Tax Manager

Lightpath is building the fiber infrastructure the digital economy depends on - owning, operating, and expanding dense, high-performance networks for enterprises, public institutions, carriers, and cloud innovators. Our all-fiber network supports mission-critical environments, from financial markets and healthcare systems to AI platforms and next-generation cloud architectures. As we expand across the Northeast and into high-growth markets nationwide, we invest ahead of demand - building infrastructure with precision, resilience, and accountability.

To support that growth, we're building a team of people who take ownership, think long-term, and take pride in tackling complex work with care and integrity. At Lightpath, every role contributes to infrastructure that powers critical systems and real-world outcomes. We look for individuals who value precision, accountability, and collaboration and who want to help build networks, processes, and partnerships that are engineered to last.

The Tax Manager will be responsible for overseeing all indirect and income tax compliance, reporting, planning, and audit activities. This role manages tax operations across federal, state, and local jurisdictions, ensures accurate and timely filings, supports system implementations, and partners with internal teams to ensure tax compliance and optimization. The Tax Manager will work with our tax compliance consultant and serve as Lightpath's internal subject-matter expert on all tax matters, including indirect taxes, income taxes, tax provision, and unclaimed property.

Duties and Responsibilities

* Manage billing system tax configurations, including customer type setup, tax calculation reviews, and resolution of customer tax inquiries.

* Prepare annual New York State gross receipts tax returns (NY 186-e and NY 184) and quarterly estimated payments for all Lightpath entities.

* Lead indirect tax audit support for open audit periods.

* Maintain exemption certificates for FUSF and vendor purchases.

* Oversee calculation of federal and state fixed asset tax expenses, including depreciation (ADS and MACRS), software expense, and NAMA.

* Calculate tax gain/loss on asset sales and disposals and state tax modifications.

* Roll forward book, tax, and state basis schedules to compute gross temporary differences.

* Prepare return-to-provision adjustments for fixed assets and intangibles.

* Run and review reports for all assets, including 743b assets.

* Conduct in-depth review of production invoices and prepare journal entry support.

* Review sales tax, 911, and other telecom tax returns as needed.

* Assist with preparation of Forms 499 for FUSF compliance.

* Manage unclaimed property compliance activities.

* Oversee all property tax matters related to the company's network infrastructure and other tangible assets, including asset classification, situs determination, valuation support, filings, audits, and appeals across all jurisdictions.

* Prepare all federal and state income tax returns for Lightpath Holdings LLC and Lightpath Additional Investor Aggregator LLC (25 filings per entity, including 24 states).

* Prepare Schedule K-1s, ensuring accuracy of special allocations.

* Review basis and capital accounts, including Sections 704(b) and 704(c).

* Prepare and file annual NYS IT-204-LL filings for both entities.

* Provide K-1s to MSIP for all required filings.

* Prepare required support files, including fixed asset schedules, intangible asset schedules, and state apportionment files.

* Support IRS and state audits as needed.

* Calculate quarterly estimated taxes and state payment requirements.

* Report monthly cash tax payments to accounting.

* Process extensions and estimated payments for both entities.

* Review W-8 forms for foreign vendors and determine withholding requirements.

* Lead tax due diligence for acquisitions and determine new filing requirements.

* Manage state exemption forms and monitor member changes for Lightpath Additional Investor Aggregator LLC.

* Prepare annual tax provisions for Lightpath's standalone financial statements, including narratives and supporting schedules.

* Review forecasted and YTD actual information to compute book-to-tax differences.

* Calculate current year estimated taxable income at the federal and state levels on a quarterly/YTD basis.

* Review purchase accounting adjustments related to M&A activity and determine tax impacts.

* Coordinate with Accounting and Finance to ensure accuracy and completeness of all provision-related calculations.

Qualifications

* Bachelor's degree in accounting, finance, or related field; CPA or Master's in Tax preferred.

* 7+ years of progressive tax experience, including indirect and income tax.

* Strong knowledge of federal, state, and local tax regulations.

* Experience with telecom tax, Vertex, Sage, and fixed asset accounting preferred.

* Strong analytical, organizational, and project management skills.

* Excellent communication skills and ability to collaborate cross-functionally.

* Ability to manage multiple deadlines and work independently.

Lightpath is an Equal Opportunity Employer committed to recruiting, hiring and promoting qualified people of all backgrounds regardless of gender, race, color, creed, national origin, religion, age, marital status, pregnancy, physical or mental disability, sexual orientation, gender identity, military or veteran status, or any other basis protected by federal, state, or local law.

Lightpath collects personal information about its applicants for employment that may include personal identifiers, professional or employment related information, photos, education information and/or protected classifications under federal and state law. This information is collected for employment purposes, including identification, work authorization, FCRA-compliant background screening, human resource administration and compliance with federal, state and local law.

This position is identified as being performed in/or reporting to company operations in Colorado. The pay range at the time of posting in the specified locations is $150,000 - $175,000/year. Pay ranges are supplied in compliance with Colorado law. Pay is competitive and based on a number of job-related factors, including skills and experience. Some of our featured benefits include medical, dental, vision insurance, yearly bonus program and company matched 401k.