Statistics
Tax preparer statistics 2026
886,338 people hold a current preparer tax ID, and more than 60% of them hold no professional credential, because federal law requires none. Paid preparers e-filed 86.7 million of the 162.8 million individual returns in fiscal 2025. In the government's own undercover tests, only 2 of 19 preparers got the refund right, and non-credentialed preparers handled 83% of paid-prepared earned income credit returns.
Every figure below links to the IRS, GAO, TIGTA, Taxpayer Advocate or state document it came from and gives the date that document states. A preparer tax identification number is required to prepare a federal return for pay, so PTIN counts are the closest thing to a census of preparers; they include people who prepared no returns that year, and the credential counts overlap. Older studies are dated as such. Our own numbers, from matching every firm in the directory to the IRS preparer file, are marked as original data.
42 figures · 3 charts · 11 sources · checked October 10, 2026
Key figures
886,338
886,338 people held a current preparer tax identification number for 2026, and 2,315,933 have been issued one since the requirement began in September 2010.
IRS, September 1, 2026
60%+
More than 60% of all PTIN holders in tax year 2023 were non-credentialed preparers, according to the National Taxpayer Advocate.
National Taxpayer Advocate, tax year 2023
86.7 million
Paid preparers e-filed 86,696,461 individual returns in fiscal 2025, against 65,771,253 that taxpayers filed online themselves and about 10.3 million on paper.
IRS Data Book 2025, fiscal year 2025
$290
The IRS estimates the average Form 1040 filer spends 12 hours and $290 out of pocket per return, across all methods of preparation.
IRS, tax year 2025
2 of 19
In the GAO's 2014 undercover visits, only 2 of 19 commercial preparers calculated the correct refund; errors ranged from $52 too little to $3,718 too much. The GAO cautions the visits were in one metro area and cannot be generalized.
GAO, April 8, 2014
83%
Non-credentialed preparers prepared about 83% of paid-prepared earned income tax credit returns in tax year 2023, and those returns accounted for about 96% of the EITC audit adjustments on prepared returns.
National Taxpayer Advocate, tax year 2023
How many preparers, and who they are
Source: IRS, Return preparer statistics (irs.gov), September 1, 2026. Credentials overlap, so the bars do not sum to the total.
Source: TIGTA report 2015-40-075 and IRS return preparer statistics (irs.gov), 2015 and 2026
886,338
886,338 people held a current preparer tax identification number for 2026, and 2,315,933 have been issued one since the requirement began in September 2010.
IRS, Return preparer statistics (irs.gov), September 1, 2026Link
209,076
209,076 current PTIN holders are CPAs, 71,966 are enrolled agents and 26,256 are attorneys; 218 are enrolled actuaries and 446 enrolled retirement plan agents.
IRS, Return preparer statistics (irs.gov), September 1, 2026Link
72,049
The IRS issued 72,049 Annual Filing Season Program records of completion for 2026, the voluntary credential for preparers who take 18 hours of continuing education including a tested refresher course.
IRS, Return preparer statistics (irs.gov), September 1, 2026Link
696,000
More than 696,000 people held an active PTIN in April 2015, so the preparer population has grown by about 27% in eleven years.
TIGTA, report 2015-40-075 (tigta.gov), April 1, 2015Link
76,480
The BLS counts only 76,480 wage-and-salary workers in its tax preparer occupation, with a median wage of $54,920; most paid preparers are counted as accountants, bookkeepers or are self-employed.
BLS Public Data API, OEWS series for occupation 13-2082 (api.bls.gov), May 2025Link
76,314
76,314 volunteers at 9,130 sites prepared 2,915,907 federal returns free of charge through the IRS's VITA and TCE programs in fiscal 2025, with a measured accuracy rate of 95.8%.
IRS Data Book 2025, Table 2-1 (irs.gov), fiscal year 2025Link
A PTIN
The IRS's own guidance states that anyone can be a paid tax return preparer as long as they have a preparer tax identification number.
