Tax Preparers
Business and Financial Operations Occupations- O*NET-SOC code
- 13-2082.00
Prepare tax returns for individuals or small businesses.
- Data source: BLSPublished: 2026-08
Very high· relative
LowFour relative bandsVery highGroup-level value
Scale, basis and source
Four relative bands (Low / Moderate / High / Very high)
831 detailed occupations in the BLS Employment Projections table. Assigned per National Employment Matrix (NEM) code, so occupations sharing a NEM code carry the same band
- Data source: AnthropicPublished: 2026-03
0.128
0.000Range of values carried here0.745Scale, basis and source
Observed exposure index, 0–1 as published
Mapped onto O*NET tasks
Published per SOC 2018 occupation; every O*NET occupation with the same SOC 2018 code carries this value
- Data source: ILOPublished: 2025
0.51
0.09Range of values carried here0.70Group-level value
Scale, basis and source
Generative AI exposure index, 0–1 as published
Published per ISCO-08 unit group. Linked to this occupation, wholly or in part, by applying U.S. Bureau of Labor Statistics crosswalks (ISCO-08 to 2010 SOC, 2010 SOC to 2018 SOC) as published
What kind of figure this source publishes
The BLS category is a relative rank, not an absolute level, and it is not a first-hand measurement: it groups an occupation's percentile ranks across several published studies into four bands. It is not an employment or wage forecast, not a probability of adoption, and it does not separate automation from augmentation.
Task-level exposure
Exposed tasks only12 rated tasks · 12 tasks with β ≥ 0.5 (100.0%)
β = direct exposure (E1) + 0.5 × exposure when tools are available (E2), per the source repository's definition.
- Source unit: O*NET 27.2 tasks → O*NET 31.0 occupation code
- All rated tasks are in the O*NET 31.0 task list.
- Source
- OpenAI "GPTs are GPTs" exposure rubric
- Release
- gh-main-0471612
- License
- MIT License, Copyright (c) 2024 OpenAI
| Task (O*NET 20.1) | Claude.aiRaw / share % |
|---|---|
Explain federal and state tax laws to individuals and companies.13-2082.00 | 0.090978.2 |
Furnish taxpayers with sufficient information and advice to ensure correct tax form completion.13-2082.00 | 0.011910.2 |
Check data input or verify totals on forms prepared by others to detect errors in arithmetic, data entry, or procedures.13-2082.00 | 0.00746.4 |
Consult tax law handbooks or bulletins to determine procedures for preparation of atypical returns.13-2082.00 | 0.00353.0 |
Answer questions and provide future tax planning to clients.13-2082.00 | 0.00262.2 |
| Not observed on any surface — 6 task(s) — These tasks have no row in the source for this release. The 0 in the share row is a display-stage composition ratio; absence is what the — in the raw row states. | |
Compute taxes owed or overpaid, using adding machines or personal computers, and complete entries on forms, following tax form instructions and tax tables. | —0 |
Prepare or assist in preparing simple to complex tax returns for individuals or small businesses. | —0 |
Use all appropriate adjustments, deductions, and credits to keep clients' taxes to a minimum. | —0 |
Interview clients to obtain additional information on taxable income and deductible expenses and allowances. | —0 |
Review financial records such as income statements and documentation of expenditures to determine forms needed to prepare tax returns. | —0 |
Calculate form preparation fees according to return complexity and processing time required. | —0 |
Values in this tab are predicted labels, not observations. Eloundou et al. (2023) published two rating regimes — human raters and GPT-4 — and the β shown here is derived from the GPT-4 rater basis alone; the same task can take a different value under the other regime. The unit and the meaning differ from the observed shares (%) in the other tabs, so do not place them on the same axis.
| Task (O*NET 27.2) | βE1 + 0.5 × E2 |
|---|---|
Compute taxes owed or overpaid, using adding machines or personal computers, and complete entries on forms, following tax form instructions and tax tables.O*NET Task ID 7358 | 1.0 |
Calculate form preparation fees according to return complexity and processing time required.O*NET Task ID 7365 | 1.0 |
Check data input or verify totals on forms prepared by others to detect errors in arithmetic, data entry, or procedures.O*NET Task ID 7366 | 1.0 |
Prepare or assist in preparing simple to complex tax returns for individuals or small businesses.O*NET Task ID 7359 | 0.5 |
Use all appropriate adjustments, deductions, and credits to keep clients' taxes to a minimum.O*NET Task ID 7360 | 0.5 |
Interview clients to obtain additional information on taxable income and deductible expenses and allowances.O*NET Task ID 7361 | 0.5 |
Review financial records, such as income statements and documentation of expenditures to determine forms needed to prepare tax returns.O*NET Task ID 7362 | 0.5 |
Furnish taxpayers with sufficient information and advice to ensure correct tax form completion.O*NET Task ID 7363 | 0.5 |
Consult tax law handbooks or bulletins to determine procedures for preparation of atypical returns.O*NET Task ID 7364 | 0.5 |
Answer questions and provide future tax planning to clients.O*NET Task ID 20363 | 0.5 |
Explain federal and state tax laws to individuals and companies.O*NET Task ID 20364 | 0.5 |
Schedule appointments with clients.O*NET Task ID 21165 | 0.5 |
β = E1 + 0.5 × E2 · E1 = tasks where direct LLM access alone cuts time by at least 50%, E2 = tasks where software built on top of an LLM cuts time by at least 50%. Values take only 0 / 0.5 / 1.0.
