Research

The Tax Preparation Industry Report 2026: How Americans Get Their Taxes Done

By The Ledgerism Editorial Team · The Ledgerism Brief Editorial Team produces original, methodology-disclosed accounting and tax research—data trackers, databases, and reference guides built to be the most-cited source in the field. Every figure is verified against primary sources including FASB, the IRS, the PCAOB, NASBA, the AICPA, and state boards of accountancy.

A data profile of who prepares U.S. individual income tax returns, how they are filed, who the paid preparers are, and how large the tax preparation business is. Every figure is labeled with its source, year, and geography. Figures that could not be verified against a primary source are flagged and excluded from the headline claims.

The reference year for this report is 2026. The most recent complete IRS filing season data is Filing Season 2026 (returns for tax year 2025, cumulative through April 17, 2026). Preparer credential counts are current as of June 1, 2026. Federal statistical datasets (Census Economic Census, BLS wage data) lag by 1 to 2 years and are labeled accordingly.

Executive summary

• Paid tax professionals e-filed 72,821,000 individual returns and self-preparers e-filed 64,796,000 as of April 17, 2026, meaning paid preparers accounted for 52.9 percent of e-filed returns in Filing Season 2026 (Source: IRS Filing Season Statistics, week ending April 17, 2026).
• Total individual returns received reached 140,222,000 and total e-filing returns reached 137,618,000 through April 17, 2026, an e-file share of 98.1 percent of received returns (Source: IRS Filing Season Statistics, week ending April 17, 2026).
• 864,569 individuals held current Preparer Tax Identification Numbers (PTINs) for 2026 as of June 1, 2026 (Source: IRS Return Preparer Office Federal Tax Return Preparer Statistics, June 1, 2026).
• Among credentialed preparers, CPAs led with 207,405, followed by 72,018 Annual Filing Season Program participants, 67,915 enrolled agents, and 25,598 attorneys, as of June 1, 2026 (Source: IRS Return Preparer Office).
• IRS Free File delivered approximately 3 million returns and VITA/TCE volunteers prepared nearly 2.8 million returns in Filing Season 2025; IRS Direct File recorded 296,531 accepted returns across 25 states (Source: Taxpayer Advocate Service, Review of the 2025 Filing Season, June 2025).
• H&R Block reported $3.761 billion in total revenue and $3.303 billion in U.S. tax preparation revenue for fiscal 2025 (year ended June 30, 2025) (Source: H&R Block FY2025 results, Aug. 12, 2025).
• Intuit reported $4.9 billion in Consumer Group revenue and 39.2 million total U.S. TurboTax units for fiscal 2025 (year ended July 31, 2025) (Source: Intuit FY2025 results, Aug. 2025).
• Direct File will not be available in Filing Season 2026; the Treasury announced its replacement in an October 2, 2025 report (Source: U.S. Department of the Treasury, Oct. 2, 2025).

