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Tax Preparers

SOC 13-2082.00Job Zone 3 · Medium Preparationv.26.05

Context coveredThis 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.

Sources:O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.SkillsCrosswalkSkillsCrosswalk — O*NET enrichment + adjacency index. Opens in new tab.
Emerging
Entry / Apprentice
  1. Basic tax forms and instructions — locate and interpret under direct supervisor guidance during initial client file review.
  2. Adding machines and personal computers — operate to compute taxes owed or overpaid on straightforward individual returns under close oversight.
  3. Standard tax tables and rate schedules — reference and apply following step-by-step protocols provided by a senior preparer.
  4. Client intake interviews — conduct with structured question guides to gather basic information on taxable income and deductible expenses.
  5. Simple individual tax returns — assist in preparing by entering data into tax preparation software under direct supervision in a retail tax office.
  6. Income statements and basic expenditure records — review to identify which tax forms are needed, with supervisor confirmation of each selection.
  7. Data entry totals on forms prepared by others — check for arithmetic errors using spreadsheet software following a defined verification checklist.
  8. Common federal and state tax filing deadlines — recognize and track using a shared calendar or project management tool to support timely submission.
  9. Tax preparation software interfaces — navigate to input client data accurately into designated fields on standard W-2 and 1099-based returns.
  10. Client communication — respond to routine questions about form requirements using scripted guidance provided by the supervising tax professional.
Developing
Mid-level / Established
  1. Individual and small-business tax returns of moderate complexity — prepare independently using tax preparation software in a storefront or small-firm setting.
  2. Applicable adjustments, deductions, and credits — identify and apply routinely to reduce clients' tax liability within familiar income categories and filing statuses.
  3. Client interviews — conduct without structured guides to elicit complete information on taxable income, allowances, and deductible business expenses.
  4. Federal and state tax laws relevant to common filing situations — explain clearly to individual clients during in-office consultations.
  5. Financial records including income statements and expenditure documentation — review and analyze with reduced oversight to select appropriate tax forms.
  6. Completed returns prepared by entry-level staff — verify for data entry errors, procedural omissions, and arithmetic inaccuracies before submission.
  7. Tax preparation and accounting software — use proficiently to manage multiple client files simultaneously during the peak filing season.
  8. Client service interactions — handle with active listening and clear oral expression to build trust and ensure accurate information exchange.
  9. Time management techniques — apply to prioritize a caseload of routine and moderately complex returns against filing deadlines.
  10. Electronic mail and document management software — use to exchange sensitive financial documents with clients while maintaining confidentiality protocols.
Proficient
Senior / Expert IC
  1. Complex individual and small-business tax returns — prepare autonomously, applying nuanced judgment on deductions, credits, and multi-state filing requirements.
  2. Tax minimization strategies — evaluate and implement across a diverse client portfolio by leveraging all appropriate adjustments and credits within legal boundaries.
  3. Non-routine tax situations — analyze using inductive and deductive reasoning to determine correct treatment for uncommon income sources and expenses.
  4. Clients facing audit risk or amended return needs — advise by interpreting relevant federal and state tax law and communicating findings in plain language.
  5. Financial analysis software and advanced spreadsheet tools — employ to model tax scenarios and support data-driven recommendations for small-business clients.
  6. Quality review of full return packages — conduct systematically to detect procedural, legal, and computational errors across an entire office workload.
  7. Changing tax legislation — monitor through active learning and translate into updated preparation practices with minimal direction from management.
  8. Billing and invoicing software — oversee for client account accuracy, ensuring fees align with service complexity and firm pricing standards.
  9. Client retention and satisfaction — sustain through consistent service orientation, follow-through on commitments, and proactive communication throughout the tax year.
  10. Cross-functional records including payroll, depreciation schedules, and asset documentation — integrate to produce accurate and defensible business tax returns.
Advanced
Lead / Principal / Executive
  1. Firm-wide tax preparation standards and quality control procedures — develop and implement to ensure compliance, accuracy, and consistency across all staff levels.
  2. Junior and mid-level tax preparers — mentor and train on complex return preparation, tax law interpretation, and professional ethics in a structured office environment.
  3. Strategic tax planning frameworks — design for small-business clients by synthesizing accounting knowledge, legal requirements, and financial analysis capabilities.
  4. Organizational workflow and project management systems — architect to optimize throughput during peak filing seasons and eliminate bottlenecks across the preparer team.
  5. Federal and state regulatory changes — assess for organizational impact and direct updates to internal procedures, training materials, and client advisories.
  6. High-stakes or high-complexity client engagements — lead personally, applying advanced judgment to navigate ambiguous tax law and represent the firm's technical authority.
  7. Staff performance and competency development — evaluate using defined benchmarks tied to accuracy rates, client satisfaction, and filing efficiency metrics.
  8. Technology adoption decisions — guide for tax preparation, document management, and financial analysis platforms to modernize practice operations.
  9. Ethical standards and professional integrity culture — model and reinforce across the organization to protect client trust and ensure regulatory compliance.
  10. Cross-industry client advisory relationships — cultivate by translating complex tax and accounting insights into actionable business guidance for small-business owners and entrepreneurs.

