Millions of Americans get professional help with their taxes. But how many use a certified public accountant, or CPA? The recent national IRS sources reviewed for this article do not provide a current CPA-only count of individual returns. They do show how widely taxpayers use professional preparation and how many electronic returns are self-prepared.
That distinction matters. A tax professional may be a CPA, an enrolled agent, an attorney, or another paid preparer. Choosing among them starts with understanding both the numbers and the help your own return requires.
What the filing numbers show
The IRS year-end snapshot for the 2025 filing season reports the following cumulative figures through December 26, 2025:
| IRS category | Returns |
|---|---|
| All returns received | 165,824,000 |
| Electronic returns received | 154,911,000 |
| E-filed through tax professionals | 87,855,000 |
| Self-prepared electronic returns | 67,056,000 |
These rows overlap: the two preparation categories are components of electronic returns, which are part of all returns. They should not be added together. Source: IRS: Year-end 2025 filing-season statistics.
Among electronic returns, approximately 56.7% came through tax professionals and 43.3% were self-prepared. Those percentages use electronic returns as their denominator; they do not describe the preparation of paper returns. These are counts of returns, not individual people, and a joint return can cover two taxpayers.
The broader finding is that professional help is common. Separately, the Government Accountability Office reported that more than half of individual taxpayers used a paid preparer in fiscal year 2024. That is a different reporting period and measure, so it should not be substituted for the e-file percentages above. GAO: Paid tax return preparers and IRS oversight.
What the numbers cannot tell us
The IRS filing-season table groups tax professionals together. It does not tell us how many of those returns were prepared by CPAs. Nor can a count of credential holders answer that question: the IRS separately reports people holding preparer tax identification numbers, known as PTINs, by credential and qualification. That measures preparers, not their clients or return volume. IRS: Federal tax return preparer statistics.
A useful comparison also separates three things: the person’s qualifications, the service purchased, and how the return is filed. A storefront is a service location. Full-service online preparation is a service model. Electronic filing is a transmission method. None identifies the preparer’s credential by itself.
For your own decision, ask who will prepare and review the return, what experience they have with your situation, and what help remains available afterward.
Compare tax professionals
CPAs are licensed by boards of accountancy in the states, District of Columbia, and U.S. territories; enrolled agents are licensed by the IRS. Both can practice in tax, but the individual’s relevant experience deserves attention. Some CPAs specialize in areas other than individual taxation.
| Option | What to consider |
|---|---|
| CPA with individual-tax experience | Consider when you want tax preparation coordinated with business, accounting, or planning questions. Confirm the actual services included. |
| Enrolled agent | Consider for federal tax preparation, planning, or IRS matters. Ask about experience with your state returns and specific issues. |
| Other paid preparer | May suit your return; examine training, experience, review procedures, and representation rights. |
| Tax attorney | Consider when a tax question also involves legal advice, a significant dispute, or potential legal exposure. |
CPAs, enrolled agents, and attorneys have unlimited representation rights before the IRS, subject to applicable authorization and professional rules. Eligible Annual Filing Season Program participants have limited examination representation rights for returns they prepared and signed; those rights do not extend to IRS appeals or collection matters. They need a valid program Record of Completion for both the preparation year and the year of representation. A PTIN alone generally provides no representation rights for returns prepared and signed after December 31, 2015. IRS: Preparer credentials and representation rights. See also IRS: Annual Filing Season Program representation conditions.
A PTIN is an identification number, not evidence that the IRS has endorsed a preparer’s competence. Paid preparers differ in education and expertise. Use the IRS’s guidance on choosing and checking a tax professional, and verify a claimed professional license with the issuing authority.
Software and free filing help
Doing your own return can be reasonable when your records are complete, you understand the questions, and you can review the resulting forms. Commercial software and free programs are worth evaluating alongside professional preparation.
| Approach | What to check |
|---|---|
| DIY software | Supported forms, state returns, total price, and your ability to resolve unfamiliar questions. |
| Assisted or full-service software | Who supplies the help, whether you or the professional prepares the return, review coverage, and post-filing support. |
| IRS Free File | Seasonal availability, income eligibility, partner restrictions, supported forms, and whether state filing is free. |
| VITA, TCE, and Tax-Aide | Local eligibility, appointments, return-complexity restrictions, and state-return services. |
| Manual paper preparation | Your ability to select forms, calculate amounts, follow mailing instructions, and prepare state returns separately. |
Assistance is not one uniform service. For example, TurboTax distinguishes expert-assisted and full-service offerings, with conditions governing expert review and preparation. Read the terms for the edition you select rather than assuming that access to help includes someone taking responsibility for the entire return. TurboTax: Online products and expert-service terms.