Key findings

1. The IRS received 140,222,000 individual income tax returns through April 17, 2026, down 0.3 percent from 140,633,000 a year earlier (Source: IRS Filing Season Statistics, week ending April 17, 2026).
2. Total e-filing returns reached 137,618,000 through April 17, 2026, up 1.0 percent year over year (Source: IRS Filing Season Statistics, week ending April 17, 2026).
3. Tax professionals e-filed 72,821,000 individual returns through April 17, 2026, up 0.4 percent from 72,504,000 a year earlier (Source: IRS Filing Season Statistics, week ending April 17, 2026).
4. Self-prepared e-filed returns reached 64,796,000 through April 17, 2026, up 1.7 percent from 63,726,000 a year earlier (Source: IRS Filing Season Statistics, week ending April 17, 2026).
5. Paid preparers filed 52.9 percent of all e-filed individual returns in Filing Season 2026, versus 47.1 percent self-prepared (derived from IRS Filing Season Statistics, April 17, 2026).
6. The e-file share of received individual returns was 98.1 percent as of April 17, 2026 (derived from IRS Filing Season Statistics, April 17, 2026).
7. 864,569 individuals held current PTINs for 2026 as of June 1, 2026 (Source: IRS Return Preparer Office Federal Tax Return Preparer Statistics).
8. CPAs held 207,405 PTINs, the largest credentialed group, as of June 1, 2026 (Source: IRS Return Preparer Office).
9. Enrolled agents numbered 67,915 and attorneys 25,598 among PTIN holders as of June 1, 2026 (Source: IRS Return Preparer Office).
10. Annual Filing Season Program participants numbered 72,018 as of June 1, 2026 (Source: IRS Return Preparer Office).
11. Approximately 3 million returns were filed through IRS Free File in Filing Season 2025 (Source: Taxpayer Advocate Service, Review of the 2025 Filing Season, June 2025).
12. VITA and TCE volunteers prepared nearly 2.8 million individual returns in Filing Season 2025, up from about 2.7 million in Filing Season 2024 (Source: Taxpayer Advocate Service, June 2025).
13. IRS Direct File recorded 296,531 accepted returns in Filing Season 2025 across 25 states, with an average refund of $1,309 (Source: Taxpayer Advocate Service, June 2025; Treasury Direct File Filing Season 2025 Report).
14. H&R Block reported $3.761 billion in total revenue and $3.303 billion in U.S. tax preparation revenue for fiscal 2025 (Source: H&R Block FY2025 results, Aug. 12, 2025).
15. Intuit reported $4.9 billion in Consumer Group revenue and 39.2 million total U.S. TurboTax units for fiscal 2025 (Source: Intuit FY2025 results).

Section 1: How returns are filed (paid vs. self-prepared, e-file rate)

The IRS Filing Season Statistics is the primary, weekly, geography-wide (United States) source for how individual returns enter the system. It distinguishes returns e-filed by tax professionals from returns e-filed by self-preparers, and separates received from processed.

Through April 17, 2026, the IRS received 140,222,000 individual income tax returns and processed 138,567,000. Total e-filing returns reached 137,618,000. Of those e-filed returns, 72,821,000 came from tax professionals and 64,796,000 came from self-preparers.

Two ratios follow directly. Paid preparers accounted for 52.9 percent of e-filed individual returns (72,821,000 of 137,618,000). The e-file share of received individual returns was 98.1 percent (137,618,000 of 140,222,000). The residual, roughly 2.6 million returns, represents paper filings and returns not yet processed as e-file.

Source: IRS, Filing Season Statistics for week ending April 17, 2026.

Context and limitations. These are filing-season cumulative counts through mid-April, not full-year totals; late filers and extensions push final tax-year counts higher. The “e-filed by tax professionals” line counts returns transmitted under a preparer’s electronic filing identification, which is the closest published proxy for “prepared by a paid professional.” It does not capture paper returns prepared by professionals, so the true paid-preparer share of all returns is modestly higher than the e-file-only ratio shown. Self-prepared e-file includes commercial DIY software (TurboTax, H&R Block DIY, others), IRS Free File, and IRS Direct File.

Section 2: Who the paid preparers are (PTIN holders and credential mix)

Anyone who prepares a federal return for compensation must hold a PTIN. The IRS Return Preparer Office publishes counts of PTIN holders and their credentials. As of June 1, 2026, 864,569 individuals held current PTINs for 2026.

The IRS separately publishes the count of preparers holding recognized credentials or qualifications. These groups have expanded (unlimited) or limited representation rights before the IRS.

Source: IRS, Return Preparer Office Federal Tax Return Preparer Statistics (data current as of June 1, 2026).

Context and limitations. The IRS states that “some preparers have multiple professional credentials,” so these rows cannot be summed and cannot be subtracted cleanly from the 864,569 total. The IRS does not publish a single clean count of “unenrolled / non-credentialed” PTIN holders. A rough derived estimate treats the four largest recognized categories (CPAs, EAs, attorneys, AFSP) as approximately 372,936 credentialed-or-recognized preparers, leaving on the order of 490,000 PTIN holders (about 57 percent of the total) who are unenrolled and not in the AFSP. This derived figure is an approximation because of credential overlap and is flagged as such. The CPA count here reflects only CPAs who hold a PTIN (that is, CPAs actively signing returns), not the full U.S. CPA population.

