Tax Preparer, Individual Income Tax (Form 1040), TY2025 (EA/CPA)

micro1

$50–75/hr United States Senior

Preparing complete US individual tax returns by hand and writing notes that trace every figure, then reviewing AI-generated returns for errors. Suits active enrolled agents and CPAs with several seasons of complex 1040 work.

About the role

Role Title: Tax Preparer, Individual Income Tax (Form 1040), TY2025 (EA/CPA)

Location: US, Remote

micro1 is engaging Enrolled Agents and CPAs who actively prepare individual returns to participate in a project supporting a customer. In this role, you’ll apply your hands-on preparation expertise to help train next-generation AI systems. Your work will shape how models learn, reason, and perform through high-quality, real-world input. No prior experience in AI is required. Your domain knowledge is what matters.

Scope of Work

  • Prepare complete federal individual returns (Form 1040) from scratch under TY2025 rules, working through the worksheets, phase-outs, limitations, and carryovers by hand.
  • Write clear, concise preparer notes explaining how each figure on the return was derived, so that every number can be traced and reproduced.
  • Build realistic, self-contained tax scenarios involving complex returns, including self-employment, partnership and S-corporation K-1s, investments, and credits, specifying facts, dates, filing status, and expected results.
  • Review and evaluate AI-generated returns and computations for accuracy and completeness, flagging errors by severity (critical, secondary, minor).
  • Identify ambiguities, exceptions, and conflicts in the law or IRS guidance, and document them in structured written feedback within the digital review platform.
  • Experts and Adjudicators: strengthen and audit scenarios and reviews, and resolve disputed outcomes (see levels below).

Required Qualifications (all levels)

  • Active EA or CPA who currently prepares individual (1040) returns.
  • 3+ tax seasons on complex returns (Schedule C, K-1s, investments, credits), not mainly W-2 returns.
  • Fluency in TY2025 rules.
  • Ability to compute a full return by hand (worksheets, phase-outs, carryovers) and explain each number in clear written notes.
  • Strong written communication, with an emphasis on clarity, objectivity, and reproducibility.

Levels

  • Contributor: Meets the required qualifications above.
  • Expert: 5+ tax seasons. Able to audit and strengthen scenarios, making a task harder without making it vague. Trainer, reviewer, or QC background preferred. A careful, independent preparer who builds the return from scratch.
  • Adjudicator: 10+ years with review or sign-off responsibility. IRS exam, representation, or QC partner background preferred.

Preferred Experience (specialty areas)

  • Foreign tax credit and K-1 reporting
  • Small business: Schedule C, Section 179, QBI deduction
  • Investments and capital gains
  • Energy and education credits

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