Admissions: LL.M. in Taxation

Important Update

The Master of Laws in Taxation program is no longer accepting applications, and the degree will be discontinued. Required coursework for current students will be offered until the end of the Summer 2028 term, and the tax faculty has created a teach-out plan so that students may complete the degree during this period. Current LLM in Taxation students should contact Dean Jen Bretschneider to create individual study plans to complete their degrees during this teach-out term. Likewise, current students in the Employee Benefits and Estate Planning certificate programs who may be interested in transferring to the LLM in Taxation program should speak with Dean Bretschneider about possible options.

The JD/LLM in Taxation concurrent degree program will not be available for Temple JD students entering in Fall 2024 and afterward. Temple JD students who began their JD programs in Fall 2023 or earlier should speak with Dean Bretschneider (jennifer.bretschneider@temple.edu) and the tax faculty about earning the JD/LLM in Taxation during the teach-out term.

Eligibility Requirements

Applicants must be on track to graduate from law school before they enroll and satisfactorily complete a basic federal income tax course or demonstrated comparable work experience. Applicants who do not complete a basic federal income tax course must take the basic course (Taxation 600) offered in Temple’s J.D. program in the first term upon enrollment unless an exception is given. Credits earned in meeting this prerequisite will not be applied toward the LL.M. degree.

Application Deadlines

Applicants are invited to apply for admission to the Tax LL.M. program and/or certificate programs by the following deadlines before each semester:

Semester	Deadline
Fall	August 1
Spring	December 15
Summer	May 1

Applicants are admitted on a rolling basis and are encouraged to apply as early as possible while space is available in the program.

Application Procedure

Step 1: Apply Online

Begin Application

Current Applicants

Step 2: Submit Required Documents

In addition to completing the online application, all candidates seeking admission to the Tax LL.M. program and/or the Estate Planning Certificate and Employee Benefits Certificate Programs must submit the following:

Personal statement
Law school transcript
Application fee (waived for Temple Law School graduates)
Resume/CV
For lawyers trained in a non-English speaking country, official test results for TOEFL, IELTS or Duolingo assessment exam must be submitted unless a waiver is provided. Please see below for details.

English Proficiency Requirements – expand for details

English proficiency is one of the most important predictors of your success in our program. For this reason, and to ensure students have the requisite language skills to succeed at Temple Law, we require proof of English proficiency from every applicant who is not a native English speaker

	English Proficiency Exam		Minimum Accepted Score
	TOEFL		88
	IELTS		6.5 with no individual score below 6.0
	Duolingo English Test (DET)		115

If you do not meet these scores, you may be eligible for conditional admission if you attend an intensive English training course. Please learn more about our conditional admission program below.

Requests to waive the English proficiency requirement may be granted on a case-by-case basis by the admissions committee. Waiver requests will be considered if (i) your native language is English, (ii) if you have lived and worked in the U.S. for more than two years, or (iii) if you possess a university degree from an institution in which English is the primary language of instruction.

Your academic transcripts must verify that your degree was obtained from an English-speaking institution. If not, we may request you provide supplemental documentation from your law school to confirm that the coursework was taught in English.

If you take the TOEFL and submit your application through ETS, Temple’s Institution Code is 2906. The law school’s Department Code is 03.

Tuition

Tuition for the LL.M. in Taxation program is set in the spring of each year by Temple University Trustees.

Enrollment	Pennsylvania Resident	Non-Resident
Full-Time or Part-Time (Per Credit)	$935	$1,150

In addition to tuition, students are charged a Matriculation fee and University Services fee depending on the number of credits a student is taking each semester. A breakdown of these fees is available here.

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