← Risk register SOC 13-2082 · reviewed 2026-08-11

Tax Preparers

76,480 US workers · median $54,920/yr · Business

COOKED

The core of the job — transcribing W-2s, 1099s and receipts into tax software, picking the right forms and schedules, checking arithmetic, and e-filing — is exactly the structured document-to-form work that AI and consumer tax software already do at usable quality. A signing preparer needs a PTIN and carries penalty exposure, but PTIN registration is not a competency license, so the shield is thin compared to CPAs or Enrolled Agents. What holds is the anxious client with a messy situation — gig income, rental property, a divorce, an IRS letter — who wants a person to explain it and sign their name to it.

10-year outlook: Storefront and seasonal preparation volume keeps shrinking as filing software absorbs simple returns; the surviving workers are credentialed representatives handling complex situations and IRS disputes year-round.

US employment, 2019–2025+14.7%
66,67076,480 workers

Dipped in 2020, then grew past where it started.

Median pay $43,080 → $54,920 +2.0% in real terms (nominal +27.5%, less ~25% US inflation over the period)

The job count is not the verdict

This line is counted by the Bureau of Labor Statistics — the one figure on this page that isn't a judgement of ours. Headcount moves on demand, offshoring, demographics and the business cycle, and automation is one term among several, often not the loudest.

So a falling line is not evidence that AI did it, and a rising one is not evidence that it won't. Both happen in this register: some occupations resist automation and shrink anyway, others are highly automatable and keep growing. The marked year is 2020.

BLS projection, 2024–2034

+4.5%

Percentage only. The projection counts a different population from the 76,480 above — it includes self-employed workers, which for this occupation is most of them, so the two headcounts are not comparable.

Exposed, but growing

AI can already do a lot of these tasks, and the BLS still expects +4.5% more of these jobs by 2034. Demand for the output is growing faster than the work is being automated away — the mechanism BLS gives for software developers, and the combination people most often misread as an error.

Different clocks. The score is what current AI could do to this work today. The projection is how many of these jobs will exist in 2034. Everything between the two — how fast employers actually adopt, whether demand grows in the meantime — is why they can point opposite ways without either being wrong.

~10,400 openings a year on average, including replacing people who leave.

One email if this score changes. Watch as many occupations as you like from the same address — no account, and nothing is sent on a schedule, only when a verdict actually moves.

Also known as — 22 job titles this covers

Titles reported by people doing this work, from the US Department of Labor's O*NET survey. If your job title is here, this page is about your work even though the name doesn't match.

Tax ExpertTax AdvisorTax PreparerTax AssociateTax EvaluatorEnrolled AgentTax AccountantTax ConsultantTax SpecialistTax ProfessionalIncome Tax ExpertIncome Tax AdvisorIncome Tax PreparerIncome Tax ConsultantCorporate Tax PreparerTax Preparer AssistantCredentialed Tax ExpertLicensed Tax ConsultantPreseason Tax ProfessionalCredentialed Tax ProfessionalCPA (Certified Public Accountant)State and Local Tax Associate (SALT Associate)

Score — 26/100 resistance

Holding it up: trust premium (8/20). Weakest point: embodiment (2/20).

Five dimensions, 0–20 each, summed. Higher means more protected. The arithmetic is shown so you can check it: 4 + 2 + 6 + 8 + 6 = 26. · Scored 2026-08-11, and re-examined when evidence accumulates rather than on a schedule.

Task resistance 4/20

Core tasks are already automatable A 1040 with a W-2, a mortgage interest 1098 and a child tax credit is a data-entry job that TurboTax has done unassisted for two decades, and OCR now pulls the boxes off a photographed 1099-NEC without you typing them — that puts the core at 4, not 10, because the residual human work is asking the client the right intake questions, not producing the return.

Embodiment 2/20

Fully desk- and screen-based The whole job runs from a desk with a scanner, a laptop and a client across the table or on a Zoom call; the only physical acts are handling paper receipts and shoeboxes during filing season, which is why this sits at 2 rather than 0.

