The IRS Dirty Dozen: 12 Tax Scams to Watch Out for This Year

Each year, the Internal Revenue Service (IRS) releases its “Dirty Dozen” list of tax scams to warn taxpayers about the most common schemes criminals use to steal money, personal information, and tax refunds. For 2026, the IRS is highlighting a number of evolving scams targeting individuals, businesses, and tax professionals, especially during tax filing season when people are most vulnerable.

The IRS also promotes awareness through initiatives like National Slam the Scam Day, which reminds taxpayers to stay vigilant against fraud and identity theft.

Below is a breakdown of the 12 tax scams the IRS says taxpayers should watch out for this year.

1. IRS Impersonation Emails and Text Messages (Phishing and Smishing)

One of the most common scams involves criminals sending emails, text messages, or social media messages that appear to come from the IRS.

These messages often:

• Use urgent or threatening language
  
• Ask you to verify your identity
• Claim you are owed a refund
• Include links to fake IRS websites

Clicking these links can install malware or steal your personal information.

Important: The IRS does not contact taxpayers by email or text first.

2. AI-Generated IRS Phone Scams

Technology has made scams more convincing. Criminals are now using AI-generated voices, robocalls, and spoofed caller IDs to pretend they are IRS agents.

Scammers may claim you owe taxes and threaten:

• Immediate payment demands
• Arrest or legal action
• Asset seizure

The IRS reminds taxpayers that they typically initiate contact by mail, not phone calls.

3. Fake Charities

Scammers often take advantage of tragedies, disasters, or humanitarian crises by creating fake charities.

Victims may unknowingly donate money and provide personal information to fraudulent organizations.

Before donating, taxpayers should confirm the charity is a legitimate IRS-recognized tax-exempt organization.

4. Misleading Tax Advice on Social Media

Social media platforms are full of viral “tax hacks” claiming people can get large refunds or special credits.

Many of these posts encourage taxpayers to file false information or claim credits they are not eligible for.

Following this advice can lead to:

• IRS audits
• Delayed refunds
• Civil penalties
• Criminal charges

Always verify tax advice with trusted professionals or official IRS resources.

5. Identity Theft and IRS Online Account Fraud

Criminals may attempt to gain access to your IRS online account using stolen personal information.

Some scammers even pose as “helpers” offering assistance setting up IRS accounts, only to steal your data.

Taxpayers should always create their accounts directly through IRS.gov and never share login credentials with unknown third parties.

6. Abusive Long-Term Capital Gains Claims

A new scam highlighted in the 2026 Dirty Dozen list involves fraudulent claims tied to Form 2439, which relates to undistributed long-term capital gains.

Some schemes involve:

• Fabricating claims
• Overstating credits
• Linking claims to fake investment organizations

Improper claims can result in refund delays, audits, penalties, and enforcement action.

7. Fake “Self-Employment Tax Credit” Promotions

Scammers are promoting a nonexistent or misleading self-employment tax credit, encouraging taxpayers to file fraudulent returns to claim refunds.

Many taxpayers do not qualify for the credits being advertised online.

The IRS is closely reviewing claims tied to these promotions.

8. “Ghost” Tax Preparers

A ghost preparer is someone who prepares your tax return but refuses to sign it or provide their Preparer Tax Identification Number (PTIN).

This is a major red flag.

Because taxpayers sign the return, they remain legally responsible for any incorrect information even if someone else prepared the return.

Always choose a reputable tax professional who signs your return.

9. Non-Cash Charitable Contribution Schemes

Some promoters encourage taxpayers to donate items like artwork, land, or property using inflated appraisals to claim large tax deductions.

These schemes can involve:

• Syndicated conservation easements
• Inflated art valuations
• Artificially high property appraisals

The IRS continues to aggressively investigate these types of abusive tax strategies.

10. Overstated Withholding Schemes

In these scams, criminals encourage taxpayers to report false withholding amounts to generate larger refunds.

This may involve falsified information on forms such as:

• W-2
• 1099
• Schedule K-1

The IRS compares withholding claims with employer records, and fraudulent filings can lead to penalties and criminal investigations.

11. Phishing Attacks Targeting Tax Professionals

Tax professionals and businesses are frequent targets of spear-phishing attacks.

These scams often involve emails posing as new clients requesting documents or tax help.

The email may contain malicious links or attachments designed to steal sensitive client data or gain access to systems.

12. Misleading Offer in Compromise Marketing

Some companies aggressively market the IRS Offer in Compromise (OIC) program, claiming they can settle tax debts for “pennies on the dollar.”

While the program is legitimate, many taxpayers do not qualify, and some companies charge high fees while overpromising results.

Taxpayers should be cautious of high-pressure sales tactics and unrealistic guarantees.

How to Protect Yourself from Tax Scams

The IRS recommends a few key steps to stay safe:

• Never click suspicious links or open unexpected attachments
• Do not provide personal information to unsolicited callers or emails
• Verify tax advice from trusted sources
• Only work with reputable tax professionals
• Report suspected scams to the IRS

If you believe your identity has been compromised, visit IRS.gov/idtheft for guidance on protecting your account.

Final Thoughts

Tax scams continue to evolve as criminals find new ways to target taxpayers during filing season. Staying informed about the IRS Dirty Dozen scams can help you recognize warning signs before falling victim to fraud.



If you receive a suspicious call, email, or message claiming to be from the IRS, stop and verify before taking action.

When it comes to taxes, relying on trusted professionals and official IRS resources is the best way to protect your finances and personal information.