{"schemaVersion":"1.0","exportedAt":"2026-05-15T12:39:39.730Z","occupation":{"soc":"13-2082.00","title":"Tax Preparers","group":"Business & Financial Operations","sector":"52","jobZone":3,"jobZoneInferred":false},"framework":{"version":"v.26.05","description":"","contextCovered":"This framework covers tax preparation practice across retail tax offices, small accounting firms, and independent preparer settings, spanning individual filer support through small-business return complexity at Job Zone 3.","levels":{"emerging":{"label":"Emerging","statements":["Basic tax forms and instructions — locate and interpret under direct supervisor guidance during initial client file review.","Adding machines and personal computers — operate to compute taxes owed or overpaid on straightforward individual returns under close oversight.","Standard tax tables and rate schedules — reference and apply following step-by-step protocols provided by a senior preparer.","Client intake interviews — conduct with structured question guides to gather basic information on taxable income and deductible expenses.","Simple individual tax returns — assist in preparing by entering data into tax preparation software under direct supervision in a retail tax office.","Income statements and basic expenditure records — review to identify which tax forms are needed, with supervisor confirmation of each selection.","Data entry totals on forms prepared by others — check for arithmetic errors using spreadsheet software following a defined verification checklist.","Common federal and state tax filing deadlines — recognize and track using a shared calendar or project management tool to support timely submission.","Tax preparation software interfaces — navigate to input client data accurately into designated fields on standard W-2 and 1099-based returns.","Client communication — respond to routine questions about form requirements using scripted guidance provided by the supervising tax professional."]},"developing":{"label":"Developing","statements":["Individual and small-business tax returns of moderate complexity — prepare independently using tax preparation software in a storefront or small-firm setting.","Applicable adjustments, deductions, and credits — identify and apply routinely to reduce clients' tax liability within familiar income categories and filing statuses.","Client interviews — conduct without structured guides to elicit complete information on taxable income, allowances, and deductible business expenses.","Federal and state tax laws relevant to common filing situations — explain clearly to individual clients during in-office consultations.","Financial records including income statements and expenditure documentation — review and analyze with reduced oversight to select appropriate tax forms.","Completed returns prepared by entry-level staff — verify for data entry errors, procedural omissions, and arithmetic inaccuracies before submission.","Tax preparation and accounting software — use proficiently to manage multiple client files simultaneously during the peak filing season.","Client service interactions — handle with active listening and clear oral expression to build trust and ensure accurate information exchange.","Time management techniques — apply to prioritize a caseload of routine and moderately complex returns against filing deadlines.","Electronic mail and document management software — use to exchange sensitive financial documents with clients while maintaining confidentiality protocols."]},"proficient":{"label":"Proficient","statements":["Complex individual and small-business tax returns — prepare autonomously, applying nuanced judgment on deductions, credits, and multi-state filing requirements.","Tax minimization strategies — evaluate and implement across a diverse client portfolio by leveraging all appropriate adjustments and credits within legal boundaries.","Non-routine tax situations — analyze using inductive and deductive reasoning to determine correct treatment for uncommon income sources and expenses.","Clients facing audit risk or amended return needs — advise by interpreting relevant federal and state tax law and communicating findings in plain language.","Financial analysis software and advanced spreadsheet tools — employ to model tax scenarios and support data-driven recommendations for small-business clients.","Quality review of full return packages — conduct systematically to detect procedural, legal, and computational errors across an entire office workload.","Changing tax legislation — monitor through active learning and translate into updated preparation practices with minimal direction from management.","Billing and invoicing software — oversee for client account accuracy, ensuring fees align with service complexity and firm pricing standards.","Client retention and satisfaction — sustain through consistent service orientation, follow-through on commitments, and proactive communication throughout the tax year.","Cross-functional records including payroll, depreciation schedules, and asset documentation — integrate to produce accurate and defensible business tax returns."]},"advanced":{"label":"Advanced","statements":["Firm-wide tax preparation standards and quality control procedures — develop and implement to ensure compliance, accuracy, and consistency across all staff levels.","Junior and mid-level tax preparers — mentor and train on complex return preparation, tax law interpretation, and professional ethics in a structured office environment.","Strategic tax planning frameworks — design for small-business clients by synthesizing accounting knowledge, legal requirements, and financial analysis capabilities.","Organizational workflow and project management systems — architect to optimize throughput during peak filing seasons and eliminate bottlenecks across the preparer team.","Federal and state regulatory changes — assess for organizational impact and direct updates to internal procedures, training materials, and client advisories.","High-stakes or high-complexity client engagements — lead personally, applying advanced judgment to navigate ambiguous tax law and represent the firm's technical authority.","Staff performance and competency development — evaluate using defined benchmarks tied to accuracy rates, client satisfaction, and filing efficiency metrics.","Technology adoption decisions — guide for tax preparation, document management, and financial analysis platforms to modernize practice operations.","Ethical standards and professional integrity culture — model and reinforce across the organization to protect client trust and ensure regulatory compliance.","Cross-industry client advisory relationships — cultivate by translating complex tax and accounting insights into actionable business guidance for small-business owners and entrepreneurs."]}}},"sources":{"onet":"v30.2 (CC BY 4.0)","crosswalk":"https://skillscrosswalk.com","generator":"LER.me"},"attribution":"© EBSCOed"}