IRS Filing Season 2026: What EA Candidates Should Know

The National Taxpayer Advocate’s 2026 report shows a filing season that worked well for most taxpayers overall, but not for everyone. For EA candidates, the key takeaway is simple: know both sides of IRS administration—the automated systems that handle most returns smoothly and the service problems that can create real delays for clients.

What the 2026 filing season report says

According to the report, the IRS processed nearly 139 million individual returns, with the overwhelming majority filed electronically. Most refunds were issued without major problems, and direct deposit remained the fastest, most common delivery method.

The report also highlights how much taxpayers now rely on IRS self-service tools. Individual Online Accounts saw heavy use, and taxpayers checked refund status through Where’s My Refund? hundreds of millions of times. That matters for EA candidates because modern tax practice is not just about knowing tax law—it also involves knowing how taxpayers interact with IRS systems.

If you are studying for Part 1, this is useful context for questions involving filing, refunds, notices, and taxpayer communications. Even when the exam does not test exact statistics, it often expects you to understand how the IRS processes returns and how taxpayers can resolve common issues.

Where taxpayers still faced problems

The smooth overall numbers do not mean every taxpayer had a good experience. The report points to several recurring trouble spots:

• Returns suspended for additional review
• Refund delays beyond normal processing time
• Difficulty reaching the IRS by phone
• Long case resolution times for identity theft victims
• Delays for some taxpayers receiving paper refund checks

For future EAs, this is especially important from a client-service perspective. A taxpayer may ask, “Why is my refund delayed if I filed on time?” The answer is often administrative rather than substantive. A return can be flagged by IRS filters, routed for review, or slowed by identity verification or correspondence handling.

That distinction matters on the EA exam too. Many questions test whether you can separate a tax determination issue from a processing or procedural issue.

Why this matters for the EA exam

You do not need to memorize every number in the report. Instead, focus on the exam-relevant themes:

• E-filed returns generally move faster than paper returns.
• Direct deposit is usually faster than paper checks.
• IRS online tools can help taxpayers track refunds and manage account issues.
• Phone access and correspondence processing can still be limited.
• Identity theft cases can take much longer than routine return processing.

These themes show up most naturally in Part 1 (Individuals) and Part 3 (Representation, Practices and Procedures). They also help you think like a practitioner, not just a test taker.

If you want more practice with IRS procedure, filing issues, and taxpayer scenarios, Enrolled Angel at enrld.com includes EA-style questions across all three parts so you can build exam judgment, not just memorize rules.

Practical takeaway

For EA candidates, the lesson from the 2026 filing season is this: the IRS system works efficiently for many taxpayers, but exceptions matter. Study both the normal process and the common breakdowns, because that is exactly where exam questions—and real client problems—tend to live.