Section 3: Free, government-adjacent, and volunteer filing channels

Three no-cost channels sit alongside paid preparers and commercial DIY software: the Free File Alliance, VITA/TCE volunteer preparation, and (through 2025) IRS Direct File.

In Filing Season 2025, taxpayers filed approximately 3 million returns through IRS Free File (this figure includes users of guided Free File software and Free File Fillable Forms). Free File was available to taxpayers with 2024 adjusted gross income of $84,000 or less; for the 2026 season the threshold rose to $89,000 or less.

VITA and TCE volunteers prepared nearly 2.8 million individual returns in Filing Season 2025, up from about 2.7 million in Filing Season 2024. In mid-January 2025 the IRS had certified about 70,000 volunteers at 9,130 VITA and TCE sites.

IRS Direct File recorded 296,531 accepted returns in Filing Season 2025 across 25 states, with an average refund of $1,309, up from 140,803 accepted returns in the 2024 pilot (a 111 percent increase). Nearly 94 percent of surveyed Direct File users rated the experience excellent or above average. The Treasury announced on October 2, 2025 that Direct File will not be available in Filing Season 2026.

Context and limitations. These totals overlap conceptually with the “self-prepared e-file” line in Section 1: Free File and Direct File returns are counted there as self-prepared. Combined, the three free channels handled roughly 6 million returns in Filing Season 2025, a low single-digit share of the roughly 100 million taxpayers the IRS estimates are eligible for Free File, underscoring persistent underutilization noted by the Taxpayer Advocate.

Section 4: Industry size, revenue, and employment

Two federal series measure the tax preparation business. The U.S. Census Bureau tracks NAICS 541213 Tax Preparation Services (establishments providing tax return preparation without also providing accounting, bookkeeping, billing, or payroll, and excluding CPA offices, which fall under 541211). The Bureau of Labor Statistics tracks the “Tax Preparers” occupation (SOC 13-2082).

Census County Business Patterns reported that NAICS 541213 comprised 33,293 establishments (19,491 firms) with 154,310 paid employees and $2,742,556,000 in annual payroll in 2020. The BLS Occupational Employment and Wage Statistics reported 76,480 workers in the Tax Preparers occupation (SOC 13-2082) nationally with a mean annual wage of $60,930 as of May 2025.

Context and limitations. The NAICS 541213 definition excludes CPA offices, so it understates the full paid-preparation economy; CPA firms preparing returns are classified under NAICS 541211 (Offices of CPAs). The BLS occupation count (76,480) is far below the PTIN total (864,569) because BLS counts wage-and-salary workers whose primary occupation is “tax preparer,” while the PTIN population includes CPAs, attorneys, and part-time and seasonal preparers classified under other occupations. IBISWorld, a Tier-2 market research source, estimated the NAICS 541213 market at approximately $15 billion for 2026; this is a modeled estimate, not a Census figure, and is presented as corroborating context only. The exact 2022 Economic Census receipts figure for NAICS 541213 could not be machine-retrieved for this report (the Census data portal is JavaScript-gated and the API requires a key) and is flagged as a data gap.

Section 5: Major vendor scale (from public filings)

Two public companies dominate consumer tax preparation and disclose segment data in SEC filings.

H&R Block reported total revenue of $3,760,995,000 ($3.761 billion) for fiscal 2025 (year ended June 30, 2025), up 4.2 percent year over year. U.S. tax preparation revenue was $3,302,934,000, split into $2,413,229,000 of assisted tax preparation revenue and $383,738,000 of DIY tax preparation revenue. Net income from continuing operations was $609.5 million. H&R Block reported preparing 11.3 million U.S. assisted returns and 3.8 million DIY online paid returns in fiscal 2025 in its Form 10-K reporting.

Intuit reported Consumer Group revenue of $4.9 billion for fiscal 2025 (year ended July 31, 2025), up 10 percent year over year. Total U.S. TurboTax units were 39.2 million (down 2 percent), comprising 34.9 million online units and 4.3 million desktop units. TurboTax Live revenue was $2.0 billion (up 47 percent), representing 41 percent of Consumer Group revenue.

