Corporate Tax Expert

About the work We're building a high-quality library of corporate tax work products. You'll complete self-contained tax exercises from mock files (trial balances, intercompany agreements, deal documents) and produce the deliverable for each, graded against a rubric.

What you'll do

• Build quarterly and annual income tax provisions under ASC 740 with current and deferred calculations and rate reconciliation.

• Prepare returns and supporting workpapers across federal, state apportionment and international regimes, and forecast cash taxes by jurisdiction.

• Produce technical computations and studies: GILTI, FDII, BEAT, Pillar Two, 163(j) limitation, and net operating loss and attribute analysis.

• Build transfer pricing master file and local file documentation with intercompany agreement and policy review.

• Work transaction tax: diligence of exposures and attributes, structuring memos, and documented tax positions including FIN 48 reserves.

You're a fit if you have

• 4+ years in corporate income tax, in-house or Big 4.

• Depth in at least one of: provision and compliance, international and transfer pricing, or M&A tax.

Nice to have

• CPA; JD or LLM in Taxation; EA; CTA. Tax equity and HLBV modeling experience.

Assessment An ASC 740 provision from a mock trial balance; a transfer pricing benchmarking memo; a deal tax structuring recommendation.

Note: this is corporate income tax. Individual return preparation, payroll tax, and sales-tax-only backgrounds are out of scope.

We consider all qualified applicants without regard to legally protected characteristics and provide reasonable accommodations upon request.

Contract and Payment Terms

• You will be engaged as an independent contractor.
• This is a fully remote role that can be completed on your own schedule.
• Projects can be extended, shortened, or concluded early depending on needs and performance.
• Your work at Mercor will not involve access to confidential or proprietary information from any employer, client, or institution.
• Payments are weekly on Stripe or Wise based on services rendered.
• Please note: We are unable to support H1-B or STEM OPT candidates at this time.

About Mercor

Mercor partners with leading AI labs and enterprises to train frontier models using human expertise. You will work on projects that focus on training and enhancing AI systems. You will be paid competitively, collaborate with leading researchers, and help shape the next generation of AI systems in your area of expertise.