Here’s what HIVE AI had to say about “What questions should I ask my tax preparer specifically for this 2026 season?”:
Confirm your preparer is legitimate and accountable
- Will you sign my return as the paid preparer and include your PTIN on the filed return (not just on my copy)? 6 1
- What are your credentials (CPA, EA, attorney, or other), and are you participating in the IRS Annual Filing Season Program (if not credentialed)? 2
- Do you e-file (and will you provide me a complete copy of the final return exactly as filed)? 6
Set expectations on fees, refunds, and review before filing
- How is your fee determined (flat, hourly, by form), and do you avoid charging based on a percentage of my refund? 6
- Will any refund go only to my bank account (not to an account you control), and can you show me the direct-deposit routing/account numbers on the final return before filing? 6
- Will you give me time to review the full return and ask questions before I sign, and do you have a policy against asking clients to sign a blank/incomplete return? 6
Ask specifically about “high-audit-risk” items and the preparer’s required diligence
If any apply to you, ask:
- If I claim EITC, CTC/ACTC/ODC, AOTC, or Head of Household status, what documents will you request and what questions will you ask to meet paid-preparer due diligence (Form 8867 requirements)? 7 3 4
- If a credit was disallowed or reduced in a prior year, will you check whether any recertification form is required before claiming it again (as applicable)? 4
Ask about items that commonly create notices or amended returns
- K-1s and pass-through income: have you received all partnership/S corporation K-1s, and will you confirm the return isn’t filed before all K-1s (and any K-2/K-3, if applicable) are in hand?
- Withholding and estimated tax: will you reconcile W-2/1099 withholding and any estimated payments to the IRS records before filing?
- Foreign accounts/assets (if applicable): will you screen for any foreign account/asset reporting requirements in addition to the Form 1040?
Protect yourself from bad-preparer scenarios
- If the IRS later contacts me about your preparation (for example, your signature/PTIN missing, or suspected misconduct), what is your process for resolving it and providing workpapers? (The IRS warns taxpayers about “ghost preparers” who don’t sign returns and can leave the taxpayer exposed.) 6 5
- If I ever need to report preparer misconduct, what IRS forms apply (Form 14157 / 14157-A)? 8
One clarifying question for you
Are you asking about the 2026 filing season for your 2025 Form 1040 (filed in 2026), or for tax year 2026 returns that you’ll file in 2027? (That changes which “new law” items are most relevant.)
Sources
1 – IRS – Publication 590-B Distributions from Individual Retirement Arrangements (IRAs)
2 – IRS.gov – Frequently asked questions Annual filing season program
3 – IRS.gov – Instructions for Form 8867 (11/2024)
4 – IRS – Form 8867 Paid Preparer’s Due Diligence Checklist
5 – IRS Newsroom – IR-2025-12
6 – What taxpayers should know when choosing a tax professional
7 – Completing Form 8867
8 – Make a complaint about a tax return preparer
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