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Main Authors: Bock, Michael R., Molisee, Kara, Ozer, Zachary, Shah, Sumit
Format: Preprint
Published: 2025
Subjects:
Online Access:https://arxiv.org/abs/2507.16126
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author Bock, Michael R.
Molisee, Kara
Ozer, Zachary
Shah, Sumit
author_facet Bock, Michael R.
Molisee, Kara
Ozer, Zachary
Shah, Sumit
contents Can AI file your taxes? Not yet. Calculating US personal income taxes is a task that requires building an understanding of vast amounts of English text and using that knowledge to carefully compute results. We propose TaxCalcBench, a benchmark for determining models' abilities to calculate personal income tax returns given all of the necessary information. Our experiment shows that state-of-the-art models succeed in calculating less than a third of federal income tax returns even on this simplified sample set. Our analysis concludes that models consistently misuse tax tables, make errors in tax calculation, and incorrectly determine eligibility. Our findings point to the need for additional infrastructure to apply LLMs to the personal income tax calculation task.
format Preprint
id arxiv_https___arxiv_org_abs_2507_16126
institution arXiv
publishDate 2025
record_format arxiv
spellingShingle TaxCalcBench: Evaluating Frontier Models on the Tax Calculation Task
Bock, Michael R.
Molisee, Kara
Ozer, Zachary
Shah, Sumit
Artificial Intelligence
Can AI file your taxes? Not yet. Calculating US personal income taxes is a task that requires building an understanding of vast amounts of English text and using that knowledge to carefully compute results. We propose TaxCalcBench, a benchmark for determining models' abilities to calculate personal income tax returns given all of the necessary information. Our experiment shows that state-of-the-art models succeed in calculating less than a third of federal income tax returns even on this simplified sample set. Our analysis concludes that models consistently misuse tax tables, make errors in tax calculation, and incorrectly determine eligibility. Our findings point to the need for additional infrastructure to apply LLMs to the personal income tax calculation task.
title TaxCalcBench: Evaluating Frontier Models on the Tax Calculation Task
topic Artificial Intelligence
url https://arxiv.org/abs/2507.16126