University of Miami LL.M. in Taxation in 2027

The University of Miami Master of Laws (LL.M.) in Taxation is a 26-credit degree based at the law school in Coral Gables, with a required core, three optional concentrations noted on your transcript, and a career advisor trained to work with tax LL.M. students.

Miami Law builds this degree around the idea that tax work in South Florida crosses borders. You start with six required courses, then choose from a long menu that runs from corporate and partnership tax to criminal tax practice, trusts and estates, and international planning for Europe and Latin America.

Full-time students are admitted for the fall, and part-time enrollment, including for distance learners, is available in the fall or spring at the Director's discretion. The faculty combines full-time professors who practiced in the private and public sectors with adjuncts from local, national and international firms. Being in Miami also puts the weekly Tax Talks, the Greater Miami Tax Institute and the city's tax practitioner groups within reach.

You'll need a J.D. from an American Bar Association-accredited school or an equivalent first degree in law from outside the United States, plus a personal statement of about 500 words, a resume and two letters of recommendation. Miami Law reports that the Tax LL.M. class of 2021 had 100% employed full time within ten months, with 44% at law firms and another 44% at accounting firms and corporations.

Graduates have gone to the Office of Chief Counsel at the IRS, to law firms such as Greenberg Traurig and Holland & Knight, and to BDO, Deloitte, EY, KPMG and PwC. Many focus on international tax planning for corporations or high-net-worth people.

Where this degree can lead: Masters in Taxation Jobs.

Who It Fits

• Lawyers who want a tax specialty and a defined start: six required courses cover wealth transfer, inbound and outbound international tax, corporations, partnerships and property transactions.
• Attorneys drawn to private clients: the High Net Worth Individuals concentration needs at least 8 credits, including Representing High Net Worth Individuals.
• Future business tax lawyers: the Business Taxation concentration asks for at least 10 credits, including Corporate Tax, Partnership Tax and Transactions Involving Consolidated Groups.
• Miami Law Juris Doctor (J.D.) students: the joint J.D. and LL.M. saves 12 credits, and there's also a triple degree with a Master of Business Administration (M.B.A.).
• Students who want government experience: an Internal Revenue Service (IRS) Externship of three or four credits can count toward the degree with the Director's approval.

You'll need a minimum of 26 credits. The required core is Federal Wealth Transfer Tax, International: Inbound, International: Outbound, Corporate Tax I, Partnership Tax and Property Transactions. Inbound looks at foreign persons taxed in the United States, including real property interests and withholding, while Outbound covers investments by U.S. persons in controlled foreign corporations.

Your electives go in many directions. Federal Criminal Tax Practice examines how the IRS and the Justice Department handle criminal cases. Income Tax Treaties works from the model conventions of the Organisation for Economic Co-operation and Development (OECD) and the United Nations (UN). International Transactions: Europe introduces European Union tax law, and International Transactions: Latin America covers planning techniques where treaties are multiplying.

Other choices include Tax Accounting, Taxation of Executive Compensation, Taxation of Athletes and Entertainers, Tax Issues relating to Cryptocurrency and Blockchain, Taxation of Global Shipping Operations and Tax Research and Writing. If you earn at least 8 international tax credits, the International Tax concentration appears on your transcript.

Courses the School Names

• Federal Criminal Tax Practice
• Representing High Net Worth Individuals
• Income Tax Treaties
• International Transactions: Europe
• International Transactions: Latin America
• Income Taxation of Trusts and Estates

Standout Features

• A career advisor with special training in assisting tax LL.M. students
• Concentration in Business Tax, International Tax or Taxation of High Net Worth Individuals noted on the transcript
• JD/LLM joint degree and a JD/MBA/LLM triple degree in tax
• Miami location with tax conferences and practitioner groups open to students

Full-time students are admitted for the fall term, which starts in August. Part-time enrollment, including for distance learners, is available in the fall or spring semesters at the Director's discretion, so a January start is possible on that route. Before you enroll, you'll need a basic Federal Income Tax course at the J.D. level.

If you're a Miami Law student, the joint J.D./LL.M. can be done in as few as 7 semesters, or 6 semesters plus 2 summers. You apply during your second year of law school and begin LL.M. courses in the second semester of that year or the first semester of your third year.

The joint degree combines 76 J.D. credits with 26 LL.M. credits.

The application fee is $60. Miami Law automatically considers every admitted student for scholarships based on merit, need and available funds, so you don't need a separate application, and it awards partial scholarships each year to entering LL.M. students with excellent academic records. Competition-based half-tuition awards exist for participants in moot court events such as the Vis Moot, and many students combine scholarships with aid from employers or governments.

The degree is based at the law school in Coral Gables, with full-time study on campus. Part-time enrollment is also open, including for distance learners, at the Director's discretion. The calendar around the classes matters as much as the room. Weekly Tax Talks run all year, and in the fall the speakers show you the different ways to work as a tax lawyer.

In the spring, you'll work in groups on presentations about current tax topics, explaining complex issues in language future clients can follow. You can attend a reception on the eve of the American Bar Association's US and Latin America Tax Practice Trends Conference and events from groups such as the Greater Miami Tax Institute, the Florida Bar and the South Florida Tax Litigation Association.

The school's career advisor works with you one on one on networking, resumes and interviews, and you can use the University of Miami's Accounting Career Fair each fall.

The full rubric is on the methodology page.

Miami Law's alumni profiles point to jobs and depth. A 2021 graduate, now a senior associate in international tax services at BDO, said Miami Law helped secure that position during the final semester and gave the foundation for a career in international taxation.

A 2015 J.D./LL.M. graduate came to build a strong base of tax knowledge for creative tax solutions, and a 2017 triple degree graduate, now at Holland & Knight, said the program prepared them to advise on the most complex matters. A prospective student posting on an LL.M. forum in 2026 reported hearing back with a scholarship within days of applying.

Outside lists add to that: LLM GUIDE puts Miami Law 18th in its 2026 list of the most popular tax LL.M. programs.

• Which concentration fits the work I want to do, and can I still take electives outside it?
• If I enroll part time or as a distance learner, how do students usually plan their first two semesters?
• Would the IRS Externship fit alongside my other courses in the semester I want to take it?
• How early should I apply to have scholarship money in place before the fall start?
• Which employers attend the Accounting Career Fair and the tax recruiting events each fall?

• Best Master's in Taxation Rank 25 of 78, master's
• On-Campus Master's in Taxation Rank 13 of 37, master's
• Part-Time Programs Rank 12 of 39, master's
• Best for Working Professionals Rank 15 of 46, master's
• Best for Parents Rank 15 of 46, master's
• Private University Programs Rank 13 of 43, master's
• LLM in Taxation Rank 12 of 22, master's
• International Taxation Rank 4 of 12, master's
• Best Programs in Florida Rank 3 of 6, master's

• Master of Science in Taxation

  M.S., Master's

  On Campus $2,255 per credit Score 37.8

• Weber State University

  Master of Taxation (MTax)

  Utah Score 58.7

• Walsh College

  Master of Science in Taxation

  Michigan $991 per credit Score 59.0

• New York University

  Master of Studies in Law in Taxation

  New York $3,638 per credit Score 58.3

• Taft University System

  Master of Laws in Taxation (LLM)

  Colorado $600 per credit Score 59.5