Expect strong demand for tax planning, business advisory and bookkeeping cleanup work.
By CPA Trendlines Research
The CPA Trendlines Busy Season Barometer indicates that tax and accounting leaders anticipate growth in their own firms, even as they prepare for anxious business clients, persistent inflation, and a policy environment that keeps planning on edge.
About half of all accountants in the survey are bracing for a deteriorating economy, with a third expecting rosier scenarios, for a net negative 17.2 percentage points. For small and mid-sized businesses, accountants are at a negative 9.3 points.
Pivoting with the Paradigm: Staff salaries are rising sharply even as job growth plateaus.
New jobs data signal fundamental pivot for accounting firms.
By CPA Trendlines Research
The year 2026 may be long remembered as the paradigm-shifting moment when accounting firms were forced to pivot everything from their business models to their budgets.
The reason: Salary and pay increases are accelerating even as hiring momentum stalls.
Going into 2026, labor costs have been cleaved from labor supply. The new, structurally higher staffing line is forcing firms to rewrite their budgets as well as business models.
The 2026 filing season will have an increasingly uneven pricing structure.
Busy Season Barometer: Most tax practices remain clustered below $1,500 in typical annual client fees. A smaller, higher-priced tier is emerging, characterized by minimum fees, selective client retention, and a stronger willingness to raise rates. Dig deeper, and the reality is even more nuanced.
By CPA Trendlines
Top-priced tax practices are driving typical annual client fees toward $3,000 and above this year, according to the CPA Trendlines Busy Season Barometer survey, underscoring how rising costs are pressuring most firms even as a smaller group gains pricing power through scale, selectivity, and tighter engagement control.
One CPA respondent put it bluntly: “We are raising rates again this year. Some clients will leave. That’s fine. We can’t keep doing $400 returns when staff wages keep rising.” Another practitioner described a more selective approach: “We didn’t raise everyone equally. We raised prices where the work was painful and left simpler clients mostly alone.”
Experience, complexity, and scarcity redefine the market
Volume and consulting drive growth: Of the 48% of firms reporting advances, 78% credit more business and 54% credit higher-grade services. Source: NATP
By CPA Trendlines
Tax preparation is getting markedly more expensive in 2026, and not in the slow, incremental way many firms have long assumed they can explain away.
In a widely used pricing model, the National Association of Tax Professionals reports the average base charge for a Form 1040 with Schedules is $236, up from a 2024 average of $162 reported in the same study series. That’s a 45.7% nominal increase in two years for the profession’s signature product, before a single schedule, state filing, or complexity premium is added.
The U.S. tax preparation market is not merely more expensive. It is increasingly stratified, with pricing that clearly distinguishes between complex professional work and the lower tiers of retail and do-it-yourself alternatives.
Across multiple independent pricing measures, certified public accountants and credentialed tax professionals command fees that are substantially higher than the base costs advertised by major retail chains, software platforms, and dwindling government-sponsored free filing options. The result is a world of tax preparation pricing that reflects not only the complexity of engagement but also client expectations, risk management, service delivery models, and clear segmentation of value. READ MORE →
Expect strong demand for tax planning, business advisory and bookkeeping cleanup work. 