Context and limitations. Fiscal years differ (H&R Block ends June 30; Intuit ends July 31), and both capture the U.S. spring 2025 filing season. H&R Block’s press release discloses revenue by channel but not unit counts; the 11.3 million assisted and 3.8 million DIY figures are attributed to the company’s Form 10-K reporting. Intuit’s “units” measure paying and non-paying federal returns filed through TurboTax and is not directly comparable to H&R Block’s client counts.

Original synthesis: three derived insights

Insight 1: The Paid-Preparer Share Index for e-filed returns

Formula: (individual returns e-filed by tax professionals) / (total individual e-filing returns), by filing season, using IRS Filing Season Statistics cumulative data at comparable April cutoffs.

• FS 2025 (thru Apr 18, 2025): 72,504,000 / 136,231,000 = 53.2 percent paid preparer.
• FS 2026 (thru Apr 17, 2026): 72,821,000 / 137,618,000 = 52.9 percent paid preparer.

Interpretation: The paid-preparer share of e-filed returns is slowly declining, down about 0.3 percentage points year over year, as self-prepared e-file grew faster (up 1.7 percent) than professional e-file (up 0.4 percent). Limitation: paper returns are excluded; a shift of paper filers into DIY software would depress the professional e-file share even if the true professional share of all returns held steady.

Insight 2: The Combined “Big Two” Consumer Tax Revenue figure

Formula: H&R Block U.S. tax preparation revenue (FY2025) + Intuit Consumer Group revenue (FY2025). Inputs: $3.303 billion + $4.9 billion = approximately $8.2 billion.

Interpretation: The two largest public consumer tax vendors together reported roughly $8.2 billion in tax-related revenue for their fiscal 2025 years. Placed against the Census NAICS 541213 payroll of $2.74 billion (2020) and IBISWorld’s approximately $15 billion 2026 market estimate, this shows the two public leaders capturing a majority of the modeled consumer tax software and assisted-prep revenue. Limitation: the two revenue lines are not perfectly like-for-like (Intuit’s Consumer Group is TurboTax-centric; H&R Block’s figure is U.S. tax prep only), fiscal years differ, and NAICS 541213 excludes CPA offices, so the denominators are imperfect.

Insight 3: The Preparers-per-1,000-returns credential density

Formula: total PTIN holders (864,569, June 2026) against professionally e-filed returns (72,821,000, FS2026) yields approximately 84 professionally e-filed returns per PTIN holder. Restricting to the roughly 372,936 credentialed-or-AFSP-recognized preparers yields approximately 195 professionally e-filed returns per recognized preparer.

Interpretation: The gap between the two ratios shows that recognized-credential preparers carry a disproportionate share of professional volume, consistent with CPAs and EAs staffing higher-throughput firms. Limitation: not every PTIN holder files returns each season (many renew without preparing), the credential categories overlap, and the return count is a mid-April cumulative figure, so the true per-preparer volume is higher.

Charts to create

1. “Paid preparer vs. self-prepared e-file share, FS2025 vs FS2026” (stacked bar). Data: the four e-file lines from Section 1. Source: IRS Filing Season Statistics. Insight: paid preparers hold a slim majority (52.9 percent) but self-prep is gaining. Citation-worthy because it is the cleanest single visual of how Americans file.
2. “PTIN holders by credential, June 2026” (horizontal bar). Data: Section 2 table. Source: IRS Return Preparer Office. Insight: CPAs dominate recognized credentials; most PTIN holders are unenrolled. Citation-worthy as the definitive preparer-mix chart.
3. “Free filing channels by volume, FS2025” (bar). Data: Free File ~3M, VITA/TCE ~2.8M, Direct File 296,531. Source: TAS 2025 Filing Season Review. Insight: free channels remain a small slice; Direct File ends after 2025.
4. “Big Two consumer tax revenue, FY2025” (bar). Data: H&R Block $3.303B U.S. tax prep, Intuit $4.9B Consumer. Source: company filings. Insight: vendor concentration.
5. “Tax Preparers occupation employment and mean wage” (single-value cards or trend if multi-year pulled). Data: 76,480 workers, $60,930 mean, May 2025. Source: BLS OEWS.

