NATP poll reveals tax pros face growing complexity

NATP members serve a diverse range of taxpayers across the country, from individuals and families to small business owners and retirees. As trusted advisors, our members are on the front lines each tax season, helping clients navigate the ever-changing landscape of tax law and compliance. The March 2026 NATP poll reveals that while refund outcomes are mixed, the defining feature of this filing season is increased complexity, driven by documentation gaps, verification demands, taxpayer misunderstandings and evolving tax rules.

Key findings

1. Refund outcomes vary across taxpayers
   A majority of practitioners report that clients are receiving higher refunds compared to last year, though results differ based on individual circumstances. Importantly, refund levels themselves are not the main challenge this season.
2. Documentation gaps are widespread
   Nearly 80% of respondents regularly encounter missing, incomplete or late documentation from clients. As a result, returns take longer to prepare and require more follow-up and verification.
3. Increased taxpayer confusion and expectation gaps
   Tax professionals note that clients often misunderstand whether they qualify for certain tax benefits, which deductions apply and when income is taxable. Much of this confusion stems from social media, news headlines, informal advice and outdated online content.
4. More time spent on client education and communication
   Practitioners are dedicating significantly more time to explaining tax rules and correcting misconceptions while helping clients understand their tax outcomes. This shift highlights the growing importance of education and expectation management in tax practice.
5. Complexity driven by evolving rules and varied taxpayer situations
   New tax provisions are making returns more complex. Multiple income types and nuanced eligibility requirements also require greater analysis and professional judgment from tax preparers.

Conclusion & strategic takeaway

The 2026 filing season is defined by increased complexity at the practitioner level, not by systemic disruption. NATP members are successfully guiding a diverse range of taxpayers through these challenges, ensuring accuracy and compliance despite the greater effort required. That added effort often shows up in client communication and education, along with more data validation, as practitioners spend more time correcting misunderstandings and helping taxpayers make sense of their outcomes.

This same educator role extends beyond the return itself. Helping clients understand “refund or balance due” can open the door to better year-round planning, including a review of Form W-4, Employee's Withholding Certificate. NATP’s Assisting Clients with the Updated Form W-4 On-Demand Webinar offers practical guidance to help you strengthen those client conversations.