2026年3月27日 / 美国东部时间下午3:07 / CBS新闻
美国人越来越多地转向ChatGPT和Claude等人工智能工具来帮助准备纳税申报单，但专家警告称，这项技术可能提供过时或不准确的指导，增加了犯代价高昂错误的风险。
根据Adobe的民意调查，目前约有26%的人在本纳税季使用人工智能申报2025年的税款，高于上一年的11%。埃隆·马斯克在社交平台X上表示，他的Grok AI聊天机器人”可以帮你处理税务”。此前有用户在X上发帖称，该工具帮助其退税增加了1400美元。
但税务专家警告称，美国人依赖人工智能可能会使自己面临风险，因为聊天机器人可能提供过时或误导性的指导。例如，共和党提出的”一项大而美丽法案”（OBBBA）中的最新税收变化，可能未反映在人工智能生成的回应中。
美国大学Kogod商学院的税务教授卡罗琳·布鲁克纳告诉CBS新闻：”使用人工智能报税并不新鲜，它已被整合到税务准备软件中，这就是它们生成申报单的方式。但你在使用这些无处不在的人工智能时必须非常谨慎。人工智能本身无法准确准备纳税申报单。”
部分原因在于，包括IRS.gov在内的政府网站包含大量过时信息，未反映税法变化。大型语言模型可能会借鉴这些材料，并将其作为最新信息呈现给用户。
布鲁克纳解释道：”我们的税法极其复杂，网站必须包含2020年和2025年都适用的信息，但五年来税法和税收减免已经发生了很大变化。如果你只是向生成式人工智能询问扣除项目的一般性问题，它可能会给出已不再适用或仅适用于本年度的扣除项目摘要，这就是问题所在。”
人工智能如何帮助处理税务？
不过，布鲁克纳和其他专家表示，在税务准备方面，人工智能有一些有用的应用。
“你可以在不提供任何个人身份信息的情况下向它提问，”布鲁克纳举例道。比如，如果你是领取小费的工作人员，可以询问”小费不征税扣除是什么？”这样的复杂税务概念。
“人工智能可以很好地将复杂的税务概念转化为通俗易懂的语言，”布鲁克纳表示。不过，对人工智能生成的输出进行批判性思考并仔细检查其引用的来源始终很重要。
TurboTax申报软件开发商Intuit的税务专家丽莎·格林-刘易斯表示，可以将免费、公开的人工智能程序用于税务概念的一般性教育目的。但她不建议人们使用这些程序自行申报税款。
“这些人工智能与TurboTax的AI模型存在差异，后者经过数亿份纳税申报单和财务数据点的训练，能够及时更新最新税法，并经过税务专业人士验证，”她说。
潜在风险
会计事务所Porte Brown的税务会计师马克·加列戈斯表示，虽然人工智能可以帮助概述OBBBA法案下的税法变化（如小费收入扣除），但它不能替代经验丰富的税务专业人士或特定税务准备软件工具。
“目前人工智能还无法直接准备你的纳税申报单。也许未来可以实现，但现在还不行，”他说。
2023年至2025年曾任IRS专员的丹尼·韦尔费尔告诉CBS新闻，ChatGPT和类似人工智能并不专用于税务领域，且未经过准确性测试。他警告不要向此类模型提供敏感个人信息。
“使用人工智能时应非常谨慎，并确保你的信息不会被收集或用于商业目的，”他说。
无免费申报工具可用
财政部前副幕僚长朱莉·西格尔表示，在没有政府提供的免费申报工具的情况下，人们开始转向大型语言模型（LLMs）。拜登政府期间推出的IRS Direct File工具已被取消，该工具曾为纳税人节省了每人160美元。
“人们转向LLMs是因为政府选择放弃了一个已经开发的应用程序，”她说。”但这些应用程序无法理解特定事实如何适用于你的具体税务情况。”
她补充道，LLMs还难以区分过时信息和最新信息，部分原因是IRS的材料可能存在误导性。
例如，IRS表格的标题为”加班费不征税”，这可能会让LLM误认为你不需要为任何加班费缴税，这其实是不准确的。
“因此，即使LLM查看IRS这样的权威来源，也可能错误计算加班费不征税，”她说。
她不信任LLM的准确性，并指出个人对自己申报单的准确性负有全部责任。
“如果Claude错误解读了IRS表格并导致计算错误，最终你需要承担所有额外税款，”她说。
Should you use AI to file your taxes? Experts warn it can lead to costly mistakes.
