Evaluate AI-generated financial reports, audit documentation, reconciliations, and finance operations materials for accuracy, compliance, rigor, and professional quality.
SALT (State and Local Taxation) Expert
United States
$100 – $150/hr
June 12, 2026
Job description
About the Role
Mercor is seeking experienced State and Local Tax (SALT) professionals to help evaluate, review, and improve AI systems' understanding of complex U.S. state and local tax regulations, compliance requirements, and multi-state tax planning scenarios.
In this role, you will analyze AI-generated tax reasoning, validate technical tax content, create evaluation materials, and provide expert feedback to improve the accuracy and reliability of advanced AI models used for professional tax research and decision-making.
Key Responsibilities
Review AI Tax Analysis
- Analyze and review AI-generated responses involving U.S. state and local taxation issues
- Evaluate model performance across complex multi-state tax scenarios
- Identify factual errors, technical inaccuracies, and incomplete legal or tax analysis
- Provide detailed written feedback to improve model accuracy and reasoning
Create Evaluation Materials
- Develop tax research questions covering advanced SALT topics
- Create answer keys and objective evaluation rubrics
- Validate tax-related benchmark datasets and model outputs
- Review and improve AI-generated tax explanations
Evaluate Complex SALT Topics
Assess AI reasoning related to:
- Economic nexus, physical nexus, factor-presence nexus, and remote employee nexus
- Marketplace facilitator rules
- P.L. 86-272 protections and limitations
- State conformity to federal tax law
- GILTI and Subpart F income
- Section 965 transition tax issues
- Multi-state apportionment and revenue sourcing methodologies
- Throwback and throwout rules
- Combined reporting and unitary business principles
- Water's-edge elections
- State tax withholding and mobile workforce taxation
- Digital advertising taxes and emerging SALT developments
Conduct Technical Tax Research
- Research state statutes and regulations
- Review administrative guidance and tax authority publications
- Analyze tax case law and legal precedents
- Evaluate conflicting state rules and evolving guidance
- Support review of tax controversy and audit-related scenarios
Required Skills & Qualifications
- 5+ years of professional State & Local Tax (SALT) experience
- Strong expertise in multiple SALT disciplines
- Advanced tax research and analytical skills
- Excellent written communication abilities
- Ability to explain complex tax concepts clearly and accurately
Preferred Credentials
CPA, JD, LLM (Tax), MST, or equivalent advanced tax credential.
Preferred Backgrounds
Experience with Big 4 or national accounting firms, tax law firms, state revenue departments, or corporate tax departments.
Contract and Payment Terms
- Engaged as an independent contractor.
- Fully remote — complete on your own schedule.
- Projects can be extended, shortened, or concluded early depending on needs and performance.
- Your work at Mercor will not involve access to confidential or proprietary information from any employer, client, or institution.
- Payments are weekly on Stripe or Wise based on services rendered.
- Note: Unable to support H1-B or STEM OPT candidates at this time.
About Mercor
Mercor partners with leading AI labs and enterprises to train frontier models using human expertise. You will work on projects that focus on training and enhancing AI systems, paid competitively alongside leading researchers.
Apply now
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Remote opportunity for accounting professionals to apply financial expertise, data analysis, and accounting judgment to AI training and evaluation projects. Ideal for experienced accountants with strong analytical and communication skills.
Seeking experienced tax and audit professionals to review AI-generated responses, create expert accounting content, and help improve the accuracy and reasoning capabilities of advanced AI systems.
Remote contractor opportunity for experienced accounting professionals to evaluate AI-generated accounting outputs, create expert accounting content, and improve AI reasoning across financial reporting, reconciliations, internal controls, and GAAP/IFRS compliance.