Liability shield 6/20

Certification preferred, not legally required A PTIN costs a fee and requires no exam outside Oregon and California, and while §6694 preparer penalties and Circular 230 sanctions are real personal exposure, the taxpayer signs the return and owns the tax — that gap between 'penalizable' and 'licensed gatekeeper' is what puts this at 6 instead of an EA's 13+.

Trust premium 8/20

Some relationship component Repeat seasonal clients do come back to the same person year after year and refer family, but most of that loyalty is convenience and price at a storefront or a small shop rather than an irreplaceable advisory bond, and clients switch to a $59 online option without much grief — hence 8 rather than 14.

Judgment & accountability 6/20

Executes defined procedures on defined inputs Most calls are bounded by the code and the software's diagnostics: filing status, dependency tests, standard versus itemized, whether a Schedule C expense is ordinary and necessary; genuinely contestable positions — basis reconstruction, hobby-loss, worker classification — usually get handed up to a CPA or EA, which keeps this at 6.

Confidence: high · reviewed 2026-08-11 · how scoring works

What this job involves — and which parts are yours

The verdict above describes this occupation as a whole. Almost nobody does the typical version of a job — tick what's actually in your week and see how your own mix sits.

AI already does these at usable quality

These still need a person

Active moats on the surviving side: trust, liability

How to future-proof this job

Training paths for your skill gaps: edX — systems thinking and evaluation methods free to audit · Coursera — people management and team leadership specialisations free to audit · edX — operations management and process monitoring courses free to audit · Toastmasters — public speaking practice at local clubs worldwide low · Coursera — decision making under uncertainty free to audit · Coursera — negotiation, influence and persuasion courses free to audit · Coursera — negotiation courses, audit free free to audit

All 35 skills ranked by how many jobs they open →

Where this experience transfers — occupations you could move toward

Computed from U.S. Dept. of Labor O*NET skill and knowledge profiles: high overlap with what you already do, a materially higher resistance score, no large jump in required training, and no licence you would have to start a new pipeline to get. Targets that pay meaningfully less, that are themselves COOKED, or whose own headcount is falling are excluded — a move into a shrinking trade is not an escape.

Accountants and Auditors EXPOSED · 42/100 · you already have ~80% of the skill profile

Skills to close: Systems Evaluation, Management of Personnel Resources, Operations Monitoring, Speaking

Loan Officers EXPOSED · 37/100 · you already have ~77% of the skill profile

Skills to close: Judgment and Decision Making, Speaking, Operations Monitoring, Management of Personnel Resources

Credit Counselors EXPOSED · 39/100 · you already have ~73% of the skill profile

Skills to close: Systems Evaluation, Speaking, Persuasion, Negotiation

What would move this back up — beyond any one person

The moves above are yours to make. This is the other half: what would have to change in the world for the occupation itself to score higher. None of it is in any one person's gift, but it is where the floor actually comes from. Scores here are not a one-way ratchet. Only two of the five dimensions — task resistance and embodiment — track what machines can do. The other three track law, what buyers will pay for, and who is answerable, and those move in both directions, often in response to the same pressure AI creates. If every lever below landed, this occupation would score around 45/100 — EXPOSED.

5 specific changes that would raise this score
  • already happening judgment accountability +4

    Task-mix shift: as W-2/1099 transcription and form selection are absorbed by software, the surviving billable work is genuinely two-tier — IRS notice response, audit representation, reasonable-cause penalty abatement, basis reconstruction, worker-classification and Schedule C substantiation calls. Preparers who move into representation work (which requires EA/CPA status for full practice rights) own consequential ambiguous calls.

  • already happening task resistance +3

    Same two-tier shift raises task_resistance modestly: what remains is undocumented cash income, cost-basis reconstruction from missing records, multistate residency disputes, and reconciling client accounts of events that contradict the paperwork — resistant because the input is unreliable human testimony, not documents.

