The Impact of AI on Tax Filing Amid Changes in Tax Legislation

As tax season unfolds in 2026, the integration of artificial intelligence (AI) tools such as Grok, ChatGPT, and Claude into tax preparation is becoming increasingly prevalent. These technologies are designed to assist filers in navigating the complexities of tax returns, particularly in light of recent changes enacted through President Donald Trump's "big beautiful bill." However, the adoption of AI in tax filing is met with skepticism, as only 37% of filers expressed willingness to trust AI over a tax professional, a decline from 43% in 2025, according to a survey by Invoice Home.

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The 2025 tax reforms introduced by President Trump have added layers of complexity to the filing process. Tax experts emphasize the importance of understanding these changes, as they include new tax breaks with specific phase-outs that can significantly affect the benefits based on individual income levels. Michael Deering, a certified public accountant and tax services leader at Mowery and Schoenfeld, noted that the nuances of these tax breaks may pose challenges for AI tools, which may struggle to interpret their implications accurately.

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Tom O'Saben, director of tax content and government relations at the National Association of Tax Professionals, advises filers to review their previous tax returns to comprehend variations in refunds or balances due. He cautions that while AI can provide assistance, it should not be solely relied upon for complex tax questions. The sentiment among tax professionals is that while AI can streamline certain aspects of tax preparation, human oversight remains crucial, especially given the intricate nature of the current tax landscape.

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Despite the potential benefits of AI in tax filing, there is notable criticism regarding its reliability. Many consumers remain hesitant to fully embrace AI tools, preferring the expertise of tax professionals who can navigate the intricacies of the new tax laws. This skepticism is reflected in the declining trust in AI, highlighting a significant gap between technological advancement and consumer confidence.

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• “Each of the areas have some nuance,” — Michael Deering, CPA, Mowery and Schoenfeld

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• “You should always review previous years' returns to understand why refunds or balances due are different from year-to-year, said O'Saben, who is also an enrolled agent, which is a tax license to practice before the IRS.” — Tom O'Saben, Director of Tax Content, National Association of Tax Professionals

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The intersection of AI technology and tax filing is evolving, particularly as new legislation complicates the tax landscape. While AI tools offer innovative solutions for tax preparation, the reliance on human expertise remains essential to ensure accuracy and compliance in an increasingly complex environment. As the tax season progresses, the balance between technology and professional guidance will be critical for filers navigating their returns.

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