IRS Tax Examiner Salary by GS Level in USA (2025 Guide)

The Internal Revenue Service (IRS) is one of the largest federal agencies in the United States. Among its many positions, the Tax Examiner plays a vital role in processing tax returns, resolving taxpayer issues, and ensuring compliance with federal tax laws.

In 2025, IRS Tax Examiner salaries are determined by the General Schedule (GS) pay scale, a standardized federal pay system. Tax Examiners can start at different GS levels depending on education, experience, and location.

This guide provides a complete breakdown of IRS Tax Examiner salaries by GS level, along with details about benefits, locality pay, allowances, and career growth. By the end, you’ll understand exactly how much you can expect to earn in this career, what factors influence pay, and how advancement works.

IRS Tax Examiner Salary Summary Table (2025)

IRS Tax Examiners are paid according to the GS pay scale. The following table provides monthly salary estimates for the most common GS levels for Tax Examiners, based on the 2025 GS pay rates with the Washington, D.C. locality adjustment.

Note: These figures are examples with one locality rate. Salaries vary based on location, step within the GS grade, and annual federal pay adjustments.

How the IRS Tax Examiner Pay System Works

1. GS Levels

IRS Tax Examiners are classified under the General Schedule (GS) system, which has 15 grades (GS-1 through GS-15).

• Tax Examiners usually work between GS-4 and GS-10.

• Promotions happen as you gain experience and perform well.

2. Steps within GS Grades

Each GS grade has 10 steps. Moving up a step increases pay by a set percentage.

• Step increases are based on time in grade and performance.

• Steps can significantly increase total annual income.

3. Locality Pay

Federal employees receive extra pay based on the cost of living in their work location.

• Example: Washington, D.C. locality pay rate in 2025 is about 15% higher than base pay.

• Some high-cost areas like San Francisco or New York offer even higher adjustments.

4. Annual Pay Adjustments

The federal government typically provides annual pay raises to keep salaries competitive. These increases apply to both base and locality pay.

IRS Tax Examiner GS Levels in Detail (2025)

GS-4 Tax Examiner

• Monthly Base Pay: $2,662

• Monthly with Locality: $3,065

• Role: Entry-level work with basic data entry, document review, and simple taxpayer communication.

• Requirements: High school diploma and some clerical experience.

GS-5 Tax Examiner

• Monthly Base Pay: $2,972

• Monthly with Locality: $3,420

• Role: Reviews more complex tax forms, checks calculations, and answers routine taxpayer questions.

• Requirements: Some college or equivalent experience.

GS-6 Tax Examiner

• Monthly Base Pay: $3,298

• Monthly with Locality: $3,792

• Role: Handles detailed taxpayer inquiries, processes amended returns, and assists in compliance cases.

• Requirements: One year of specialized experience.

GS-7 Tax Examiner

• Monthly Base Pay: $3,639

• Monthly with Locality: $4,179

• Role: Manages complex returns, works on compliance projects, and trains junior staff.

• Requirements: Bachelor’s degree or equivalent experience.

GS-8 Tax Examiner

• Monthly Base Pay: $3,997

• Monthly with Locality: $4,597

• Role: Performs advanced review work, assists auditors, and handles high-priority taxpayer cases.

• Requirements: Multiple years’ IRS experience.

GS-9 Tax Examiner

• Monthly Base Pay: $4,370

• Monthly with Locality: $5,023

• Role: Works on specialized tax law areas, supports enforcement activities, and may supervise a small team.

• Requirements: Master’s degree or significant professional experience.

GS-10 Tax Examiner

• Monthly Base Pay: $4,760

• Monthly with Locality: $5,470

• Role: Senior examiner responsibilities, complex compliance work, and coordination with other IRS divisions.

• Requirements: Leadership experience and advanced tax knowledge.

Benefits and Allowances for IRS Tax Examiners

IRS employees receive comprehensive benefits:

• Health, Dental, and Vision Insurance

• Retirement under Federal Employees Retirement System (FERS)

• Thrift Savings Plan with government matching

• Paid leave (annual leave, sick leave, and federal holidays)

• Life insurance and disability coverage

• Flexible work schedules and telework options

Career Progression

A typical IRS Tax Examiner career path:

1. Start at GS-4 or GS-5.

2. Promotion to GS-6 within 1–2 years.

3. Progress to GS-7 or GS-8 with experience and performance.

4. Advanced positions at GS-9 or GS-10 for top performers.

Factors Affecting IRS Tax Examiner Salary

• Location: Higher locality pay in expensive cities.

• Experience: More experience means higher GS levels.

• Performance: Exceptional performance can lead to faster promotions.

• Step Increases: Regular step increases boost pay over time.

Frequently Asked Questions

1. What’s the starting pay for an IRS Tax Examiner?
   Around $3,065 per month with locality pay at GS-4.

2. Do IRS Tax Examiners get bonuses?
   They may receive performance awards.

3. Is locality pay the same everywhere?
   No, it varies by city.

4. How often are raises given?
   Step increases occur every 1–3 years; annual cost-of-living adjustments also apply.

5. Do Tax Examiners work overtime?
   Overtime is rare but possible during peak tax season.

6. What’s the highest GS level for Tax Examiners?
   Typically GS-10.

7. Can you work remotely?
   Many positions allow telework.

8. Do IRS employees get pensions?
   Yes, under the FERS system.

9. Is a degree required?
   Not always; experience can substitute for education.

10. Can Tax Examiners move into other IRS roles?
    Yes, they can advance to auditor or specialist roles.

Conclusion

In 2025, IRS Tax Examiner salaries remain competitive within the federal government. Pay varies by GS level, step, and location, with solid benefits and stable career growth. For those seeking a reliable and structured federal career, the IRS offers strong opportunities.