Each year, the IRS releases its Dirty Dozen list to warn taxpayers, businesses, and tax professionals about tax scams, identity theft, and fraud. For the 2026 filing season, the IRS is again urging everyone to stay alert as scammers continue to refine their tactics using new technology and increasingly convincing messaging. The IRS also reminds taxpayers that scams are not limited to filing season—criminals look for opportunities year‑round.

Here is a list of the 12 key scams the IRS is warning taxpayers to watch for in 2026 and steps to protect yourself from fraud and scams.

The 2026 IRS “Dirty Dozen” Tax Scams

1. IRS Impersonation by Email and Text

Scammers send emails, direct messages, and texts pretending to be from the IRS, commonly referred to as “phishing” and “smishing”. These messages often use urgent or alarming language and may include QR codes or links directing taxpayers to fake IRS websites to “verify” accounts, claim refunds, or enter personal information. Clicking these links can install malware or ransomware on your device.

Reminder: The IRS will not contact you unexpectedly by email or text requesting personal or financial information. Never click on links in an unexpected and/or unknown email.

2. AI‑Enabled IRS Impersonation by Phone

Phone scams are evolving with artificial intelligence. Criminals may use voice mimicry, spoofed caller IDs, or prerecorded messages to appear legitimate and demand immediate action or payment.

Reminder: The IRS generally contacts taxpayers by mail first and does not demand immediate payment, threaten arrest, or leave urgent prerecorded messages.

3. Fake Charities

Fraudsters often take advantage of natural disasters or global crises by creating fake charities to collect donations and personal information. While charitable contributions may be deductible, they must be made to IRS‑recognized tax‑exempt organizations.

Tip: The IRS provides a free online tool that allows you to verify whether an organization is recognized as tax‑exempt and eligible to receive deductible donations. This search confirms whether the charity appears in IRS Publication 78, the official list of qualifying organizations.

4. Misleading Tax Advice on Social Media

Viral “tax hacks” on social media can encourage taxpayers to file returns with false information or claim credits they do not qualify for. This can result in delayed refunds, audits, penalties, or worse.

The IRS continues to warn that misinformation and disinformation on social platforms are major drivers of tax fraud.

Tip: If tax advice comes from social media and promises an “easy” refund or universal credits, pause and verify it on IRS.gov or with a trusted tax professional.

5. Identity Theft Involving IRS Online Accounts

Criminals may attempt to access a taxpayer’s IRS online account using stolen personal information or pose as helpers during account setup to steal sensitive data.

Tip: Always create your IRS account directly through IRS.gov and avoid unsolicited third‑party assistance. Do not share your login information with anyone.

6. Abusive Undistributed Long‑Term Capital Gains Claims

The IRS has seen an increase in abuse of Form 2439, which allows certain shareholders to claim a credit for taxes paid on undistributed capital gains. Some schemes involve fabricated claims or false associations with well‑known organizations.

Reminder: Verify the legitimacy of any entity associated with Form 2439 and treat unusually refund‑driven requests as a red flag that warrants extra review before filing.

7. Bogus “Self‑Employment Tax Credit” Promotions

Scammers promote a broad “self‑employment tax credit” that many taxpayers do not qualify for. The IRS is closely reviewing these claims, and improper filings can result in penalties and enforcement action.

Reminder: When determining eligibility for tax credits, rely on trusted sources and qualified tax professionals, not social media promotions.

8. Ghost Preparers

A ghost preparer prepares a tax return but refuses to sign it or include a Preparer Tax Identification Number (PTIN). This is a major red flag and leaves the taxpayer legally responsible for any errors or fraud.

Tip: Never sign a blank or incomplete tax return. Choose a reputable preparer and avoid preparers who will not sign your return.

9. Non‑Cash Charitable Contribution Schemes

Some promoters offer inflated appraisals of donated property, such as art or conservation easements, to improperly reduce tax liability. The IRS may delay refunds while verifying these claims.

Tip: Unsolicited tax advice is a red flag, especially from unknown sources.

10. Overstated Withholding Schemes

Taxpayers are encouraged to inflate withholding amounts to generate larger refunds while reporting little or no income. These schemes often involve incorrect forms and can lead to penalties and refund delays.

Tip: Promises of larger refunds through increased withholding are a red flag. Withholding should match actual wages and tax paid.

11. Spear‑Phishing and Malware Targeting Tax Professionals

Cybercriminals target businesses and tax professionals with fake “new client” or “document request” emails that contain malicious links or attachments designed to steal sensitive data.

Reminder: Never click links or open attachments from unknown sources, verify the sender’s legitimacy before taking action.

12. Aggressive or Misleading Offer in Compromise (OIC) Marketing

While the IRS Offer in Compromise program can help eligible taxpayers resolve tax debt, some companies overpromise results and charge high fees to taxpayers who do not qualify.

Tip: The IRS recommends using its free eligibility tools and avoiding high‑pressure sales tactics.

How to Protect Yourself

• Be cautious with unsolicited emails, texts, calls, and social media messages.
• Never share personal or financial information unless you are certain of the source.
• Verify charities and tax professionals before engaging.
• When in doubt, consult a trusted CPA or tax advisor.

Final Reminder

If something sounds too good to be true, or pressures you to act immediately, it probably is. Staying informed is one of the best ways to protect yourself from tax scams.

If you have questions about a suspicious message or want help verifying tax‑related information, your CPA can help you navigate these issues safely.

Contact TRP Sumner