AI-at-Work Competency Framework

Sources:Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab.Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab.WEF Skills TaxonomyWEF Skills Taxonomy 2021 — Building a Common Language for Skills at Work. Opens in new tab.
Subscriber feature

Authoritative source data identified for 998 occupations

How a worker at each mastery level uses, directs, and evaluates AI tools in this occupation. Each statement cites its evidence inline; click a citation chip to verify the source.

Emerging
  1. AI-assisted tax form lookup — uses an AI assistant to retrieve line-by-line instructions and tax table values for standard 1040 filings, manually verifying each result against the official IRS form before entry Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab..
  2. Basic deduction prompting — queries an AI tool with client-provided income figures to surface common deductions and credits applicable to simple returns, confirming eligibility through published IRS guidance Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab..
Developing
  1. Client data extraction support — feeds interview notes and source documents into an AI assistant to identify taxable income items and deductible expenses, then reviews the compiled list with the client for accuracy Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab..
  2. Tax calculation delegation — hands off structured income and expense figures to an AI assistant to compute preliminary tax liability and estimated refund, auditing the arithmetic output before entering values on the return Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab. Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab..
  3. Adjustment and credit identification — directs an AI tool to scan a client's financial profile for applicable adjustments and credits, evaluating each suggestion against current tax law before applying it to minimize liability WEF Skills TaxonomyWEF Skills Taxonomy 2021 — Building a Common Language for Skills at Work. Opens in new tab..
Proficient
  1. Complex return orchestration — coordinates AI assistance across multiple schedules (C, D, E) for small-business clients, sequencing prompts to handle self-employment income, capital gains, and rental activity while retaining authorship of every filing decision Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab. Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab..
  2. Client advisory synthesis — uses an AI assistant to draft plain-language explanations of tax outcomes and year-end planning strategies, editing for accuracy and tailoring tone to the individual client before delivery Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab..
  3. Compliance cross-check workflow — runs completed draft returns through an AI review prompt to flag potential errors, omissions, or audit-risk items, then resolves each flag against authoritative tax code references Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab. WEF Skills TaxonomyWEF Skills Taxonomy 2021 — Building a Common Language for Skills at Work. Opens in new tab..
  4. Time-load management — leverages AI-driven automation of repetitive data entry and form population to compress per-return cycle time, reallocating saved capacity to higher-complexity client interviews Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab..
Advanced
  1. AI workflow design for the practice — architects firm-wide prompt templates and validation checkpoints for AI-assisted return preparation, setting quality-control standards that junior preparers follow across all return types Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab. WEF Skills TaxonomyWEF Skills Taxonomy 2021 — Building a Common Language for Skills at Work. Opens in new tab..
  2. Autonomous AI task scoping — evaluates which return segments (routine wage income, standard deductions) can be handled with high AI autonomy versus which (complex basis calculations, multi-state apportionment) require preparer-led judgment, calibrating delegation accordingly Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab. Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab..
  3. Regulatory change integration — monitors IRS guidance updates and immediately redesigns AI prompting strategies and review checklists to reflect new law, ensuring the practice's AI-assisted outputs remain compliant without manual rework WEF Skills TaxonomyWEF Skills Taxonomy 2021 — Building a Common Language for Skills at Work. Opens in new tab. Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab..
Evidence pack
AEI usage
Task observations: 1738
Augment share: 95%
Time saved: 88%
AI autonomy: 2.94
SAFI positioning
Top skill: Reading Comprehension
Score: 45.5 / 100
Quadrant: Q2_ai_augmented
precision: exact
WEF cluster
Data Science and Analysis
data_science_and_analysis
Sources:Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab.Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab.WEF Skills TaxonomyWEF Skills Taxonomy 2021 — Building a Common Language for Skills at Work. Opens in new tab.