IRS Free File: As checked November 1, 2026, the main IRS program page says Free File is closed and directs readers to check back in January 2027. That page currently lists a $95,000 adjusted gross income ceiling for guided software. Confirm the applicable tax year and partner offers when the new season opens. Partner criteria still apply, and state preparation may cost extra. Enter through the IRS program page to access its offers. Free File Fillable Forms serves any income level but provides limited calculations and no state preparation. IRS: Free File options and availability.
Free volunteer preparation: The Volunteer Income Tax Assistance (VITA) program focuses on taxpayers needing assistance, including people with lower incomes, disabilities, or limited English. The current IRS guidance says individual sites may set their own income limits. Tax Counseling for the Elderly (TCE) particularly serves people age 60 and older with retirement-related tax questions. Many TCE sites operate through AARP Foundation Tax-Aide. Confirm local eligibility, the forms volunteers can handle, state-return availability, and appointment dates before relying on a site. IRS: VITA, TCE, and Tax-Aide access. That page includes the official site-finding tools.
Volunteer sites do not handle every return. For example, the IRS service checklist excludes Schedule C returns with a net loss, depreciation, or business use of the home. Ask the site about your specific forms before making an appointment. IRS: Volunteer preparation services and what to bring (PDF).
IRS Direct File is different from Free File. It was unavailable for the 2026 filing season; check the current IRS filing options before relying on an older Direct File guide. Wisconsin Department of Revenue: January 2026 bulletin, page 4.
Choose the help you need
Start with what changed: a new business, rental property, investment sale with unclear cost records, move between states, retirement distribution, or unresolved notice. These are reasons to evaluate help, not automatic rules that everyone with such income needs a CPA.
Consider these hypothetical situations:
- A wage earner with complete records: Someone comfortable reviewing a straightforward return might choose eligible free software or commercial DIY preparation.
- A retiree who wants personal assistance: A local TCE or Tax-Aide site may be a useful starting point if the return falls within its scope.
- A new freelancer: Someone unsure about expenses and estimated payments might seek a CPA or enrolled agent with self-employment experience, even if they handle routine records themselves.
- A rental-property owner planning a sale: Advice before the transaction may be useful. Ask whether the engagement includes planning and depreciation review, rather than only preparation after year-end.
Before comparing prices, answer three questions: Can I organize complete records? Can I explain the unfamiliar items on my return? Can I review the completed forms and resolve discrepancies? A gap in any answer helps identify the assistance worth paying for.
Your time and comfort matter too. A return that you could technically prepare yourself may still justify paid help if you cannot confidently check it. Conversely, a long-standing professional engagement deserves review when your circumstances become simpler.
Compare written quotes using the same facts. Ask about federal and every required state return, additional schedules, bookkeeping cleanup, amendments, planning meetings, and notice assistance. For software, check upgrades, expert help, state charges, and optional fee-payment services. A low starting price is useful only if it covers the work you need. Ask whether fees deducted from a refund involve an additional bank-product charge, and whether audit support means guidance or actual representation.
Keep tax preparation, tax planning, and representation distinct. Filing reports what happened; planning evaluates choices before they are final. Help explaining a notice does not necessarily include representation in an examination or appeal.
6 checks before you hire
- Confirm relevant experience. Describe your income, state obligations, and unusual transactions.
- Check qualifications. Verify credentials and ask about training and review procedures.
- Get a written scope and price. Identify included returns, extra services, and possible additional charges.
- Know who does the work. Ask who prepares, reviews, and signs, and how documents are transferred securely.
- Ask about support after filing. Clarify availability, notice help, representation, and separate fees.
- Review before authorizing. Understand the completed return, check bank details, obtain a copy, and never sign a blank return.
The IRS requires a paid signing preparer to sign the return and include the required PTIN on the return filed with the IRS. You remain ultimately accountable for the information reported. Avoid promises of unusually large refunds and fees based on a percentage of the refund. Your refund should go to your account, not the preparer’s personal account; review any separately authorized refund-transfer product and its fees. IRS: How to choose a tax return preparer.
Your next step: Review last year’s return and list this year’s changes. Identify the questions you cannot confidently answer, then compare two suitable routes using the same facts. The national numbers show that professional help and self-preparation are both widely used. Your choice should turn on the expertise, time, cost, and support your return needs.
For a closer look at consumer filing tools, visit our DIY Tax Preparation Software & Tools guide.
This article provides general educational information for U.S. individual taxpayers. Confirm current program terms and requirements for the tax year you are filing.
