A West Virginia University accounting expert asserts that while AI tools can serve as useful preliminary resources for tax inquiries, they should never substitute for professional advice or authoritative tax law sources.
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An accounting expert from West Virginia University emphasizes that while tools like ChatGPT can provide valuable initial insights into tax matters, it is crucial to confirm the accuracy of any tax-related information they provide.
Lauren Cooper, an associate professor of accounting at the WVU John Chambers College of Business and Economics, researches the intersection of technology and the accounting field.
Cooper is available to discuss the potential benefits and drawbacks of using AI tools during tax season, including the risks of misinformation and what taxpayers—ranging from W-2 workers to small business owners—should consider when relying on AI for tax guidance.
Her insights are intended for informational purposes and should not be interpreted as tax advice.
Key Insights:
“AI tools like ChatGPT can be a convenient starting point for finding tax information. They can help users by summarizing tax laws and highlighting issues that require further research. However, it’s essential to approach AI-generated tax advice with caution, as the information may not always be reliable.”
“The quality of the responses varies based on how questions are phrased. Users might need to provide specific details to help AI tools produce more precise answers. Additionally, it is vital to remember that AI is not a substitute for official tax law sources. Always verify AI-generated responses against established tax regulations.”
“A significant concern is that AI tools may not accurately assess unique taxpayer situations. In many cases, understanding a taxpayer’s specific circumstances is necessary, and AI may lack the context to provide applicable conclusions.”
“Furthermore, relying on AI for tax guidance poses risks due to the potential for outdated information. Tax thresholds and rates frequently change, and tax legislation evolves over time. For example, the One Big Beautiful Bill Act, or OBBBA, introduces federal tax changes affecting both individuals and businesses, which AI tools may not account for in their responses.”
“To illustrate this, I asked ChatGPT about the OBBBA’s provision regarding the ‘no tax on tips’ deduction, which permits certain individuals to deduct specific tip categories. When I inquired whether tip income is taxable, ChatGPT incorrectly replied that tip income remains taxable as of the 2026 filing season, despite recent legal adjustments. This shows how individuals unaware of new tax regulations could mistakenly depend on outdated AI information, resulting in erroneous tax filings.”
“In a recent study, my coauthor and I evaluated how accurately ChatGPT addresses common tax inquiries. Our findings indicated that the AI generates less reliable responses in three key scenarios: complex tax situations, questions requiring factual analysis, and inquiries about recent tax law updates.”
“While AI tools can simplify the process of searching for and understanding tax information, individuals using these platforms must remain vigilant about the potential inaccuracies of the information provided. Even as AI technology continues to evolve, verifying the accuracy of any tax insights generated is crucial to avoid making poor tax decisions.”
— Lauren Cooper, associate professor of accounting, WVU John Chambers College of Business and Economics
Experts at West Virginia University are available to offer insights and opinions on a wide range of topics. To find an expert by name, title, area of expertise, or department, visit the Experts Database on WVUToday.
-WVU-
ks/3/31/26
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