Pathsmith Durable Skills Framework

Sources:Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Subscriber feature

Ten durable-skill domains mapped to four proficiency/role levels for each occupation. Each statement is aligned to the Pathsmith taxonomy, derived from trusted grounding data and mapped to occupation-specific O*NET tasks and skills.

1Communication11 statements
Emerging
  1. Client intake questioning — asks basic questions to collect taxpayer name, filing status, and income sources during initial interview in a structured office setting Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Tax form explanation — conveys the purpose of standard forms such as W-2s and 1099s to clients using plain language O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Developing
  1. Deduction explanation — describes common adjustments and credits to clients in clear, jargon-free terms during tax preparation appointments Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Written correspondence — drafts accurate follow-up emails or letters requesting missing documentation from taxpayers Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  3. Active listening in client sessions — identifies unstated income sources or overlooked deductions by probing client responses during interviews O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Applying
  1. Complex situation communication — explains implications of self-employment income, rental properties, or investment gains to clients with varied financial literacy levels Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Federal and state law explanation — articulates applicable tax law provisions to individuals and small business clients in accessible, accurate terms O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  3. Error notification — communicates arithmetic or procedural discrepancies found during return review to clients or colleagues with clarity and tact Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Exceeding
  1. Multi-stakeholder tax briefing — leads client consultations involving complex filing scenarios, coordinating communication among taxpayers, business partners, and financial advisors Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Regulatory change communication — proactively translates new IRS or state tax code updates into client-facing guidance that drives informed decision-making Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  3. Mentored communication coaching — models effective client interview techniques and written correspondence standards for less experienced preparers Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
2Leadership9 statements
Emerging
  1. Self-directed task initiation — takes responsibility for organizing personal client queue and completing assigned returns on schedule without prompting Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Peer assistance — volunteers to verify totals or review entries on returns prepared by colleagues when workload permits Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Developing
  1. Quality ownership — identifies and corrects errors in own work before submission, demonstrating accountability for return accuracy Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Workflow prioritization — sequences client appointments and return deadlines independently during peak filing season to meet office targets O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Applying
  1. Junior preparer guidance — directs less experienced staff through standard return preparation procedures and IRS form requirements during busy season Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Process improvement initiative — identifies recurring data entry or procedural errors across the team and proposes corrective workflow adjustments to supervisors Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Exceeding
  1. Team leadership during filing season — coordinates preparer assignments, monitors caseload balance, and resolves escalated client issues across the office during peak periods Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Knowledge transfer leadership — designs and delivers internal training sessions on new tax code provisions, software updates, or complex return types for the preparation team Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  3. Strategic client retention — champions service quality standards and accountability practices that directly improve client satisfaction and repeat business outcomes Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
3Metacognition8 statements
Emerging
  1. Preparation self-monitoring — recognizes gaps in personal knowledge of tax forms or deduction rules and flags unfamiliar return scenarios for supervisor review Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Learning strategy awareness — identifies preferred methods for absorbing new tax code information, such as reading IRS publications versus attending workshops Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Developing
  1. Error pattern recognition — reflects on recurring mistakes in data entry or form selection and adjusts personal verification routines to reduce repeat errors Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Seasonal performance review — evaluates own accuracy rates and client feedback after each filing season to set targeted improvement goals Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Applying
  1. Knowledge gap diagnosis — proactively assesses own understanding of emerging tax topics such as cryptocurrency reporting or gig economy income before client engagements arise Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Cognitive load management — monitors personal decision-making quality during high-volume filing periods and applies deliberate slow-down strategies for complex returns Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Exceeding
  1. Expert self-calibration — benchmarks personal tax preparation accuracy and client outcomes against professional standards and adjusts practice strategies accordingly Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Metacognitive mentoring — coaches junior preparers to recognize their own knowledge limits, verify assumptions in complex returns, and develop reliable self-checking habits Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
4Critical Thinking10 statements
Emerging
  1. Data verification — checks that client-provided income figures match source documents such as W-2s and 1099s before entering data into tax software O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Form selection reasoning — determines the appropriate federal form for a straightforward individual return by comparing client filing status and income type to IRS instructions O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Developing