IRS, Choosing a tax professional (irs.gov), read October 2026Link
How many returns they file
Source: IRS Data Book 2025, Table 1-4 (irs.gov), fiscal year 2025
86.7 million
Paid preparers e-filed 86,696,461 individual returns in fiscal 2025, against 65,771,253 that taxpayers filed online themselves and about 10.3 million on paper.
IRS Data Book 2025, Table 1-4 (irs.gov), fiscal year 2025Link
162.8 million
The IRS received 162,754,810 individual income tax returns in fiscal 2025, 93.7% of them electronically, within 271.4 million returns and documents of all kinds.
IRS Data Book 2025, Tables 1-2 and 1-4 (irs.gov), fiscal year 2025Link
3,187,642
3,187,642 returns were filed through IRS Free File and 308,628 through Direct File in fiscal 2025, together about 2% of individual returns.
IRS Data Book 2025, Table 1-4 (irs.gov), fiscal year 2025Link
$516.4B
The IRS issued 116.9 million refunds to individuals in fiscal 2025, totaling $516.4 billion.
IRS Data Book 2025 (irs.gov), fiscal year 2025Link
75.3 million
In the 2026 filing season through May 8, tax professionals had e-filed 75,316,000 returns and taxpayers had self-prepared 65,730,000, out of 144,992,000 received.
IRS, filing season statistics for the week ending May 8, 2026 (irs.gov), cumulative through May 8, 2026Link
$3,276
The average refund in the 2026 filing season through May 8 was $3,276, up 11.5% from $2,939 a year earlier, across 99,138,000 refunds worth $324.8 billion.
IRS, filing season statistics for the week ending May 8, 2026 (irs.gov), cumulative through May 8, 2026Link
What preparation costs
$290
The IRS estimates the average Form 1040 filer spends 12 hours and $290 out of pocket per return, across all methods of preparation.
IRS, 2025 Instructions for Form 1040, Paperwork Reduction Act notice (irs.gov), tax year 2025Link
$610
Filers with business income (29% of returns, those with a Schedule C, E or F) average 21 hours and $610; nonbusiness filers average 8 hours and $160.
IRS, 2025 Instructions for Form 1040, taxpayer burden table (irs.gov), tax year 2025Link
$300–$600
The National Society of Accountants' 2024 survey of 183 small practitioners put the average fee for an itemized Form 1040 at $300 to $600, and $750 to $1,250 for a corporate Form 1120.
National Society of Accountants, 2024 Profit and Practice Report summary (nsacct.org), 2024 surveyLink
$182/hr
Among the 7% of National Association of Tax Professionals members who bill by the hour, the average rate was $182 in 2025, with half between $129 and $250.
National Association of Tax Professionals, 2025 Fee Study highlights (dam.natptax.com), November 2025Link
$89,000
IRS Free File guided software is available to filers with adjusted gross income of $89,000 or less (the tax year 2024 limit was $84,000), and Free File Fillable Forms at any income.
IRS, Free File (irs.gov), page reviewed June 12, 2026Link
Errors, fraud and enforcement
The government has tested preparers undercover twice and audited its own oversight of them repeatedly. The results are old, and still the best evidence there is.
2 of 19
In the GAO's 2014 undercover visits, only 2 of 19 commercial preparers calculated the correct refund; errors ranged from $52 too little to $3,718 too much. The GAO cautions the visits were in one metro area and cannot be generalized.
GAO, Paid Tax Return Preparers: In a Limited Study, Preparers Made Significant Errors (GAO-14-467T) (gao.gov), April 8, 2014Link
19 of 19
In the GAO's 2006 test, all 19 visits to chain preparers showed problems and again only 2 returns had the correct refund; preparers overstated refunds by $12,169 across 12 returns and understated them by $3,465 across 5.
GAO, Paid Tax Return Preparers: In a Limited Study, Chain Preparers Made Serious Errors (GAO-06-563T) (gao.gov), April 4, 2006Link
31%
IRS research audits found errors on the deduction line of about 31% of paid-preparer returns, against about 23% of self-prepared returns.
