TAS Act 2026: What New Tax Preparer Rules Could Mean for Taxpayers

The U.S. Senate has approved the Taxpayer Assistance and Service Act, or TAS Act, which includes a number of proposed changes aimed at improving taxpayer protection and tightening oversight of paid tax return preparers.

One of the more interesting parts of the legislation is the focus on non-credentialed preparers.

Currently, someone does not necessarily need to be a CPA, attorney or Enrolled Agent to prepare federal tax returns for payment. In many cases, having a valid Preparer Tax Identification Number, or PTIN, is enough.

The TAS Act would raise that minimum standard.

It is worth stressing that the legislation has passed the Senate but is not yet law. The House still needs to approve the Senate-amended version before it can be sent to the President.

What Would Change for Non-Credentialed Preparers?

The proposed rules would introduce a number of new requirements for preparers who do not already hold a recognized professional credential.

These include background checks, a review of the preparer’s own tax compliance, and new continuing education requirements.

In simple terms, the IRS would be able to take a closer look at whether someone is suitable to prepare tax returns for other people before allowing them to obtain or renew a PTIN.

There is a certain logic to that. If someone is being paid to help taxpayers comply with the tax system, it is reasonable to expect that they are compliant themselves.

Continuing Education Would Also Become More Important

The TAS Act would allow the Treasury to require up to 18 hours of continuing education each year for non-credentialed preparers.

That education is expected to include areas such as:

• Federal tax law updates
• Ethics
• Professional responsibility

The legislation does not propose a new mandatory competency exam.

So the intention appears to be to improve the minimum standard without creating another formal tax qualification.

What About CPAs, Attorneys and Enrolled Agents?

The proposed changes are mainly aimed at preparers who do not already operate within an established professional framework.

CPAs, attorneys and Enrolled Agents are already subject to professional standards, qualification requirements and ongoing education.

Enrolled Agents, for example, are licensed by the IRS and must meet examination, suitability and continuing education requirements.

This is an important distinction.

The legislation is really about raising the floor for the wider tax preparation market, rather than adding another layer of regulation for professionals who are already licensed and accountable.

Tougher Action on Ghost Preparers

The legislation also targets so-called “ghost preparers.”

These are preparers who charge a taxpayer to prepare a return but then fail to sign the return or include a valid PTIN. The return can then appear as though it was prepared by the taxpayer themselves.

The IRS already treats this as a serious warning sign.

Under the proposed legislation, deliberate PTIN evasion or fraudulent PTIN use could carry much stronger penalties, including criminal sanctions.

The IRS would also have clearer powers to deny, suspend or revoke a PTIN when a preparer repeatedly gets things wrong, fails suitability requirements or engages in serious misconduct.

Why Does This Matter to Taxpayers?

For most people, choosing a tax preparer is based on trust.

You are handing over a significant amount of financial information and relying on someone to understand the rules, apply them properly and tell you when something needs attention.

That matters even more when your finances involve things like:

• Business ownership
• International income
• Property
• Investments
• Retirement planning
• Foreign reporting obligations

Tax preparation is not just data entry.

And importantly, the taxpayer remains responsible for what is ultimately filed with the IRS.

That makes it worth asking a few basic questions before hiring an advisor:

• Who is actually preparing my return?
• What qualifications do they hold?
• Are they subject to professional standards?
• And are they able to advise me outside the annual filing process?

Benchmark’s Approach

At Benchmark International Tax Partners, the proposed changes would not materially alter the way we work.

We made a conscious decision when building the firm to use properly qualified professionals, including IRS-licensed Enrolled Agents, Certified Public Accountants, attorneys and professionals with advanced legal training.

That is important to us, but qualifications are only part of the picture.

We also believe clients should have access to their advisor throughout the year, understand the advice they are being given and have someone who is prepared to look ahead rather than simply complete a return after the fact.

The best tax advice often happens before a decision is made, not after.

What Happens Next?

The TAS Act still needs to complete the legislative process, so some details could change before anything becomes law.

But the direction is fairly clear.

There is increasing focus on who is preparing tax returns, the standards they are expected to meet and the protection available to taxpayers when those standards are not met.

For anyone choosing a tax advisor, that is probably a positive development.

And regardless of what happens with the legislation, it is worth knowing who is handling your taxes, what experience and qualifications they have, and whether they are someone you would trust to advise you when the situation becomes more complicated.

Talk to Benchmark

Benchmark International Tax Partners works with individuals and businesses looking for a more proactive approach to tax.

Whether your needs are straightforward or increasingly complex, our team is available to help you understand your position, plan ahead and make informed decisions.