  1. Deduction eligibility evaluation — analyzes client expense documentation against IRS criteria to determine which items qualify as legitimate deductions or credits Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Inconsistency identification — detects discrepancies between reported income and supporting financial records during return review and investigates root causes Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Applying
  1. Complex return analysis — evaluates interacting factors such as alternative minimum tax exposure, carryforward losses, and phase-out thresholds to determine the optimal filing strategy for a client Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Regulatory interpretation — applies current federal and state tax law to ambiguous client situations, distinguishing between allowable and non-allowable treatments O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  3. Audit risk assessment — examines completed returns for items that deviate from statistical norms and advises clients on documentation requirements to support reported positions Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Exceeding
  1. Multi-year tax strategy reasoning — synthesizes client financial history across multiple tax years to identify optimization opportunities involving loss harvesting, retirement contributions, and entity structure Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Precedent-based judgment — applies knowledge of tax court decisions and IRS rulings to novel client situations where standard form instructions provide insufficient guidance Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  3. Team critical thinking facilitation — leads structured case review sessions where preparers examine complex or disputed returns collectively and reach reasoned, defensible filing positions Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
5Collaboration8 statements
Emerging
  1. Peer verification participation — participates in double-check workflows by reviewing a colleague's arithmetic totals or data entries on straightforward returns Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Information sharing — communicates relevant client details to a supervising preparer when a return exceeds personal scope of knowledge Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Developing
  1. Cross-functional coordination — works with bookkeepers or accountants to obtain complete income statements and expense records needed for small business return preparation O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Shared deadline management — coordinates with office staff to schedule client appointments and balance caseloads during peak filing season Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Applying
  1. Client-preparer team integration — collaborates with clients as active partners in gathering documentation, clarifying ambiguous expenses, and validating final return figures before submission Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Multi-preparer return workflow — contributes specialized knowledge of a tax area such as depreciation or foreign income to a team preparing complex business or partnership returns O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Exceeding
  1. Interdisciplinary tax collaboration — partners with financial planners, attorneys, and CPAs to deliver integrated tax strategies for clients with complex estates, business interests, or multi-state obligations Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Collaborative quality system development — co-designs peer review protocols and shared checklists with colleagues that improve team-wide return accuracy and compliance rates Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
6Character8 statements
Emerging
  1. Confidentiality adherence — handles client Social Security numbers, income data, and financial records with strict privacy and does not share information outside authorized channels Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Honest reporting — enters tax data as provided by clients without embellishment, even when clients express preference for a lower tax liability Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Developing
  1. Regulatory compliance commitment — prepares returns in accordance with current IRS rules and applicable state tax codes regardless of client pressure to minimize taxes improperly Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Professional accountability — acknowledges and corrects own filing errors promptly, notifying supervisors and clients without deflecting responsibility Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Applying
  1. Ethical boundary maintenance — declines to prepare returns that incorporate fraudulent deductions or misrepresented income, and documents the refusal in accordance with office policy Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Client trust stewardship — provides unbiased advice on all available adjustments, deductions, and credits without favoring options that generate higher preparer fees Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Exceeding
  1. Ethics culture leadership — models and articulates professional standards for legal tax minimization versus illegal tax evasion, setting the ethical tone for the preparation team Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Whistleblower courage — escalates observed instances of fraudulent filing practices or data falsification to appropriate oversight authorities despite potential professional consequences Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
7Creativity8 statements
Emerging
  1. Alternative deduction exploration — considers multiple eligible deduction categories when initial review of a client's expenses reveals limited obvious write-offs Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Process workaround generation — identifies an alternative data entry sequence when standard tax software workflow does not accommodate an unusual income type Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Developing
  1. Filing strategy brainstorming — generates and compares multiple filing approaches, such as married filing jointly versus separately, to determine the optimal outcome for a client Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Client documentation prompting — devises creative prompting questions during interviews to surface overlooked deductible expenses clients would not have volunteered independently Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Applying
