I got my start at Block, and can perhaps contribute to this discussion because of that.
If you're new, and pass the EA, Block will certainly be inclined to hire you. If you haven't yet passed the EA by next season, they will require you to have completed a 60-65 hour class they provide (and in some states, notably Oregon, you MUST complete an 82-hour class PLUS pass the state exam). That class has already started in most areas, although they usually have a "racehorse" version starting in August or even early September.
Block does offer corporate tax prep and accounting services, but insofar as I know these are ONLY provided at their so-called "Premium" offices, generally by year-round staff. As a seasonal worker you will only be doing 1040 work. The software (TPS) won't do corporate at all.
Benefits of working at Block: you learn to do the entire process, from initial meeting with the client to final printing of the return. I was doing plenty of Sch. C's and E's in my first year there, and I imagine that's only increased as they've been forced to move away from their previous focus on bank products (Refund Anticipation Loans). Do not underestimate the value of learning how to greet and work with a client. I've known plenty of preparers who, trying to open their own office, discovered they were almost incapable of actually chatting with a client, getting the info as required, etc. One other advantage of working at Block was that -- at least in Portland in the early aughts -- when I had an issue I couldn't figure out, I had no fewer than 3 or 4 people I could call, including the District Manager (who was fantastic in our district).
You will generally see a wide variety of tax situations, and thus get a lot of experience quickly. Within two years I was typically doing something like 120 to 140 returns per season (some preparers did 3-4 times as many).
If you go to work for a CPA or EA, you most likely will be parked in a back room, never even speak to a client, and be judged strictly on how fast you crank out work for your hourly wage. Block, at least, lets you out to see daylight and real people.
Disadvantages, unfortunately, are significant. First, the pay is wretched. They pay you minimum wage or just a little more against commission. Commissions are low (typically 1-2% higher for EAs, however, than for unenrolled preparers), and MOST preparers -- especially new ones -- do not actually complete returns quickly enough to have their commissions exceed the hourly wage.
When I was working at Block (a franchisee, actually, that controlled all of Oregon, Washington, Idaho, Utah, and part of Northern California), they hired you for the entire season. Corporate eventually took over, and I understand that these days they cheerfully lay preparers off in the middle of the season for a few weeks (so you work during the February rush, and then the late March-April grind). It sucks, and usually you haven't worked long enough to qualify for unemployment.
Training is great at the classroom level; the Block class I mentioned above is really quite interesting and thorough, I even saw some CPAs taking it just to brush up on basics they never got in college. But in-office training was close to non-existent, and you end up either teaching yourself (while giving customers poor service), or begging more experienced colleagues to help you on a daily basis. They never taught us, for example, all the things to ask a client. When a guy came in with 6 rental units and his depreciation schedule was a catastrophe, I had no idea I needed to do a Form 3115 Change in Accounting Method to put it right. That complex form was never taught, so I muddled through and almost certainly made the situation worse. I cringe even now when I think about it, 14 or 15 years later.
Block's entire model is built on doing returns in a "while you wait" mode. So the client is watching you every step of the way, and you are rushing the entire process. This is the only way to make any money there, but is also a great way to provide crappy results to the client.
Speaking of which, quality control is also wretched: we had no effective review process. Not a big deal when all you're facing are simple W2 1040s, but it's a huge deal when (usually later in the season) more complex returns arrive. If you have pride in yourself and your work, you will eventually wake up many nights realizing mistakes you made that NO ONE caught since there was no review.
Other ways they shortchange you: on April 15th at closing time, you're fired. Client sucked up hours of your time for a complex return, then decided to come in on the 18th to pick up and sign because he's getting a refund and so the deadline didn't matter? That's great for Block, which keeps the entire fee. Not so great for you, because you get nothing apart from your minimum wage for the hours worked.
My last year with Block, we had a CPA working in our office. The guy quit a week before April 15th. THEN half his returns walked back in that week, full of errors. I got all the pleasure of fixing them (because I was and am conscientious) ... but he still got credit as the preparer. I was pleased when, a few years later, the guy was sanctioned by the State of Oregon to the tune of $75,000 for illegal work.
Hope this gives you some insight into how Block does things. I imagine Jackson-Hewitt and Liberty are much the same.
