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

Overview

micro1 is looking for Enrolled Agents and CPAs who actively prepare individual tax returns to support a customer project focused on training next-generation AI systems. The work centers on preparing and reviewing complex Form 1040 returns under TY2025 rules, documenting how each figure is derived, and evaluating AI-generated outputs for accuracy and completeness.

This is a contractor role for U.S.-based remote work. The source indicates 30 openings.

What You'll Do

• Prepare complete federal individual income tax returns (Form 1040) from scratch under TY2025 rules.
• Work through worksheets, phase-outs, limitations, and carryovers by hand.
• Write clear preparer notes so each number on the return can be traced and reproduced.
• Build realistic, self-contained tax scenarios with facts such as dates, filing status, and expected results.
• Include complex return situations involving self-employment, partnership and S-corporation K-1s, investments, and credits.
• Review AI-generated returns and computations for accuracy and completeness, and flag issues by severity.
• Identify ambiguities, exceptions, and conflicts in the law or IRS guidance and document them in structured written feedback.
• For expert and adjudicator levels, strengthen and audit scenarios and help resolve disputed outcomes.

Requirements

• Active EA or CPA currently preparing individual Form 1040 returns.
• At least 3 tax seasons of experience with complex returns, not mainly W-2 returns.
• Fluency in TY2025 tax rules.
• Ability to compute a full return by hand, including worksheets, phase-outs, and carryovers.
• Ability to explain each number clearly in written notes with clarity, objectivity, and reproducibility.
• Strong written communication skills.

Preferred Experience

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

Levels

• Contributor: Meets the required qualifications.
• Expert: 5+ tax seasons, with experience auditing and strengthening scenarios; trainer, reviewer, or QC background preferred.
• Adjudicator: 10+ years of experience with review or sign-off responsibility; IRS exam, representation, or QC partner background preferred.