  1. Tax minimization structuring — designs legitimate multi-element strategies combining retirement contributions, health savings accounts, and timing of income recognition to reduce client tax burden Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Workflow innovation — develops novel office procedures for organizing digital client documents and flagging complex return types that reduce preparation time and error rates Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Exceeding
  1. Novel compliance solution design — constructs original approaches to newly enacted tax provisions where IRS guidance is incomplete, integrating analogous code sections and prior rulings Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Service model reinvention — pioneers new client engagement formats such as year-round tax planning touchpoints that shift the practice beyond transactional filing toward advisory relationships Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
8Growth Mindset8 statements
Emerging
  1. Tax law learning commitment — voluntarily reads IRS publication updates and state tax bulletins to stay current with changes affecting common client return types Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Feedback receptivity — accepts corrections from supervisors on form selection or calculation errors and applies the feedback on subsequent returns without defensiveness Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Developing
  1. Continuing education engagement — completes required preparer education hours and pursues elective courses on complex topics such as business depreciation or multi-state filing Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Challenge-seeking behavior — requests assignment to progressively complex return types, such as rental properties or S-corporations, to expand personal preparation capabilities Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Applying
  1. Setback reframing — treats rejected deduction claims or IRS correspondence on a prepared return as learning opportunities and documents takeaways for future similar cases Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Skill stretch through technology — adopts new tax preparation software features or e-filing platforms proactively, viewing unfamiliar tools as opportunities rather than obstacles Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Exceeding
  1. Mastery pursuit modeling — pursues advanced credentials such as Enrolled Agent or CPA designation while continuing to prepare client returns, demonstrating sustained effort toward expertise Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Growth culture cultivation — normalizes mistake analysis and knowledge-sharing within the team by facilitating post-season retrospectives that celebrate learning from complex or challenging returns Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
9Mindfulness8 statements
Emerging
  1. Focused data entry — maintains deliberate attention on one return at a time during data input to reduce transcription errors on income figures and Social Security numbers Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Client anxiety recognition — notices signs of stress or confusion in a taxpayer during an interview and adjusts pace and tone to restore a productive conversation Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Developing
  1. Deadline pressure regulation — applies intentional pacing strategies during high-volume filing periods to sustain accuracy without sacrificing thoroughness under time pressure Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Assumption awareness — pauses before applying a familiar deduction rule to an ambiguous client situation and verifies applicability against current tax code rather than relying on habit Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Applying
  1. Emotional neutrality in difficult client interactions — maintains professional composure when clients dispute tax liability calculations or express frustration with tax outcomes Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Attentional recovery — recognizes when concentration has degraded during extended return preparation sessions and applies deliberate reset strategies before continuing complex work Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Exceeding
  1. Mindful supervision modeling — demonstrates intentional, present-focused review practices when overseeing junior preparers' work, catching subtle errors through sustained attention rather than cursory scanning Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Systemic attentiveness — monitors office-wide patterns of distraction or rushed workflows during peak season and implements structural changes that protect team focus and return quality Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
10Fortitude8 statements
Emerging
  1. Filing deadline persistence — continues preparing assigned returns through extended work hours during April filing season without abandoning quality standards Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Ambiguity tolerance — proceeds with return preparation when client documentation is incomplete, using available information and documented assumptions rather than halting progress Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Developing
  1. Error recovery resilience — reconstructs and resubmits a rejected e-filed return promptly and accurately following an IRS rejection notice without disproportionate distress Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Complex case persistence — sustains effort on difficult partnership or multi-state returns across multiple work sessions without abandoning thoroughness when the solution is not immediately apparent Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Applying
  1. Client conflict endurance — maintains professional resolve and factual accuracy when clients persistently push back against legitimate tax liability calculations Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Regulatory uncertainty navigation — continues advising clients and preparing returns in areas of unsettled tax law where guidance is incomplete, using reasoned professional judgment rather than avoidance Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Exceeding
  1. Sustained high-volume leadership — maintains accuracy, client service quality, and team morale across an entire multi-month filing season despite sustained workload pressure and staffing constraints Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Courageous professional dissent — formally documents and communicates disagreement with a supervisor's proposed filing position when it conflicts with applicable tax law, accepting the professional risk of doing so Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Sources:Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
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Source anchors that ground each statement