Data sources & licenses — O*NET®, Anthropic Economic Index, Eloundou et al. (2023): see full notices on the Credits page
All O*NET 31.0 task statements (12)
All O*NET 31.0 task statements for this occupation (English, as published; task type core or supplemental). Exposure values are not listed here; they are in the table above, next to each task statement as worded in the O*NET version each source used.
| Task (O*NET 31.0) | Type |
|---|---|
| Compute taxes owed or overpaid, using adding machines or personal computers, and complete entries on forms, following tax form instructions and tax tables. | Core |
| Prepare or assist in preparing simple to complex tax returns for individuals or small businesses. | Core |
| Use all appropriate adjustments, deductions, and credits to keep clients' taxes to a minimum. | Core |
| Interview clients to obtain additional information on taxable income and deductible expenses and allowances. | Core |
| Review financial records, such as income statements and documentation of expenditures to determine forms needed to prepare tax returns. | Core |
| Furnish taxpayers with sufficient information and advice to ensure correct tax form completion. | Core |
| Consult tax law handbooks or bulletins to determine procedures for preparation of atypical returns. | Core |
| Calculate form preparation fees according to return complexity and processing time required. | Core |
| Check data input or verify totals on forms prepared by others to detect errors in arithmetic, data entry, or procedures. | Core |
| Answer questions and provide future tax planning to clients. | Core |
| Explain federal and state tax laws to individuals and companies. | Core |
| Schedule appointments with clients. | Core |
0.00/ 3· Robot exposure index
Scale, basis and source
Each physical task is graded 0–3 by the setting in which robots that have been deployed, sold or demonstrated could do it (0 none · 1 purpose-built robot settings such as a fenced machine cell or a bottling line · 2 structured facilities such as a hospital pharmacy or a container port · 3 unstructured settings such as a private home or a construction site), and the grades are averaged by share of working time
Physical tasks among this occupation's O*NET 29.3 tasks
Anthropic estimated the grades and time shares with Claude Opus 5 using web search, as of 2026.
The robot exposure index is a different measure from the AI exposure figures on this site and cannot be added to or compared with them. It does not measure actual adoption or cost, and 0 also covers occupations with no physical tasks.
Tier of each physical task
None of this occupation's O*NET 29.3 tasks is classified as a physical task.
Occupation information
Employment outlook (BLS)
- Employment, 2025
- 96K
- Projected employment, 2035
- 100K
- Change (2025–35)
- +4.7%
- Median annual wage, 2025
- $54,920
- Typical education needed for entry
- High school diploma or equivalent
Korea classification links (KSCO)
Links from the current release of the Korea Occupation Direct Crosswalk v1.1, made by AI Changing Work. Relation values are read from the O*NET-SOC occupation side.
| KSCO code | KSCO title | Relation | Status |
|---|---|---|---|
| 28130 | 세무사 | This occupation is narrower | confirmed |
Relation and status definitions(kr-direct v1.1)
ILO occupational description
AI Changing Work links the ISCO-08 unit groups below to this occupation by applying the U.S. Bureau of Labor Statistics crosswalks (2018 SOC to 2010 SOC, 2010 SOC to ISCO-08) as published, without case-by-case selection; each link may be whole or partial.
- ISCO-08 2411Accountants
The definition, tasks and examples below are the ILO's description of that unit group, not of this occupation.
Accountants plan, organize and administer accounting systems for individuals and establishments. Some occupations classified here examine and analyse the accounting and financial records of individuals and establishments to ensure accuracy and compliance with established accounting standards and procedures.
Tasks
- (a) advising on, planning and installing budgetary, accounts controlling and other accounting policies and systems;
- (b) preparing and certifying financial statements for presentation to management, shareholders and statutory or other bodies;
- (c) preparing tax returns, advising on taxation problems and contesting disputed claims before tax officials;
- (d) preparing or reporting on profit forecasts and budgets;
- (e) conducting financial investigations in such matters as suspected fraud, insolvency and bankruptcy;
- (f) auditing accounts and bookkeeping records;
- (g) conducting investigations and advising management on financial aspects of productivity, stockholdings, sales, new products, etc.;
- (h) devising and controlling a system to determine unit cost of products and services.