GAO, report GAO-06-563T, citing IRS National Research Program data (gao.gov), cited April 2006Link
$15.9B
The IRS estimated earned income tax credit improper payments at $15.9 billion, 27.3% of dollars paid out, in fiscal 2024.
National Taxpayer Advocate, 2026 Purple Book, citing GAO-25-107753 (taxpayeradvocate.irs.gov), fiscal year 2024Link
206
IRS Criminal Investigation opened 206 abusive return preparer investigations in fiscal 2025, up from 190 the year before, and recommended 169 prosecutions, up from 91.
IRS Criminal Investigation, 2025 annual report (irs.gov), fiscal year 2025Link
83 sentenced
83 people were sentenced in abusive return preparer cases in fiscal 2025; 77% were incarcerated, for an average of 27 months.
IRS Criminal Investigation, 2025 annual report (irs.gov), fiscal year 2025Link
10,495
10,495 preparers filed more than 2 million client returns in 2016 without filing their own personal return for that year; 3,555 of them had not filed for four consecutive years, and only 50 were under examination.
TIGTA, report 2020-30-027 (tigta.gov), tax year 2016, data as of 2018 and 2019Link
19,496
In January 2015 the IRS identified 19,496 PTIN holders who were potentially noncompliant with their own filing or payment obligations, owing more than $367 million; 3,001 had self-reported a felony conviction.
TIGTA, report 2015-40-075 (tigta.gov), January 2015Link
How preparers are regulated
Federal law sets no competency or licensing requirement for paid preparers. Four states have their own rules.
| State | Requirement | Latest count | Source date |
|---|---|---|---|
| California | Register with CTEC: 60-hour qualifying course, 20 hours CE a year, and a bond (CPAs, EAs and attorneys exempt) | 39,489 registrants | June 30, 2025 |
| Oregon | License from the Board of Tax Practitioners; 80-hour course for the preparer license | About 3,100 practitioners; 4,403 active licenses | 2024 to 2025 |
| Maryland | Registration with the State Board of Individual Tax Preparers; exam, two-year registration with CE; board sunset extended to July 1, 2027 | No current count published | 2024 session |
| New York | Registration with the Department of Taxation and Finance | 63,067 registrations, 2010 season | September 2011 |
Source: California Tax Education Council annual report; Oregon Legislative Fiscal Office; Maryland fiscal and policy note SB 288; New York task force report (ctec.org), 2011 to 2025
None
Federal law imposes no competency or licensing requirement on paid tax return preparers; the National Taxpayer Advocate has made minimum standards its fifth legislative recommendation for 2026.
National Taxpayer Advocate, 2026 Purple Book (taxpayeradvocate.irs.gov), January 2026Link
2014
The IRS's attempt to license preparers was blocked by a federal district court on January 18, 2013 and the ruling was upheld by the D.C. Circuit on February 11, 2014 in Loving v. IRS; the PTIN requirement survived.
IRS, statement on court ruling related to return preparers (irs.gov), February 21, 2014Link
400,000
The Treasury's fiscal 2019 budget request asked Congress for authority to set minimum standards for all 400,000 tax preparers without credentials; the Tax Refund Protection Act (S. 1209 and H.R. 2702, 2023) carried similar language and did not pass.
US Treasury, IRS fiscal 2019 budget in brief (home.treasury.gov), fiscal 2019 budget, released 2018Link
18 hours
The voluntary Annual Filing Season Program requires 18 hours of continuing education a year, including a six-hour federal tax refresher with a test, and grants limited rights to represent clients before the IRS.
IRS, Annual Filing Season Program (irs.gov), page reviewed January 29, 2026Link
39,489
California had 39,489 registered tax preparers on June 30, 2025, up from 38,533 a year earlier, under a law that requires anyone preparing returns for a fee, other than CPAs, attorneys, enrolled agents and their employees, to register and post a bond.
