Tax Compliance Expert - AI Trainer

Mercor; Charlotte (NC); On-site; USD 110,000 - 150,000; Full time

Job summary

Mercor in Charlotte, NC seeks an experienced corporate tax professional to join our tax function. You will build ASC 740 provisions, prepare returns, and forecast cash taxes by jurisdiction, with focus areas including GILTI, FDII, BEAT, Pillar Two and 163(j) limitations.

You will also develop transfer pricing documentation and support intercompany structures. The role targets 4+ years in corporate income tax, with preference for experience across provision, compliance, and/or

Qualifications

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

Responsibilities

• Build ASC 740 provisions with current and deferred calculations and rate reconciliation.
• Prepare returns and supporting workpapers across federal, state, and international regimes.
• Forecast cash taxes by jurisdiction and document tax positions.
• Produce technical computations for GILTI, FDII, BEAT, Pillar Two, and 163(j) limits.
• Develop transfer pricing master/local file documentation and intercompany policies.

Skills

Corporate income tax

ASC 740

GILTI

FDII

BEAT

Pillar Two

163(j) limitation

NOL analysis

Transfer pricing

M&A tax

Education

CPA

JD or LLM in Taxation

EA

CTA

Tools

Tax software

Excel

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.