Example occupations
Accountant · Auditor · Certified accountant · Chartered accountant · Financial controller · Insolvency trustee · Management accountant · Tax accountant
Sources: ILO ISCO-08 — details: Credits
ESCO occupational vocabulary
Each entry below is matched to this occupation in the published ESCO-O*NET Crosswalk (version 1, 2022). The match types are that crosswalk's; the wording is AI Changing Work's.
- tax advisorESCO 2411.1.12Same scope
Tax advisors use their expertise in tax legislation to provide commercially-focused advisory and consultancy services to a wide range of clients from all economic sectors. They explain complicated tax-related legislation to their clients and assist them in ensuring the most efficient and beneficial payment of taxes by devising tax-efficient strategies. They also inform them of fiscal changes and developments and may specialise in tax strategies concerning mergers or multinational reconstruction for business clients, trust and estate taxes for individual clients etc.
- accountantESCO 2411.1This occupation is narrower
Accountants review and analyse financial statements, budgets, financial reports, and business plans in order to check for irregularities resulting from error or fraud, and provide their clients with financial advice in matters such as financial forecasting and risk analysis. They may audit financial data, resolve insolvency cases, prepare tax returns and provide other tax-related advice in reference to current legislation.
Source: European Commission, DG EMPL — ESCO API 2026-08-08 (bridge v1.2.1)
License: CC BY 4.0 (EU Reuse Notice)
ESCO reuse terms and the modification notice are in Credits.
France classification links (ROME)
AI Changing Work's links between this occupation and ROME 4.0 job profiles, judged with AI models. Relations are read from this occupation's side. Links marked “provisional” were adopted on the judgments of two judges from the same model family (Claude) alone, or by an operator rule applied to their judgments, so they rest on weaker evidence than confirmed links.
| ROME code | ROME title (French) | Relation |
|---|---|---|
| K1911 | Fiscaliste | Overlapping, not the sameprovisional |
| M1203 | Comptable | Related, not a matchprovisional |
| M1213 | Assistant / Assistante comptable | Related, not a matchprovisional |
Source: France Travail — Répertoire Opérationnel des Métiers et des Emplois (ROME 4.0), version 61, last updated 15 June 2026 (https://www.data.gouv.fr/datasets/repertoire-operationnel-des-metiers-et-des-emplois-rome). Licence Ouverte 2.0.
ROME codes and titles are reproduced unchanged; the links to O*NET-SOC occupations are AI Changing Work's own judgment and are not a France Travail correspondence.
(AI Changing Work link release: fr-direct v1)
Spain classification links (CNO-11)
AI Changing Work's links between this occupation and CNO-11 occupations, judged with AI models. Relations are read from this occupation's side.
| CNO-11 code | CNO-11 title (Spanish) | Relation |
|---|---|---|
| 2611 | Especialistas en contabilidad | This occupation is narrower |
| 3403 | Tenedores de libros | Related, not a match |
Source: Instituto Nacional de Estadística (INE), National Classification of Occupations 2011 (CNO-11, Royal Decree 1591/2010) — www.ine.es · Licensed CC BY 4.0. CNO-11 codes and Spanish titles are reproduced unchanged; the links to O*NET occupations are AI Changing Work's own judgment and are not an INE correspondence.
(AI Changing Work link release: es-direct v1)
Germany classification links (KldB)
AI Changing Work's links between this occupation and KldB occupations, judged with AI models. Relations are read from this occupation's side.
| KldB code | KldB title (German) | Relation |
|---|---|---|
| 72302 | Berufe in der Steuerberatung - fachlich ausgerichtete Tätigkeiten | Overlapping, not the same |
| 72303 | Berufe in der Steuerberatung - komplexe Spezialistentätigkeiten | Related, not a match |
| 72304 | Berufe in der Steuerberatung - hoch komplexe Tätigkeiten | Related, not a match |
Source: © Statistik der Bundesagentur für Arbeit — Klassifikation der Berufe 2010 – überarbeitete Fassung 2020, https://statistik.arbeitsagentur.de. KldB codes and titles are reproduced unchanged; the links to O*NET occupations are AI Changing Work's own mapping (eigene Zuordnung) and are not a Bundesagentur für Arbeit correspondence.
(AI Changing Work link release: de-direct v1)
Japan classification links (JSCO)
AI Changing Work's links between this occupation and JSCO occupations, judged with AI models. Relations are read from this occupation's side.
| JSCO code | JSCO title (Japanese) | Relation |
|---|---|---|
| 182 | 税理士 | This occupation is narrower |
Source: Ministry of Internal Affairs and Communications (MIC), Japan Standard Occupational Classification (Dec. 2009, MIC Notification No. 555). JSCO codes and Japanese titles are reproduced unchanged; the links to O*NET occupations are AI Changing Work's own judgment and are not a MIC correspondence.
(AI Changing Work link release: jp-direct v1)
Sources, licenses and AI Changing Work's modification and translation notices for this page: Credits & sources