A survey by Blue J and CPA.com found that the use of AI in tax research at accounting firms has nearly doubled in a year. The study covered more than 1,000 tax professionals in the United States.
Sixty per cent of respondents said they now use AI for tax research at least weekly, up from 33% a year earlier. Another 32% said their firms were considering adopting AI in the near term, suggesting use is still spreading across the profession.
The findings point to a shift from early testing to routine use within tax teams. Respondents said AI tools are being used across advisory projects, tax planning, compliance research, document analysis and drafting.
Advisory projects were the most common use case, cited by 44% of those surveyed. Tax planning accounted for 40%, while compliance research stood at 39%, document analysis at 36%, and drafting at 35%.
The survey also found that firms are using time saved by AI in ways that go beyond efficiency. Eighty-four per cent of respondents said AI saves time, while half said they reinvest that time in improving client response and delivery timelines.
Others said the gains were being directed towards internal working practices and service quality. Forty-seven per cent pointed to better work-life balance for staff, while 46% said they were using the extra capacity to deliver higher-quality advice.
Billing shift
The research suggests the spread of AI could also alter how tax firms charge clients. Sixty-nine per cent of respondents said they expected a move towards value-based, hybrid or fixed-fee billing models as routine tax knowledge becomes easier to access.
That matters in a profession where billable hours have long shaped revenue models and staff workloads. If firms continue to automate parts of research and routine analysis, pricing structures may face greater pressure to reflect outcomes and advisory work rather than time spent.
Benjamin Alarie, Chief Executive Officer and Co-Founder of Blue J, said the latest results showed a clear change in the market.
"A year ago, we were talking about how AI-powered tax research adoption was rising. Now we're past the tipping point," Alarie said.
"What we're seeing now is AI humanizing the profession by giving practitioners the time and headspace to exercise their judgment, engage more deeply with clients, and step into the role of trusted advisors."
Client demands
The survey results were accompanied by comments from firms using AI in tax work, where the focus has shifted from back-office speed to client interaction. That reflects broader pressure on accounting firms to provide more advisory work while managing compliance demands and staff retention.
"We're seeing a change in what clients are looking for," said Matt Brewer, Tax Partner and National Tax Software and Automation Leader at Sorren.
"They're looking a lot more for that trusted advisor, that relationship. With the old processes, people are so bogged down in compliance that it's really hard to find the time to address that need. AI is freeing up our staff to move up quicker - and ultimately elevate them to become that client-facing relationship builder and build that trust with the client."
CPA.com said the findings align with broader tax transformation work taking place across firms. The organisation, which is affiliated with the American Institute of CPAs, has been conducting benchmarking and research on workflow modernisation, technology adoption, and the evolution of advisory services.
Brandon Allfrey, Senior Director of Tax Transformation at CPA.com, linked AI adoption to changes in how firms structure their tax practices.
"AI-powered tax research is quickly becoming foundational to the modern tax workflow," Allfrey said.
"As firms advance their tax transformation strategies, AI is helping practitioners deliver more proactive, higher-value advisory services. Working alongside innovators like Blue J, we're seeing firms reimagine how tax work gets done - creating new opportunities for growth, talent development and stronger client relationships."
The figures indicate that AI in tax is no longer confined to pilot projects or specialist teams. With 60% of respondents already using it weekly and many others considering adoption, the survey points to a market in which firms are reshaping daily processes, client service and pricing around tools that are becoming part of standard tax practice.