March 27, 2026 / 3:07 PM EDT / CBS News
Americans are increasingly turning to artificial intelligence tools like ChatGPT and Claude to help prepare their tax returns, but experts warn the technology can deliver outdated or inaccurate guidance, raising the risk of costly mistakes.
About 26% of people are now using AI to file their 2025 tax returns during the current tax season, up from 11% in the prior year, according to polling from Adobe. In a post on X, Elon Musk said that his Grok AI chatbot “can help with your taxes.” He was responding to another X user who said in a post that the tool helped boost a tax refund by $1,400.
But tax experts warn that Americans may be putting themselves at risk by relying on AI, as chatbots can provide outdated or misleading guidance. For example, recent tax changes under the Republicans’ “one big beautiful bill act,” or OBBBA, may not be reflected in AI-generated responses.
“Using AI for taxes is not new. It is integrated into tax preparation software, that’s how they generate returns,” Caroline Bruckner, tax professor at American University’s Kogod School of Business, told CBS News. “But you want to be really careful about how you use the AIs that have become ubiquitous. AI on its own is not capable of preparing an accurate tax return.”
That’s in part because government websites, including IRS.gov, contain a lot of outdated information that doesn’t reflect changes in the tax law. Large language models could draw from such material and present it to users as up-to-date.
“Our tax law is so incredibly complex, and the website has to have information that was true in 2020 as well as 2025, but tax laws and tax breaks have changed so much in five years,” Bruckner said. “That’s where generative AI can really cause problems if you just ask it a general question about deductions — it may give you a summary of deductions that are no longer applicable, or in effect for this tax year.”
How can AI help with your taxes?
There are, however, some useful applications of AI when it comes to tax preparation, Bruckner and other experts said.
“You can ask it a question without providing any identifying information,” Bruckner said. For example, you can ask it to explain complicated tax concepts like, “What is the no tax on tips deduction?” if you are a worker who earns gratuities.
“It can be great at translating a complicated tax concept into English,” Bruckner said. That said, it’s always important to think critically about the output generated by AI, and to scrutinize the sources it cites.
Lisa Greene-Lewis, a tax expert with Intuit, the maker of the TurboTax filing program, said it’s fine to use free, publicly available AI programs for general education purposes around tax concepts. But she doesn’t recommend that people use them to file their own tax returns.
“There’s a difference between those AIs and TurboTax AI models, which have been trained by hundreds of millions of tax returns and financial data points and are up-to-date with the latest tax code and validated by tax professionals,” she said.
Potential pitfalls
While AI can potentially help outline changes to the tax law under the OBBBA, like the tipped income deduction, it’s no substitute for working with an experienced tax professional or tax prep-specific software tool, according to Mark Gallegos, a tax accountant at Porte Brown, an accounting firm.
“It’s not going to prepare your tax return at the moment. We might get there, but we’re not there yet,” he said.
Danny Werfel, the former IRS commissioner from 2023 to 2025, told CBS News that ChatGPT and similar AIs are not specific to the realm of taxes and haven’t been tested for accuracy. He warns never to feed sensitive personal information to such models.
“You should be very wary of using AI and seek assurances that your information won’t be harvested or shared for commercial purposes,” he said.
No free filing tool available
Julie Siegel, former deputy chief of staff at the Treasury Department, said people are turning to large language models, or LLMs, in the absence of a free, government-provided filing tool. The IRS eliminated its Direct File tool, created during the Biden administration, that saved taxpayers $160 each.
“People are turning to LLMs because the government made a choice to pull back on an app it already built,” she said. “But these apps don’t understand how a certain set of facts apply to your particular tax situation.”
She added that LLMs also have difficulty interpreting between outdated and current information, in part because the IRS’ materials can be misleading.
For example, an IRS form with a headline reading “No tax on overtime” might suggest to an LLM that you don’t owe taxes on any overtime pay, which is inaccurate.
“So even if an LLM is looking at an authoritative source like the IRS, it may mistakenly calculate no tax at all on overtime,” she said.
She doesn’t trust it to be accurate, and notes that individuals alone are responsible for the accuracy of their own returns.
“If Claude misinterprets an IRS form and gets it wrong, and that causes you to owe a lot of money, you are the one at the end of the day holding the bag,” she said.
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