Preparing new staff for tax season

Every tax season brings its own unique challenges, and this upcoming tax season will be no exception. With the IRS’s continued focus on accuracy, due diligence and professional responsibility, firm owners must ensure that new staff are not only familiar with tax forms but are also instilled with the right habits and mindset from the outset. 

Effective onboarding is about more than technical training; it’s about embedding a culture of compliance and quality that aligns with the Internal Revenue Code, Circular 230 and the IRS’s expectations for all tax professionals. 

New staff do not need to know everything on day one, but they do need to understand how your office operates and why those procedures matter.

Start with professional standards and Circular 230

Before a new employee prepares a single return, it is essential that they understand tax preparation is a regulated profession. Circular 230 sets the professional and ethical standards for CPA’s and EAs. New staff must learn early that shortcuts are unacceptable and that they are expected to ask questions, verify information and adhere to firm procedures, even under time pressure. 

Supervisors should make it clear that Circular 230 applies to everyone in the office, not just the firm owner or the signing preparer. By making this a core part of onboarding, firms reinforce that ethics and compliance are not optional or seasonal; they are foundational to the profession. 

Office procedures are the backbone of compliance

Well-documented office procedures are critical for protecting both the firm and its clients. New staff should be thoroughly trained on how tax returns move through the office, from initial client contact to final review and e-file authorization. This includes proper intake procedures, document handling, data entry standards and review checkpoints. 

Consistency is key: When everyone follows the same process, errors are easier to spot and compliance becomes routine rather than reactive. 

Confidentiality and data security are also paramount. The IRS expects firms to safeguard taxpayer information, and new staff must understand how to handle sensitive data. Training should cover the importance of privacy, secure storage and proper disposal of documents. 

Due diligence is a daily responsibility

Due diligence is a major focus area for the IRS, especially regarding credits such as the earned income credit, child tax credit and education credits. New staff must be taught that “the client said so,” is never sufficient documentation. They should learn how to ask appropriate follow-up questions, recognize red flags and document their work thoroughly. Even staff who are not signing returns play a vital role in due diligence as their notes and workpapers often form part of the firm’s compliance trail. Emphasizing due diligence in training protects honest clients and reduces the firm’s exposure to penalties. 

Client meetings, setting the right tone

New staff may participate in or conduct client meetings, and these interactions are critical. Training should focus on professional communication, accurate information gathering and managing client expectations. Clients may be confused, so staff need to know how to handle situations and escalate questions to a supervisor. Reinforcing that it is acceptable and expected to ask for help fosters a culture where accuracy is valued over speed. 

Supervision and initial training 

The Internal Revenue Code and Circular 230 both place responsibility on firm leadership to supervise staff. Onboarding is not a one-time event. Regular check-ins and brief training refreshers throughout the season help catch issues early.

Providing structured training also saves time in the long run. Instead of answering the same questions repeatedly during peak season, firms can rely on shared training resources that establish a common baseline of knowledge. 

NATP’s Introduction to Tax Preparation online training (Jan. 20-23) provides a ready-to-use foundation for new staff, covering essential tax concepts, terminology and professional expectations in a consistent, structured format.