Laminated composite beams with variable thickness are being widely used in many engineering applications. To enhance the dynamic behavior of structures subject to random loading, tapered laminated beams incorporated with magnetorheological (MR) fluids (MR-tapered beam) are proposed. A finite element model has been developed for random vibration analysis of MR-tapered beam based on layerwise displacement theory. The effects of thickness ratios of tapered beam, magnetic fields, statistical properties, correlation and autocorrelation on dynamic behaviors of structures have been investigated. The proposed structural element significantly enhances the dynamic response of MR-tapered beam under random loading. © 2018 Taylor & Francis Group, LLC