01
Where AI fits in a Montana CPA practice
Three areas. Client document intake is by far the biggest time win — AI reads 1099s, W-2s, K-1s, brokerage statements, and Schedule Cs faster and more reliably than a human, then pre-fills workpapers. Client communication is the second — Copilot in Outlook handles the routine 'where's my refund' / 'did you get my docs' messages. Research is third — AI summarizes IRS pubs and Tax Court cases; you verify the citation before using it.
02
Tools that fit a small MT firm in 2026
If you're already on Karbon, TaxDome, or Canopy, their built-in AI features cover most of what you need. If you're on QuickBooks + Outlook, Microsoft 365 Copilot is the right starting point.
- Karbon AI / TaxDome AI / Canopy AI — built into practice management; usually included in your existing seat.
- Microsoft 365 Copilot ($30/user/month) — email, Word, Excel, Teams; pairs with whatever practice mgmt you use.
- Thomson Reuters Checkpoint Edge / Wolters Kluwer CCH AnswerConnect — AI-assisted research with authoritative citations.
- Blue J — tax-specific AI research; strong for case-law analysis.
- ChatGPT Team or Claude for Work — generalist drafting; not for client PII unless on enterprise tier.
03
GLBA and client data — what to actually do
The Gramm-Leach-Bliley Act applies to CPAs. Practical implications for AI: never put client SSNs, account numbers, or returns into consumer ChatGPT or any tool without a written data-use agreement. Enterprise tiers (M365 Copilot, ChatGPT Enterprise, Claude Enterprise) sign appropriate contractual terms and keep data inside the tenant. Document your AI tool inventory as part of your FTC Safeguards Rule written information security plan.
04
Tax-season-ready: a 60-day plan starting in November
Week 1–2: pick one tool (usually Microsoft 365 Copilot if you're MS-shop). Sign agreements, train two power users. Week 3–4: roll to whole firm; pilot document intake on existing extensions. Week 5–6: process 30 returns with new workflow side-by-side; measure time per return. Week 7–8: lock the workflow, finalize training, write SOPs. By January 31 you're running it for real.
05
What not to use AI for
Three lines we don't cross. Final return review — always human. Audit representation strategy — always human. Anything where the citation matters but you don't have time to verify — pull a real citation. AI hallucinates Tax Court cases that don't exist; we've watched it happen.