Admission Requirements

Admission for the Tax LLM program is highly competitive. The applicant's academic record, professional experience, and letters of recommendation, as well as the rigor of the institutions awarding the applicant's baccalaureate, law, and other graduate degrees are taken into account.

Students will generally be admitted in the fall term. Students may be admitted in the spring or summer term if they can meet the prerequisites for courses offered that term. Students entering other than in the fall should not expect to be able to complete all program requirements in a single year.

Applications are accepted and decisions regarding admission are made on a rolling basis. While earlier applications are more likely to receive a favorable response, applications will be accepted on a priority basis.  

Qualifications

Enrollment to the Tax LLM program is limited to applicants who have received a JD or LLB from an ABA-accredited American law school or the foreign equivalent.

Application Requirements

  • Application Form (Complete and submit Electronic Application online through LSAC)
  • Application Fee 
  • Personal Statement
  • Law School Transcripts
  • Two Letters of Recommendation
  • Current Resume
  • TOEFL (International Students)

Personal statements should address the applicants interest in and qualifications for Loyola's Tax LLM program, and should generally be one to two pages in length. 

Application Priority Deadlines

  • Fall Admissions, June 30
  • Spring Admissions, November 28
  • Summer Admissions, March 31

Prerequisites

Students who have not completed an introductory US federal income tax law course of at least three semester units prior to entry into the program must meet this requirement by taking Loyola's Income Taxation I as special students during the spring or summer term prior to matriculation, or concurrently with other LLM courses in the semester in which they begin the program.

International Students

Applications will be accepted from lawyers with training from outside the United States. Such applicants should be aware, however, that the program is not designed to qualify them to sit for the California or any other bar. In addition to other required documents, applicants presenting credentials from a law school in which English was not the primary language of instruction must also present a TOEFL score of at least 600 or better on the paper based TOEFL exam, 250 on the computer-based version, or a minimum total score of 100 (with a score of 25 for each of the 4 subsections) on the IBT TOEFL exam. Unfortunately, we cannot offer conditional acceptance for students who do not meet the minimum TOEFL score requirement.

Special Students

Practicing attorneys not interested in earning a Tax LLM degree may take Tax LLM courses as special students with the consent of the Tax LLM program director.  Special students receive grades in their Tax LLM courses and are expected to attend and participate in the courses as they would as LLM students.  Courses taken as a special student count toward the LLM degree if a special student later matriculates in the Tax LLM Program.

Learn more about the Special Student application process.