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The graduate taxation program, for full-time or part-time students, is a comprehensive, advanced degree program designed for attorneys intending to specialize in tax practice. It focuses not only on technical mastery of the tax laws but also on wider issues of tax and fiscal policy.

Most of the courses in the curriculum provide survey-level instruction in subjects typically not addressed in J.D. level tax courses. In addition, advanced courses develop in-depth, practice-oriented expertise.

Tax LL.M. degree requirements

Accelerated Tax LL.M.

Students can earn both a J.D. and LL.M. (in Taxation) in only seven semesters of full-time study in our accelerated Tax LL.M. Program.
This dual degree program does not change the requirements for either degree, but it does allow students to count a limited number of classes toward satisfying both degrees.

Read more about the Accelerated Tax LL.M. degree and see degree requirements. 

View the  of the Accelerated Tax LL.M. degree Information Sheet.

Admission Criteria

Admission to this program is by selection. An applicant for admission to the LL.M. (Taxation) degree program must hold a J.D. degree from an ABA accredited law school. Students may attend either full- or part-time, but admission for the full time program is effective for the fall term only.

Application Procedure

Applicants must include with their applications a letter stating why they are interested in entering the graduate degree program, two letters of recommendation, and certified transcripts from both their undergraduate and law schools. Applications for the full-time program beginning in the fall term should be received by the admissions office by April 15 of the year of intended enrollment. Applications for the part-time program beginning in the fall term should be received by the admissions office by April 15 of the year of intended enrollment, and for the part-time program beginning in the spring term by December 1 of the year preceding enrollment. 

Scholarships and Financial Aid

We may be able to provide scholarship assistance to a limited number of full-time graduate students. There is not a separate application; your LL.M. application serves as your scholarship application.

Additionally, the SMU Graduate Financial Aid Office is available to assist U.S. students in obtaining student loans.

2024-2025 LL.M. Tuition, Fees, and Estimated Expenses (standard course load of 12-17 hours).

The full time tuition and fees for the Program allows students to take between 8 and 14 hours a semester. To be considered full time, a student must take at least 8 credit hours. A student who enrolls in less than 8 credit hours is considered to be a part time student in the program.

For more information see: Graduate Tuition and Fees.