University of Florida LL.M. in Taxation in 2027

The University of Florida (UF) Master of Laws (LL.M.) in Taxation is a 26-credit degree for lawyers that you can finish in two semesters, in person or through live online classes, and it is taught almost entirely by full-time tax faculty.

UF's Levin College of Law marked the 50th anniversary of its Graduate Tax Program in 2024, and the LL.M. in Taxation is the degree at its center. You enter with a first law degree and leave with a tax specialty built from courses that are mostly closed to everyone but graduate tax students.

The school lists more full-time tax faculty than any other law school. Those professors write textbooks and treatises used across tax practice. Classes are streamed live instead of recorded, so you can sit in the Gainesville classroom or log in from wherever you work, and the school lets you switch between full-time in-person study and part-time in-person or online study from one semester to the next.

The full rubric is on the methodology page.

You need a first law degree, either a U.S. J.D. or an international first law degree, plus a demonstrated interest in tax law, strong academic performance and two letters of recommendation. The school reports 98.4 percent full-time employment for the Class of 2024. Of that class, 69.8% went to law firms, 12.7% to accounting firms and 7.9% to government.

Graduates also work at Big 4 accounting firms, the IRS and the Office of Chief Counsel, and 75% of employed graduates work outside Florida. You join a network of more than 4,000 tax alumni, and the Office of Career and Professional Development is open to you from your first semester.

Where this degree can lead: Masters in Taxation Jobs.

Who It Fits

• Lawyers who want to start a tax career fast: the full-time route is two semesters with 10 to 17 credits each, and the school takes part in the Tax Attorney Recruiting Event interview round every February.
• Working attorneys who can't leave a job: if you're part time, you take 2 to 9 credits a semester, can start in fall or spring, join classes live online, and have five years to finish.
• Law students who see the tax degree coming: the combined Juris Doctor (J.D.) and LL.M. path runs seven semesters, five for the J.D. and two for the LL.M.
• Graduates of law schools outside the United States: internationally trained students can take part in the International Student Interview Program in New York each January.
• Students drawn to hands-on work: the Tax Moot Court team takes both J.D. and LL.M. students into tax litigation and transactional competitions, and the Low-Income Taxpayer Clinic, directed by a Graduate Tax faculty member, represents low-income taxpayers in disputes with the Internal Revenue Service.

The degree takes 26 semester credits with a cumulative grade point average (GPA) of 3.0 or higher, and at least 22 of those credits must be in graded LL.M. tax courses. Beyond the core competencies, you pick your own courses. In Income Taxation, you learn how to read the Internal Revenue Code and the guidance of the Internal Revenue Service (IRS).

Corporate Taxation I handles formations, distributions, redemptions and liquidations, including Subchapter C and Subchapter S corporations, and Corporate Taxation II moves on to reorganizations, acquisitions and divisions. In Partnership Taxation 2, you cover limited liability companies as well as partnerships.

Other options include Taxation of Gratuitous Transfers on estate, gift and generation-skipping taxes, Tax of Financial Instruments, State and Local Taxation, Tax Exempt Organizations, Civil Tax Procedure, Procedures in Tax Fraud Cases and Accounting for Tax Lawyers. You also complete a writing requirement, usually in a 2-credit Tax Research Seminar, and the paper can be an article, a brief, a trial memorandum or a reliance opinion.

The Low-Income Taxpayer Clinic puts you on real disputes with the IRS for low-income clients.

Standout Features

• 98.4 percent full-time employment for the Class of 2024
• Faculty-edited Florida Tax Review sponsored by the Graduate Tax Program
• More full-time tax faculty than any other law school; courses taught almost exclusively by full-time tax faculty
• Network of over 4,000 tax alumni
• Ranked among the top 3 tax programs nationwide for over 20 years
• Students can switch between in-person and online on a per-semester basis

If you're full time, you take 10 to 17 credits a semester and finish in two semesters starting in the fall. If you're part time, you take 2 to 9 credits a semester, can begin in fall or spring, and have five years from first enrollment to complete the degree.

Each semester you can move between full-time in person and part-time in person or online. Two longer paths exist. The optional concentration in U.S. Law adds 12 credits to the 26, for 38 in all and three to four semesters. The combined J.D./LL.M. in Taxation totals 101 credits over seven semesters.

UF reports part-time tuition of $815.81 per credit for Florida residents. Full-time tuition is $10,605.53 per semester for residents and $19,836.15 per semester for non-residents, so two full-time semesters for you as a resident come to $21,211.06.

The Graduate Tax Program offers a limited number of scholarships to incoming LL.M. students, and non-residents are considered for awards that reduce or remove the gap between resident and non-resident tuition. Faculty also hire research assistants, and you could be paid an hourly wage for up to ten hours of work a week.

26 credits at $815.81 a credit comes to $21,211 in tuition, before fees.

UF describes the format as in-person or synchronous online. Classes are streamed live, which UF contrasts with other top tax programs that rely on recorded lectures. In the entering class, 53 percent of students study online, so you won't be the only one on the screen.

Online students are invited to every in-person Graduate Tax event on the Gainesville campus. As an LL.M. student, you also get the campus resources, career advisors and tax student organizations that on-campus students use.

Reputation comes up first. A commenter on a legal forum in 2026 called UF one of the top three tax LL.M. programs in the country, and a 2025 forum poster called it a great value, especially at in-state tuition.

Another commenter pointed to the seven-semester J.D./LL.M. as a way you can add the tax degree with one extra semester. The alumni stories on UF's program page keep returning to access.

A 2025 LL.M. in Taxation graduate, now an estate planning attorney, said the remote option made it possible to keep working and to learn from scholars who often wrote the course materials, and a 2019 LL.M. graduate valued personal contact with professors that they didn't have back home.

U.S. News & World Report's 2026-27 tax law rankings, reported on TaxProf Blog, show Florida in a tie for third place with Northwestern.

• Which of my courses will meet live online in the semesters when I plan to be away from Gainesville?
• How many credits can I take part time while I keep my current job, and how does that change my five-year window?
• Would the 12-credit U.S. Law concentration fit my background, and what does the extra semester add?
• Which scholarships are open to me, and what do research assistant roles pay in my first semester?
• Which employers recruit through the February interview round for graduates like me?

• Best Master's in Taxation Rank 2 of 78, master's
• On-Campus Master's in Taxation Rank 2 of 37, master's
• Cheapest Programs Rank 8 of 15, master's
• Part-Time Programs Rank 1 of 39, master's
• Best for Working Professionals Rank 1 of 46, master's
• Best for Parents Rank 1 of 46, master's
• Public University Programs Rank 2 of 35, master's
• LLM in Taxation Rank 1 of 22, master's
• Best Programs in Florida Rank 1 of 6, master's

• International Taxation

  LL.M., Master's

  Hybrid $815.81 per credit Score 73.2

• University of Akron

  Taxation, MTax

  Ohio $601 per credit Score 73.1

• California State University-Fullerton

  Master of Science in Taxation

  California Score 77.6

• Portland State University

  Master of Taxation

  Oregon Score 69.2

• Villanova University

  Master of Laws in Taxation

  Pennsylvania $1,675 per credit Score 69.2