California Tax Education Council, 2024-25 annual report (ctec.org), June 30, 2025Link
1,110
California's Franchise Tax Board contacted 1,110 questionable preparers in fiscal 2024-25; the penalty for preparing returns unregistered is $2,500 for a first offense and $5,000 for each subsequent one.
California Tax Education Council, 2024-25 annual report (ctec.org), fiscal year 2024-25Link
4,403
Oregon, the strictest state, had 4,403 active tax practitioner licenses in 2024, up 9.2% and the first increase in five years; its preparer license requires an 80-hour course.
Oregon Legislative Fiscal Office, 2025-27 budget review, Board of Tax Practitioners (apps.oregonlegislature.gov), 2024Link
Credentialed only
The IRS directory of preparers lists only PTIN holders who are attorneys, CPAs, enrolled agents, enrolled actuaries, retirement plan agents or Annual Filing Season Program participants, and eligible preparers may opt out; the majority of preparers do not appear in it.
IRS, directory FAQs (irs.gov), page reviewed May 6, 2026Link
What the IRS file shows about firms
Original data from matching every firm in our directory to the IRS preparer file and reading every firm website.
18.1%
Of 2,711 US accounting and tax firms matched to the IRS preparer file, 18.1% had no preparer listing any credential at all.
CPA Advisor original dataCPA Advisor, Tax preparer credentials census (cpaadvisor.us), September 2026Link
44%
Among those 2,711 matched firms, 1,194 (44%) had a CPA on file, 802 (30%) an enrolled agent and 751 (28%) an Annual Filing Season Program participant; a firm can hold more than one.
CPA Advisor original dataCPA Advisor, Tax preparer credentials census (cpaadvisor.us), September 2026Link
31.1%
Of 1,727 firm websites that use the term CPA, 31.1% could not be matched to any record in the IRS preparer directory, mostly because the directory lists individual PTIN holders rather than firms.
CPA Advisor original dataCPA Advisor, What 3,917 accounting firm websites say (cpaadvisor.us), October 2026Link
32.4%
32.4% of 3,917 accounting firm websites advertise IRS representation, audit defense or tax resolution; among firms led by an enrolled agent the share is 54.5%.
CPA Advisor original dataCPA Advisor, What 3,917 accounting firm websites say (cpaadvisor.us), October 2026Link
Common questions
How many tax preparers are there in the US?
886,338 people held a current preparer tax identification number as of September 1, 2026, which is required to prepare a federal return for pay. Of those, 209,076 are CPAs, 71,966 enrolled agents and 26,256 attorneys, with 72,049 holding the voluntary Annual Filing Season Program credential. The Taxpayer Advocate reports that more than 60% hold no credential at all.
Do you need a license to prepare taxes?
Not under federal law, which requires only a PTIN. The IRS's attempt to license preparers was struck down in Loving v. IRS in 2013 and 2014. Four states have their own rules: California (CTEC registration, 39,489 registrants), Oregon (a license requiring an 80-hour course), Maryland (registration with an exam) and New York (registration). CPAs, enrolled agents and attorneys are generally exempt from the state rules.
How many tax returns are done by paid preparers?
Paid preparers e-filed 86.7 million of the 162.8 million individual returns the IRS received in fiscal 2025, compared with 65.8 million filed online by taxpayers themselves and about 10.3 million on paper. The last IRS estimate of the share of taxpayers using a paid preparer is 52.9%, for tax year 2018.
How accurate are paid tax preparers?
The only direct tests are the GAO's undercover visits: in 2014, 2 of 19 preparers got the refund right, and in 2006, 2 of 19 chain preparers did. IRS research audits cited by the GAO found deduction errors on about 31% of paid-preparer returns against 23% of self-prepared ones. Those studies are small and old, which is itself the finding: nobody measures this systematically.
What does it cost to have a tax return prepared?
The IRS estimates the average Form 1040 filer spends $290 out of pocket and 12 hours, across all methods; business filers average $610. The National Society of Accountants' 2024 survey of 183 small firms put the fee for an itemized 1040 at $300 to $600, and the few preparers who bill hourly averaged $182 in 2025.
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