Methodology

Source selection prioritized Tier-1 primary sources: the IRS (Filing Season Statistics, Return Preparer Office PTIN statistics, FOIA PTIN files), the Treasury Department and IRS Direct File Filing Season 2025 Report, the Taxpayer Advocate Service Review of the 2025 Filing Season, the U.S. Census Bureau (County Business Patterns for NAICS 541213), the Bureau of Labor Statistics (OEWS for SOC 13-2082), and SEC-filed / company-issued financial results for H&R Block and Intuit. Every statistic carries its exact value, period, and geography (United States unless noted). Where a filing-season figure had both a FS2025 and FS2026 value, both are shown at comparable April cutoffs to avoid presenting a partial-season figure as full-year.

Inclusion rule: a figure appears only if it traces to a named primary source with a working URL and a date. Conflicting figures were resolved in favor of the primary issuer over aggregators (for example, the Taxpayer Advocate and Treasury for Direct File over secondary news). Derived figures (shares, ratios, the three insights) show their formula and inputs and are labeled as derived. One market-size figure (IBISWorld, approximately $15 billion, 2026) is included only as Tier-2 corroborating context and is not treated as a verified Census figure.

Data limitations. Filing Season Statistics are mid-April cumulative, not full-year. PTIN credential categories overlap and cannot be summed. The Census NAICS 541213 receipts figure from the 2022 Economic Census could not be machine-retrieved (portal and API access barriers) and is flagged as a gap; 2020 County Business Patterns is used instead and labeled. The non-credentialed PTIN count is derived, not published. Date of last update: 2026-06-29.

Source quality ranking

Tier 1 (primary: government, regulatory, official filings):
– IRS Filing Season Statistics (week ending April 17, 2026).
– IRS Return Preparer Office Federal Tax Return Preparer Statistics (June 1, 2026).
– IRS PTIN Information and the Freedom of Information Act (FOIA data files, updated Feb. 23, 2026).
– Taxpayer Advocate Service, Review of the 2025 Filing Season (June 2025).
– U.S. Department of the Treasury, Direct File replacement report (Oct. 2, 2025) and Direct File Filing Season 2025 Report.
– U.S. Census Bureau, County Business Patterns / Economic Census, NAICS 541213 (2020 CBP).
– U.S. Bureau of Labor Statistics, OEWS, Tax Preparers SOC 13-2082 (May 2025).
– SEC / company filings: H&R Block Form 10-K and FY2025 results; Intuit Form 10-K and FY2025 results.

Tier 2 (credible market research, public company commentary):
– IBISWorld industry classification page for NAICS 541213 (2026 modeled market size, corroborating only).

Tier 3 (reputable journalism, used only to locate primary sources, not cited for numbers):
– Forbes, Accounting Today, Thomson Reuters Tax, The Tax Adviser, CPA Journal.

Excluded: unsourced aggregator “company count” and “employment” figures from commercial NAICS-lookup sites (for example, 33,431 companies / 184,480 employment) that did not attribute to Census; these were not used because they lack a verifiable primary basis and conflict with Census CBP.

Citation format (per major statistic)

• Source: Internal Revenue Service, Filing Season Statistics for week ending April 17, 2026.
• Source: Internal Revenue Service, Return Preparer Office Federal Tax Return Preparer Statistics, data current as of June 1, 2026.
• Source: Taxpayer Advocate Service, Review of the 2025 Filing Season, June 2025.
• Source: U.S. Department of the Treasury, Direct File Filing Season 2025 Report, May 13, 2025.
• Source: U.S. Census Bureau, County Business Patterns, NAICS 541213, 2020.
• Source: U.S. Bureau of Labor Statistics, Occupational Employment and Wage Statistics, Tax Preparers (13-2082), May 2025.
• Source: H&R Block Inc., Fiscal 2025 Results, August 12, 2025 (and Form 10-K, year ended June 30, 2025).
• Source: Intuit Inc., Fiscal 2025 Fourth Quarter and Full Year Results (and Form 10-K, year ended July 31, 2025).

