Mercor is hiring experienced **Real Estate Tax Specialists** on behalf of a cutting-edge AI research lab building advanced financial and tax reasoning systems. The lab is developing AI models capable of understanding real estate tax structuring, depreciation strategies, 1031 exchanges, partnership allocations, and transaction-level tax optimisation. This role focuses on **training, evaluating, and refining AI systems** using real-world real estate tax expertise. The ideal candidate brings hands-on experience in real estate tax advisory (Big 4, tax firm, real estate private equity, or corporate tax teams) and can translate complex real estate tax strategies into structured, high-quality feedback for AI improvement.
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## **Key Responsibilities**
- Review and annotate AI-generated outputs related to real estate tax structuring and planning.
- Evaluate model reasoning on **1031 exchanges, depreciation (MACRS), and cost segregation studies**.
- Validate treatment of **depreciation recapture and capital gains calculations**.
- Assess partnership tax allocations, §704(b) capital accounts, and waterfall tax implications.
- Analyze tax considerations in asset vs. entity-level real estate transactions.
- Provide expert feedback on real estate–specific tax credits and incentives.
- Identify compliance risks, technical misapplications, or structuring inefficiencies.
- Collaborate with research teams to improve AI performance in real estate tax workflows.
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## **Requirements**
- **4+ years of experience** in real estate tax advisory, transaction tax, or partnership taxation.
- Strong knowledge of depreciation rules, §1031 exchanges, and capital gains treatment.
- Experience working with real estate funds, developers, or REIT structures.
- Familiarity with partnership taxation and real estate-specific tax elections.
- Strong analytical writing skills and ability to provide structured technical feedback.
- CPA, JD (Tax), or equivalent experience preferred.
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## **Preferred Qualifications**
- Exposure to real estate private equity (REPE) or institutional investors.
- Experience reviewing complex tax memoranda or structuring models.
- Knowledge of state and local real estate tax considerations.
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## **Engagement Details**
- Project-based or part-time (10–20 hours per week).
- Competitive hourly compensation based on experience.
- Opportunity to contribute to frontier AI systems in tax and financial reasoning.
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## **Why Join**
- Help shape how AI systems understand complex real estate tax strategies.
- Apply real-world tax structuring expertise to build next-generation financial intelligence tools.
- Collaborate with leading AI researchers and tax domain experts.
- Contribute to foundational systems impacting real estate investment and tax advisory globally.