General Procedures

Applicants must submit an online application. Admission to the Program is granted on a rolling basis. The application deadlines are July 31st (Fall) and November 30th (Spring). Official transcripts of qualifying grades from all academic institutions must be sent to the Graduate Tax Program directly from the registrar’s office of the applicant’s school. A $50 non-refundable application fee must also accompany the application form. One letter of recommendation is required.

We prefer to receive transcripts, test scores, and other forms electronically at Our mailing address is: Villanova Graduate Tax Program, Villanova University School of Law, 299 N. Spring Mill Road, Villanova, Pennsylvania 19085-1682

Admission is offered to qualified applicants whose previous academic or other experience and test scores, when applicable, indicate a high probability of success in the Program.  Experience in the tax area is also considered in the admission decision.

Financial Aid

In order to qualify for financial aid, a student must be (1) admitted to the Program; (2) a U.S. citizen, national or an eligible non-citizen; (3) enrolled at least half-time; and (4) must meet any other applicable requirements identified by the Villanova Law School Financial Aid Office.  For purposes of the financial aid rules applicable to the Graduate Tax Program, four credits are considered half-time participation and six or more credits are considered full-time participation.

For information about loans and financial aid, contact the School of Law Financial Aid Office.  Call: 610-519-7015, email: or visit the website.

International Applicants:

Applicants must have excellent English language writing and speaking ability.  In addition to the required documents, applicants whose native language is other than English are required to take the Test of English as a Foreign Language (TOEFL exam) and obtain a score exceeding 100 points on the internet-based TOEFL exam (with minimum scores of 25 in each of the four sections) or 600 on the paper-based TOEFL exam (with minimum scores of 60 in each of the three sections).

Admissions Requirements

Masters of Laws in Taxation (LLM)

Generally, enrollment is limited to applicants who have received a JD or LLM from an ABA-Accredited American Law School.   Admission is selective.  The applicant’s academic credentials, professional experience, letters of recommendation, and personal statement are all considered.  Official transcripts for all credits leading to that degree must be submitted.  An application for admission may be submitted during the applicant’s final year in law school, for a tentative admission determination subject to an acceptable final JD transcript.  An applicant who did not attend law school in the United States must demonstrate that he or she has completed all of the educational requirements and other prerequisites for the practice of law in a foreign country.

Masters of Taxation (MT)

Generally, MT applicants are required to have earned a baccalaureate degree in accounting from an accredited university.  Admission is selective.  The he applicant’s academic credentials, professional experience, letters of recommendation, and personal statement are all considered.  At least one year of experience in the general field of taxation preferred, but not required.  Official transcripts for all credits leading to that degree must be submitted.   In addition, MT applicants must have either passed the CPA exam or have taken the Graduate Management Aptitude Test (GMAT) with an acceptable score.  Official GMAT scores and/or a copy of the CPA exam results or license must also be submitted.

Certificate Programs

Matriculated Graduate Tax students can use their electives to qualify for a certificate, thereby treating it as evidence of an area of specialization in augmentation of their regular LLM or MT degree.  Each “certificate only” applicant must submit the regular admission application form and designate for which certificate he or she is applying. 

Attorneys should include an official copy of the law school transcript showing the awarding of his or her JD degree.  An acceptable grade point average is required for all courses taken during the candidate’s pursuit of his or her JD.  Accountants must have either passed the CPA exam or have acceptable GMAT scores.  Candidates that are neither attorneys nor accountants must have a baccalaureate degree from an accredited college or university.  Additionally, the candidate must have a professional certification in the financial planning area (e.g., CLU, CFP) and experience in individual business, financial planning, or both.

Visiting LLM Students

To accommodate matriculates in other graduate tax programs, particularly those programs that do not offer a Summer term, the Graduate Tax Program permits graduate tax students from other schools to enroll in certain courses. To qualify, the visiting candidate must provide evidence of good academic standing in her or his program. The candidate should determine in advance that his or her program will accept the credit earned.

A visiting student should complete the regular admission application form and designate visiting student status in the space provided. The $50 application fee is waived.

Send to:

Graduate Tax Program
Villanova University School of Law
299 N. Spring Mill Road
Villanova, Pennsylvania 19085-1682

Contact Us


Phone Numbers
Office: 610-519-7043 or
Professor Vines: 610-519-4533
FAX: 610-519-8018

Office Hours
Spring and Fall: 9:00 AM – 8:15 PM
Summer: 9:00 AM – 6:30 PM