admissions FAQ suggests you allow six to seven hours per unit per week.

If you want to move faster, the Summer Tax Intensive lets you complete 6 to 12 units of tax law courses in ten weeks in a fully online, practice-focused format.

Tuition is $2,400 per credit hour for the 24-unit program, which comes to $57,600 in total. Scholarships can bring that down. LLM Guide's profile of the school says every LLM applicant is considered for scholarship during admission with no separate application, and that Loyola Law School may award merit-based scholarships of up to $40,000.

If you're military-connected, you can also ask about the additional benefits Loyola offers as a Yellow Ribbon member.

24 credits at $2,400 a credit comes to $57,600 in tuition, before fees.

This program is only available online, so you study from wherever you live and work. The curriculum includes hands-on assignments such as drafting a tax memorandum and a client letter, and the school lists electronic tax research among the skills you build.

Career resources are online too: you can log in to Symplicity for exclusive job postings, employer profiles and career surveys, and you can join a Los Angeles based network that Loyola calls one of the largest, strongest and most diverse tax law alumni networks in the nation.

The full rubric is on the methodology page.

Graduates quoted on the school's own pages credit the degree with real career moves. One Tax LLM graduate said the degree made them a more competitive applicant and helped them land a new job, and another said the courses gave them the skills to advise and advocate for clients with confidence.

In a 2024 National Jurist article, a Loyola tax professor said employers come to Loyola specifically to look for tax lawyers because of the intensive summer program. LLM Guide's school profile adds that Loyola Law students have many chances to interact with professors in class, during office hours and at special events.

• Which area of emphasis, Business Tax Planning or High Net Worth/Private Client, matches the work I want to do?
• Do my prior grades or tax experience qualify me to opt out of Federal Income Taxation?
• Could the Summer Tax Intensive fit my calendar, and how many units should I take in it?
• How do I use Symplicity and the alumni network to reach tax employers in my city while I study online?
• What additional benefits does the Yellow Ribbon program add to my tuition?

• Best Master's in Taxation Rank 46 of 78, master's
• Online Master's in Taxation Rank 23 of 41, master's
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• Accelerated Programs Rank 19 of 33, master's
• Part-Time Programs Rank 25 of 39, master's
• Best for Working Professionals Rank 29 of 46, master's
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• Private University Programs Rank 24 of 43, master's
• LLM in Taxation Rank 21 of 22, master's
• Best Programs in California Rank 8 of 12, master's

• Master of Science in Taxation

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• New York University

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