  • plausible liability shield +6

    IRS revival of mandatory preparer competency testing and continuing education for unenrolled preparers — the Registered Tax Return Preparer regime struck down in Loving v. IRS (2014) — via the Taxpayer Protection and Preparer Proficiency Act style bill granting Treasury explicit authority. That converts PTIN registration into an actual license with revocable standing to sign returns.

  • plausible liability shield +3

    State-level preparer licensing spreading beyond Oregon, California (CTEC), Maryland and New York — e.g. a new state adopting Oregon-style licensed preparer exams, plus IRS rules requiring a licensed human signature and Circular 230 diligence attestation on returns prepared with AI assistance.

  • plausible trust premium +3

    IRS penalty exposure for AI-generated returns making taxpayers (or lenders/immigration filings requiring a signed preparer) demand a named human signer; also state consumer-protection actions against AI-only filing services, of the kind FTC brought against Intuit's 'free filing' claims, pushing buyers toward identified preparers.

The limit. Even with federal preparer licensing restored, the ceiling is low: the licensed tier is largely EAs and CPAs, and competency testing would likely thin the unenrolled ranks rather than protect them. Volume seasonal transcription work does not come back.

These are conditions, not forecasts — what would have to happen, not what will. Specific rules, cases and bills are named so you can go and check whether they exist and where they stand; verify before relying on any of them. Nothing here is legal or financial advice.

Where this work is, and what it pays there

BLS metro figures for 175 areas. The verdict above does not change by city — the rubric judges what the work involves, not where it happens — but pay and headcount do, and the national median hides a very wide range.

Most of these jobs

New York-Newark-Jersey City, NY-NJ 8,100 $71,300 +30%
Los Angeles-Long Beach-Anaheim, CA 3,250 $65,120 +19%
Dallas-Fort Worth-Arlington, TX 1,780 $47,020 -14%
Phoenix-Mesa-Chandler, AZ 1,580 $44,770 -18%
San Francisco-Oakland-Fremont, CA 1,410 $84,240 +53%
Houston-Pasadena-The Woodlands, TX 1,280 $47,320 -14%
Philadelphia-Camden-Wilmington, PA-NJ-DE-MD 1,150 $62,010 +13%
Washington-Arlington-Alexandria, DC-VA-MD-WV 1,150 $57,890 +5%

Best paid

San Francisco-Oakland-Fremont, CA 1,410 $84,240 +53%
San Jose-Sunnyvale-Santa Clara, CA 760 $81,180 +48%
Kansas City, MO-KS 560 $78,920 +44%

Percentages are against this occupation's national median of $54,920. Counts are jobs in that metro, not vacancies. Metros where the BLS suppressed the cell are absent rather than shown as zero.

Who is actually doing this — nobody, on the record

We have no reported case of a named organisation automating this occupation. Not one deployment, not one announcement.

That is worth saying out loud next to a score of 26. The verdict above is about what the work exposes — what current AI could do to these tasks. It is not a claim that anyone has done it. For this occupation those two things have come apart completely: the capability argument is on this page, and the evidence column is empty.

Read that as a gap in the reporting we can see, not proof of absence — the dispatch runs on English-language feeds and misses plenty. If you know of a case, tell us, or add a field report from inside the job.

Quick take — do you do this job?

Has AI actually changed your work? One tap, anonymous, and the running tally is public. Nothing else is asked of you.

Self-reported and unverified — a sentiment signal, not a survey. One response per person per occupation; you can change your answer.

Field reports — what people say has changed

No field reports yet. A written account takes a paragraph rather than a tap, goes to an editor before it appears, and is the one thing on this page the rubric cannot produce on its own.

File a field report

Concrete beats general: a tool that arrived, a task that moved, a headcount decision you watched happen. Don't include anything that identifies you or your employer if that would put you at risk.

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Kept current

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