Related titles
Corporate Tax Preparer · CPA (Certified Public Accountant) · Credentialed Tax Expert · Credentialed Tax Professional · Enrolled Agent · Income Tax Advisor · Income Tax Consultant · Income Tax Expert · Income Tax Preparer · Licensed Tax Consultant · Preseason Tax Professional · State and Local Tax Associate (SALT Associate)
RAPIDS apprenticeships
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O*NET skills
Reading ComprehensionActive ListeningCritical ThinkingActive LearningSpeakingTime ManagementMonitoringService OrientationJudgment and Decision MakingMathematicsWriting
Knowledge domains
Economics and AccountingEnglish LanguageCustomer and Personal ServiceMathematicsLaw and GovernmentComputers and ElectronicsAdministrative
Abilities
Oral ComprehensionWritten ComprehensionNear VisionOral ExpressionDeductive ReasoningInformation OrderingInductive ReasoningNumber FacilityCategory FlexibilitySpeech Clarity
Work styles
Attention to DetailDependabilityCautiousnessIntegrityAchievement OrientationCooperation
Technology
Project management softwareAccounting softwareTax preparation softwareFinancial analysis softwareElectronic mail softwareHuman resources softwareDocument management softwareBilling and invoicing softwareData base user interface and query softwareSpreadsheet software
Tasks · seed anchors for statements
  1. Compute taxes owed or overpaid, using adding machines or personal computers, and complete entries on forms, following tax form instructions and tax tables.
  2. Use all appropriate adjustments, deductions, and credits to keep clients' taxes to a minimum.
  3. Furnish taxpayers with sufficient information and advice to ensure correct tax form completion.
  4. Interview clients to obtain additional information on taxable income and deductible expenses and allowances.
  5. Prepare or assist in preparing simple to complex tax returns for individuals or small businesses.
  6. Review financial records, such as income statements and documentation of expenditures to determine forms needed to prepare tax returns.
  7. Check data input or verify totals on forms prepared by others to detect errors in arithmetic, data entry, or procedures.
  8. Explain federal and state tax laws to individuals and companies.
CIP education codes
52.030152.030252.1601

Sources: O*NET v30.2 (CC BY 4.0), SkillsCrosswalk.com, LER.me, Anthropic Economic Index, SAFI (Jadhav & Danve, 2026), WEF Skills Taxonomy 2021, Pathsmith Durable Skills Framework. © 2026 EBSCOed.