Tax Professional Directory 2026

Prioritize these credentials: CPA (Certified Public Accountant) for comprehensive accounting and tax; EA (Enrolled Agent) for specialized taxation with unlimited IRS representation rights; Tax Attorney (JD) for legal matters and litigation. Verify state licensing through official boards, check disciplinary history via IRS Office of Professional Responsibility, confirm PTIN registration, and review continuing education participation. Specialized certifications like CFP (financial planning) or CITP (technology) add value for specific needs.

Fee structures vary significantly: Basic individual returns (Form 1040 with schedules) typically cost $150-$400. Business returns (Form 1120/1120S/1065) range from $500-$2,500+ depending on complexity. Complex situations involving international filings, mergers, or litigation can exceed $3,000-$10,000. Hourly rates: CPAs $150-$400/hour, Enrolled Agents $100-$300/hour, Tax Attorneys $250-$600/hour. Many offer flat-fee packages for predictability. Always request written fee agreements detailing scope, deliverables, and communication protocols before engagement.

Hire a professional if you: Own a business (including sole proprietorship with significant income), have rental properties (depreciation, passive activity rules), experienced major life changes (marriage, divorce, inheritance, retirement), have international income/assets (FBAR, FATCA requirements), face IRS notices or audits, need audit representation rights, have complex investments (partnerships, REITs, derivatives), earn $200,000+ annually, operate in multiple states, or anticipate estate/gift tax implications.

Self-preparation may suffice if you: Have only W-2 income, take standard deduction, no dependents, no investments beyond basic savings accounts, and income under $100,000. However, even simple situations can benefit from professional review for overlooked credits/deductions.

CPAs (Certified Public Accountants): Licensed by state boards, pass Uniform CPA Exam, meet experience requirements. Handle comprehensive accounting, auditing, financial planning, and taxation. Can represent clients before IRS for returns they prepared.

Enrolled Agents (EAs): Federally licensed by IRS after Special Enrollment Examination or relevant IRS experience. Specialize exclusively in taxation. Have unlimited representation rights before IRS for any tax matter. No state licensing requirements.

Tax Attorneys: Law degree (JD) with tax specialization, admitted to state bar. Handle legal tax matters including litigation, criminal tax defense, complex estate planning, and corporate restructuring. Provide attorney-client privilege protection.

Use these official verification resources:

• CPAs: State Board of Accountancy websites (e.g., California CPA License Lookup, Texas State Board of Public Accountancy)
• Enrolled Agents: IRS Office of Enrollment Directory (search by name, PTIN, or enrollment number)
• Tax Attorneys: State Bar Association websites (verify active membership and disciplinary history)
• All Preparers: IRS PTIN Directory (verify current Preparer Tax Identification Number)

Check for: Active license status, any disciplinary actions, license restrictions, continuing education compliance, and professional liability insurance coverage. Always request copies of credentials during initial consultation.

Yes, qualified professionals provide comprehensive resolution services:

• Audit Representation: CPAs, EAs, and tax attorneys can represent you during IRS examinations, appeals, and collections proceedings. They handle all communications, document submissions, and negotiations.
• Back Tax Resolution: Professionals negotiate installment agreements (payment plans), offer in compromise (settlement for less than owed), penalty abatement requests, and currently not collectible status.
• Amended Returns: Correct errors on previously filed returns within statutory limitations (generally 3 years from original filing date).
• Penalty Relief: Request first-time penalty abatement, reasonable cause relief, or statutory exception applications.

Representation rights vary: EAs have unlimited representation rights for all tax matters; CPAs can represent for returns they prepared and are under audit; attorneys have full representation rights.