When should I use a CPA instead of tax software?

Consider a CPA when you have complex situations: owning a business with employees or significant assets, a major tax event like selling a business or inherited property, multi-state filing obligations, significant investments or foreign accounts (FBAR/FATCA), or unresolved IRS issues. A CPA's fee ($200-$500+ for a personal return) often pays for itself in tax savings and peace of mind for complicated situations.