'Dirty Dozen' Tax Scams of 2026: IRS

The agency "advises all taxpayers to remain cautious year-round, as criminals will always be on the lookout for new ways to obtain money, personal identifiable information and data."

Here are 12 ways that scammers are trying to defraud taxpayers and tax professionals this year:

1. IRS impersonation by email and text (phishing + smishing). 

Scammers send emails, direct messages and texts that appear to be from the IRS, often using alarming language and QR codes that direct taxpayers to fake IRS websites to "verify" accounts, enter personal information or claim refunds. The IRS urges taxpayers not to click links or open attachments from unexpected messages and to report suspicious IRS-related emails, direct messages and texts. The IRS reported over 600 social media impersonators during fiscal year 2025.

2. AI-enabled IRS impersonation by phone (robocalls, voice mimicry, spoofed caller ID). 

Phone scams continue to evolve, including calls that use computer-generated tactics and spoofed caller ID to appear legitimate. The IRS reminds taxpayers that it generally contacts taxpayers by mail first and does not leave urgent, threatening prerecorded messages, call to demand immediate payment or threaten arrest. Taxpayers should not rely on artificial intelligence-generated responses to complex tax questions, and they should verify any calculations or information provided by AI.

3. Fake charities.

Fraudsters often exploit tragedies and disasters by creating fake charities to collect donations and personal information.

Taxpayers who give money or goods to a charity may be able to claim a deduction on their federal tax return if they itemize deductions, but charitable donations count only if they go to a qualified tax-exempt organization recognized by the IRS.

4. Misleading tax advice on social media. 

Viral "tax hacks" can push taxpayers to file returns with false information or claim credits they don't qualify for, leading to refund delays, audits, penalties or worse.

The IRS and the Coalition Against Scam and Scheme Threats warn taxpayers not to fall for these scams and urge them to follow advice from the IRS, tax professionals and other reputable sources. The IRS reminds taxpayers who knowingly file fraudulent tax returns that they could potentially face significant civil and criminal penalties.

5. Identity theft involving IRS Online Account access. 

Criminals may attempt to use stolen personal information to gain unauthorized access to a taxpayer's IRS online account or may pose as helpers to collect sensitive information during account setup. Taxpayers should create their account directly through IRS.gov and should not rely on unsolicited third parties offering assistance.

6. Abusive undistributed long-term capital gains claims. 

The IRS identified an increase in the abuse of Form 2439, which allows shareholders of certain investment funds or real estate trusts to claim a refundable credit for taxes paid on undistributed capital gains. Identified schemes involve overstated or fabricated Form 2439 claims, including claims tied to organizations that are not legitimate investment funds or real estate trusts. The IRS has also seen claims falsely linked to real, well-known organizations. Improper claims may result in refund delays, audits, penalties or enforcement action.

7. Bogus 'Self-Employment Tax Credit' promotion. 

Scammers use misleading claims about a broad "self-employment tax credit" to encourage inaccurate filings and generate improper refunds. The IRS reminds taxpayers to rely on trusted sources and qualified tax professionals, not social media promotions, when determining eligibility for credits.

Many taxpayers do not qualify for these credits, and the IRS is closely reviewing claims coming in under this provision, so taxpayers filing claims do so at their own risk.

8. Ghost preparers. 

A "ghost" preparer prepares a return but refuses to sign it and/or refuses to include a Preparer Tax Identification Number. The IRS urges taxpayers to avoid preparers who will not sign the return and to choose reputable help. Taxpayers should never sign a blank or incomplete return.

9. Noncash charitable contribution schemes. 

Some schemes involve inflated appraisals of donated property using syndicated conservation easements or art. Promoters often promise to eliminate or substantially reduce tax liability. The IRS warns taxpayers not to file returns with made-up information and reminds taxpayers that it can hold refunds while verifying claims.

10. Overstated withholding schemes (fabricated wage/withholding data). 

Scammers encourage taxpayers to inflate withholding amounts (sometimes described as "other withholding") to manufacture a larger refund by reporting zero or little income on incorrect forms. The IRS may delay processing while it verifies wages and withholding against third-party records. Inaccurate claims can lead to penalties and enforcement action.

11. Spear-phishing and malware campaigns targeting tax professionals. 

Tax professionals and businesses remain targets of "new client" or "document request" emails that deliver malicious links or attachments to steal client data or access systems. The IRS and the Security Summit urge preparers to remain vigilant and to strengthen their security practices.

Warning signs may include unexpected requests for sensitive information, mismatched or unfamiliar sender addresses, urgent payment demands or links directing users to websites that do not clearly originate from IRS.gov. By gaining access to a hacked email account, scammers can locate a genuine email from a previous victim's email account sent to their tax professional.

12. Aggressive or misleading Offer in Compromise marketing (OIC mills). 

The Offer in Compromise program can help certain eligible taxpayers resolve tax debt when they are unable to pay in full, but "OIC mills" often overpromise results and charge high fees to taxpayers who don't qualify. Taxpayers can check eligibility using free IRS tools to avoid high-pressure sales tactics.

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