Corporate Tax Specialist - ASC 740

Mercor; New York (NY); On-site; USD 120,000 - 180,000; Full time

Job summary

Mercor in New York, NY is seeking an experienced corporate income tax professional to join our tax team. You will build and review ASC 740 provisions, manage current and deferred tax calculations, and reconcile tax rates across jurisdictions.

You will deliver returns and workpapers for federal, state, and international regimes, forecast cash taxes by jurisdiction, and develop TP documentation and policy reviews for intercompany transactions. CPA or advanced taxation credentials are nice to have.

Qualifications

• 4+ years in corporate income tax, in-house or Big 4.
• Experience with ASC 740 provisions and current vs. deferred tax.
• Exposure to international tax, transfer pricing, or M&A tax.

Responsibilities

• Build quarterly and annual tax provisions under ASC 740 with current and deferred calculations and rate reconciliation.
• Prepare returns and supporting workpapers across federal, state, and international regimes.
• Forecast cash taxes by jurisdiction.
• Produce technical computations and studies (GILTI, FDII, BEAT, Pillar Two, 163(j), NOLs).
• Develop transfer pricing master and local file documentation and intercompany policy reviews.
• Assess transaction tax exposures, structuring memos, and documented tax positions.

Skills

Tax provisioning

ASC 740

International tax

Transfer pricing

M&A tax

Job description

About the work

We're building a high-quality library of corporate tax work products. You'll complete self-contained tax exercises from mock files (trial balances, intercompany agreements, deal documents) and produce the deliverable for each, graded against a rubric.

What you'll do

• Build quarterly and annual income tax provisions under ASC 740 with current and deferred calculations and rate reconciliation.
• Prepare returns and supporting workpapers across federal, state apportionment and international regimes, and forecast cash taxes by jurisdiction.
• Produce technical computations and studies: GILTI, FDII, BEAT, Pillar Two, 163(j) limitation, and net operating loss and attribute analysis.
• Build transfer pricing master file and local file documentation with intercompany agreement and policy review.
• Work transaction tax: diligence of exposures and attributes, structuring memos, and documented tax positions including FIN 48 reserves.

You're a fit if you have

• 4+ years in corporate income tax, in-house or Big 4.
• Depth in at least one of: provision and compliance, international and transfer pricing, or M&A tax.

Nice to have

• CPA; JD or LLM in Taxation; EA; CTA. Tax equity and HLBV modeling experience.

Assessment

An ASC 740 provision from a mock trial balance; a transfer pricing benchmarking memo; a deal tax structuring recommendation.

Note:

this is corporate income tax. Individual return preparation, payroll tax, and sales-tax-only backgrounds are out of scope.