Journalist-friendly additions

Most quotable statistics

• Paid preparers filed 52.9 percent of all e-filed individual returns in Filing Season 2026 (IRS, April 17, 2026).
• 864,569 people held current PTINs for 2026, of whom 207,405 were CPAs (IRS Return Preparer Office, June 1, 2026).
• 98.1 percent of individual returns received were e-filed as of April 17, 2026 (derived from IRS Filing Season Statistics).
• IRS Direct File handled 296,531 accepted returns in its final season before being discontinued after Filing Season 2025 (TAS; Treasury).
• Intuit’s TurboTax handled 39.2 million U.S. units and H&R Block reported $3.303 billion in U.S. tax prep revenue in fiscal 2025 (company filings).

Data limitations

Filing-season counts are mid-April cumulative, not full-year. PTIN credential categories overlap and cannot be summed. BLS occupation counts (76,480) and PTIN totals (864,569) measure different populations. The 2022 Economic Census receipts figure for NAICS 541213 is a flagged gap; 2020 County Business Patterns is used. The non-credentialed PTIN count is derived.

Downloadable dataset, recommended fields

metric_name; value; unit; period_start; period_end; fiscal_year_or_season; geography; naics_or_soc_code; entity (IRS/Census/BLS/HRB/Intuit); source_name; source_url; source_tier; is_derived (Y/N); derivation_formula; notes_limitations; last_verified_date.

Press summary (about 150 words)

In Filing Season 2026, Americans filed their individual income tax returns almost entirely electronically, with 98.1 percent of the 140.2 million received returns e-filed as of April 17, 2026. Paid tax professionals e-filed 72.8 million returns, a slim 52.9 percent majority, while self-preparers e-filed 64.8 million, the faster-growing group. The IRS counted 864,569 active PTIN-holding paid preparers as of June 2026, led by 207,405 CPAs, 72,018 Annual Filing Season Program participants, 67,915 enrolled agents, and 25,598 attorneys. Free channels remained small: IRS Free File handled about 3 million returns and volunteers prepared 2.8 million in Filing Season 2025, while IRS Direct File recorded 296,531 accepted returns across 25 states before Treasury announced its discontinuation after 2025. Among vendors, Intuit reported $4.9 billion in Consumer Group revenue and 39.2 million TurboTax units, and H&R Block reported $3.303 billion in U.S. tax preparation revenue for fiscal 2025.

Five suggested headlines

1. Paid Preparers Still File a Majority of U.S. Tax Returns, but Barely: 52.9 Percent in 2026
2. 864,569 Paid Tax Preparers, and Most Have No Federal Credential
3. IRS Direct File Hit 296,531 Returns, Then Got Cancelled
4. Nearly All Tax Returns Are Now E-Filed: 98 Percent in 2026
5. Inside the Big Two: How TurboTax and H&R Block Split $8 Billion in Tax Revenue

Ten FAQs

1. What share of U.S. tax returns are prepared by paid professionals? Paid preparers e-filed 52.9 percent of individual returns in Filing Season 2026 (IRS, April 17, 2026).
2. What is the e-file rate? 98.1 percent of received individual returns were e-filed as of April 17, 2026 (derived from IRS Filing Season Statistics).
3. How many paid tax preparers are there? 864,569 held current PTINs for 2026 as of June 1, 2026 (IRS Return Preparer Office).
4. How many are CPAs, EAs, and attorneys? 207,405 CPAs, 67,915 enrolled agents, and 25,598 attorneys held PTINs as of June 1, 2026 (IRS).
5. How many preparers have no credential? Roughly 490,000 by derivation (unenrolled and not in the AFSP); the IRS does not publish an exact figure, and categories overlap (flagged).
6. How many people used IRS Free File? About 3 million returns in Filing Season 2025 (Taxpayer Advocate Service).
7. How many used IRS Direct File? 296,531 accepted returns across 25 states in Filing Season 2025 (TAS; Treasury); it will not run in 2026.
8. How many returns do volunteers prepare? Nearly 2.8 million via VITA and TCE in Filing Season 2025 (TAS).
9. How big is the tax preparation vendor market? Intuit reported $4.9 billion Consumer Group revenue and H&R Block $3.303 billion U.S. tax prep revenue for fiscal 2025 (company filings); IBISWorld estimates the NAICS 541213 market near $15 billion for 2026 (Tier-2).
10. How many people work as tax preparers? BLS counted 76,480 in the Tax Preparers occupation with a $60,930 mean annual wage in May 2025 (BLS OEWS).

