This U.S. industry comprises establishments (except offices of CPAs) engaged in providing tax return preparation services without also providing accounting, bookkeeping, billing, or payroll processing services. Basic knowledge of tax law and filing requirements is required.

• Income tax compilation services
• Income tax return preparation services
• Tax return preparation services

• Establishments of CPAs are classified in U.S. Industry 541211, Offices of Certified Public Accountants;
• Establishments of non-CPAs providing payroll services along with tax return preparation services are classified in U.S. Industry 541214, Payroll Services;
• Establishments of non-CPAs providing accounting, bookkeeping, or billing services along with tax return preparation services are classified in U.S. Industry 541219, Other Accounting Services; and
• Establishments providing computer data processing services at their own facility for others are classified in Industry 518210, Data Processing, Hosting, and Related Services.