Tax Preparation Services

Industry Profile Report

Dive Deep into the industry with a 25+ page industry report (pdf format) including the following chapters

Industry Overview Current Conditions, Industry Structure, How Firms Operate, Industry Trends, Credit Underwriting & Risks, and Industry Forecast.

Call Preparation Call Prep Questions, Industry Terms, and Weblinks.

Financial Insights Working Capital, Capital Financing, Business Valuation, and Financial Benchmarks.

Industry Profile Excerpts

Industry Overview

The 19,500 tax preparation services in the US provide federal and state tax return preparation, filing, and related services to individuals and corporations. Other services provided include bookkeeping and compilations services and tax planning and consulting services. To mitigate the highly seasonal nature of tax return work, some firms also offer accounting, payroll, or insurance services.

Competition From Alternative Sources

Tax preparation service providers face competition from a variety of sources, including do-it-yourself (DIY) programs, accounting firms, law firms, independent CPAs, and government programs.

Seasonality

Demand for tax preparation services is highly seasonal because the majority of clients file returns between January and April.

Industry size & Structure

The average tax preparation services provider works out of a single location employs about 5 workers and generates about $482,000 annually.

    • The tax preparation services industry consists of about 19,500 firms that employ about 98,000 workers and generate about $9.4 billion annually.
    • The industry is concentrated at the top and fragmented at the bottom; the top 8 companies account for almost 40% of industry revenue. The top 50 companies account for less than 45% of industry revenue.
    • Large companies include H&R Block, Jackson Hewitt Tax Service, and Liberty Tax Services (BP Commercial Funding Trust).
    • The industry includes national chains, franchises, and independent operators.
    • About 53% of taxpayers use third parties to prepare taxes and tax preparation software is used in nearly all returns, according to the IRS.
                              Industry Forecast
                              Tax Preparation Services Industry Growth
                              Source: Vertical IQ and Inforum

                              Recent Developments

                              Dec 4, 2024 - Recent Salary Bump May Not Be Enough to Boost CPA Pipeline
                              • In 2023, starting salaries for new CPAs increased over 2022 and bested inflation, but industry insiders suggest CPA firms need to do more to compete with other industries for top talent, according to the Journal of Accountancy. CPA employers increased 2023 starting salaries by 7%, three points higher than the inflation rate, according to the National Association of Colleges and Employers. Class of 2023 CPA starting salaries were $65,086 compared to $60,698 for Class of 2022. However, starting salaries for computer and information science positions in 2023 were $91,411. In addition to uncompetitive starting salaries, work overload and burnout hinder recruiting and retention. In recent flash polls of the top 500 firms outside the Big Four by the Association of International Certified Public Accountants (AICPA), 88% of firms said they increased starting pay in the last 12 months, and 57% said they plan to address workload balance.
                              • President-elect Donald Trump intends to pursue tax cuts that could impact most US families, but implementing them will depend on congressional action, according to The Wall Street Journal. Trump wants to extend the Tax Cuts and Jobs Act of 2017, which reduced taxes for about 80% of taxpayers. If Congress does not extend the law, the tax cuts will expire at the end of 2025. An extension of the 2017 tax cuts would also mean retaining the child tax credit, which currently provides a credit of up to $2,000 per child under 17. In addition to extending the 2017 tax cuts, Trump wants to eliminate tips and Social Security taxes. Republican majorities in the House and Senate increase the likelihood of tax relief, and Congress will determine if any tax cuts are temporary or permanent.
                              • For the tax year 2023, about 2.3 million tax returns utilized the Energy Efficient Home Improvement credit (25C tax credit) under the Inflation Reduction Act (IRA) of 2022, according to the Internal Revenue Service’s (IRS) most recent clean energy tax credit statistics. The 25C tax credits, which are based on 30% of the improvement’s cost, help homeowners pay for qualifying energy-efficiency improvements to their primary or secondary residences. The credits include a total annual credit of $1,200 for insulation and air-sealing home-improvement projects. The credits are available until 2032, and the combined annual maximum credit is capped at $3,200. In the 2023 tax year, insulation and air-sealing materials and systems were the most popular improvements, accounting for nearly 30% of all returns that claimed a 24C credit.
                              • In October, the IRS said that beginning in 2025, the agency’s free direct filing program, Direct File, would reach taxpayers in 24 states - twice as many states as in 2024, according to Accounting Today. Starting next year, as many as 30 million taxpayers will be eligible for Direct File, and the program will be able to process more types of income, credits, and deductions. Key additions include Credit for Other Dependents, the Child and Dependent Care Credit, the Premium Tax Credit, the Retirement Savings Contributions Credit, and deductions for health care savings accounts. Direct File was a pilot program that debuted in 2024 in 12 states and served about 140,000 taxpayers.
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