While tax scams are especially prevalent during tax season, they can take place at any time during the year. Remember to keep your personal and financial information private and be vigilant so you don't end up becoming the victim of a tax scam. For more information, visit irs.gov.
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IRS Issues Annual List of Tax Scams
The Internal Revenue Service (IRS) recently released its annual Dirty Dozen list of tax scams for the 2026 tax season.1 The Dirty Dozen is part of a broader campaign to educate taxpayers about identity theft schemes and other forms of fraud, particularly during tax filing season. Notable developments for this year are the prevalence of scams involving artificial intelligence (AI) and new IRS rules.
1. IRS impersonation by email and text
Emails, direct messages, and texts that appear to be from the IRS direct taxpayers to a fake IRS website and ask them to "verify" their accounts, enter personal information, or claim refunds.
2. AI-enabled IRS impersonation by phone
Calls use computer-generated tactics and a spoofed caller ID to appear as legitimate calls from the IRS claiming that you owe money or that you're entitled to a large refund.
3. Fake charities
Groups pose as legitimate charitable organizations in order to solicit donations from unsuspecting donors.
4. Misleading tax advice on social media
Tax advice on social media encourages taxpayers to file returns with false information or claim credits they don't qualify for.
5. Identity theft involving IRS Online Account access
Scammers use stolen personal information to gain unauthorized access to a taxpayer's IRS Online Account or pose as a third party offering assistance for IRS Online Account set up in order to collect sensitive information.
6. Abusive undistributed long-term capital gains claims
These schemes involve overstated or fabricated claims based on Form 2439. This form provides shareholders of a regulated investment company (RIC) or a real estate investment trust (REIT) with information they need to claim a refundable credit for taxes paid on undistributed capital gains.
7. Bogus "Self-Employment Tax Credit" promotion
Scammers use misleading claims about a "self-employment tax credit" to encourage inaccurate filings and generate improper refunds for taxpayers.
8. Ghost preparers
Scam artists, sometimes referred to as "ghost" preparers, refuse to sign a return or provide a Preparer Tax Identification Number (PTIN).
9. Non-cash charitable contribution schemes
These schemes involve inflated appraisals of donated property using syndicated conservation easements or art.
10. Overstated withholding
Scammers encourage taxpayers to inflate withholding amounts to manufacture a larger refund by reporting zero or little income on incorrect forms.
11. Spear-phishing and malware campaigns targeting tax professionals
Emails deliver malicious links or attachments to tax professionals and businesses in order to steal client data or access business computer systems.
12. Aggressive or misleading Offer in Compromise marketing
Offer in Compromise (OIC) mills charge excessive fees and falsely advertise that they can help taxpayers obtain larger Offer in Compromise settlements with the IRS.
Protecting yourself from scams
The IRS generally contacts taxpayers by mail first and will not leave urgent/threatening phone or text messages, call to demand immediate payment, or threaten arrest.
Here are some things you can do to help protect yourself from being the victim of a tax scam:
- Don't download or click on suspicious/unfamiliar links or attachments in emails, text messages, or instant messaging services — these communications may be looking to install malicious software, including ransomware, on your personal device.
- Don't answer a phone call if you don't recognize the phone number — instead, let it go to voicemail and check later to verify that the caller is from a legitimate company or government agency.
- Keep device and security software up to date, maintain strong passwords, and use multi-factor authentication.
- Never share personal or financial information via email, text message, or over the phone.
The IRS encourages taxpayers to report abusive tax schemes and suspicious activity using the new IRS online tool, IRS.gov/SubmitATip, which allows individuals to confidentially submit information using a smartphone, tablet, or computer.
1) Internal Revenue Service, 2026 |