Sources

1. Internal Revenue Service. Filing season statistics for week ending April 17, 2026. https://www.irs.gov/newsroom/filing-season-statistics-for-week-ending-april-17-2026
2. Internal Revenue Service. Filing season statistics by year. https://www.irs.gov/newsroom/filing-season-statistics-by-year
3. Internal Revenue Service. Return Preparer Office federal tax return preparer statistics. https://www.irs.gov/tax-professionals/return-preparer-office-federal-tax-return-preparer-statistics
4. Internal Revenue Service. Understanding tax return preparer credentials and qualifications. https://www.irs.gov/tax-professionals/understanding-tax-return-preparer-credentials-and-qualifications
5. Internal Revenue Service. PTIN information and the Freedom of Information Act. https://www.irs.gov/tax-professionals/ptin-information-and-the-freedom-of-information-act
6. Taxpayer Advocate Service. Review of the 2025 Filing Season (June 2025). https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2025/06/JRC26_SAO_ReviewFiling.pdf
7. U.S. Department of the Treasury. Report on the Replacement of Direct File (Oct. 2, 2025). https://home.treasury.gov/system/files/131/Report-Replacement-of-Direct-File-2025.pdf
8. U.S. Department of the Treasury. 30 Million Americans in 24 States Eligible for Direct File in Filing Season 2025. https://home.treasury.gov/news/press-releases/jy2629
9. Internal Revenue Service. About the Free File Alliance. https://www.irs.gov/e-file-providers/about-the-free-file-alliance
10. U.S. Census Bureau. NAICS 541213 Tax Preparation Services profile / County Business Patterns. https://data.census.gov/profile/541213_-_Tax_Preparation_Services?codeset=naics~541213
11. U.S. Bureau of Labor Statistics. Occupational Employment and Wage Statistics, Tax Preparers (13-2082). https://www.bls.gov/oes/current/oes132082.htm
12. H&R Block Inc. H&R Block Reports Fiscal 2025 Results and Provides Fiscal 2026 Outlook (Aug. 12, 2025). https://www.globenewswire.com/news-release/2025/08/12/3132112/0/en/H-R-Block-Reports-Fiscal-2025-Results-and-Provides-Fiscal-2026-Outlook.html
13. H&R Block Inc. Form 10-K, fiscal year ended June 30, 2025 (SEC). https://www.sec.gov/Archives/edgar/data/0000012659/000160529725000016/hrb-20250630.htm
14. Intuit Inc. Reports Strong Fourth Quarter and Full Year Fiscal 2025 Results. https://investors.intuit.com/news-events/press-releases/detail/1266/intuit-reports-strong-fourth-quarter-and-full-year-fiscal-2025-results-sets-fiscal-2026-guidance-with-double-digit-revenue-growth-and-continued-operating-margin-expansion
15. Intuit Inc. Form 10-K, fiscal year ended July 31, 2025 (SEC). https://www.sec.gov/Archives/edgar/data/0000896878/000089687825000035/intu-20250731.htm
16. IBISWorld. NAICS 541213 Tax Preparation Services classification (2026 market estimate, Tier-2). https://www.ibisworld.com/classifications/naics/541213/tax-preparation-services/

Related research

More original, sourced datasets from The Ledgerism Brief:

• Federal Revenue & Spending Report — FY2025 receipts, outlays, deficit, and debt.
• Tax Filing Season Report — Refunds, e-file rates, and processing timing.
• The State of the American Taxpayer — Returns, AGI, refunds, and effective rates.
• Payroll Tax Report — FICA, Medicare, FUTA, and federal revenue.