IRS releases ‘Dirty Dozen’ list of tax scams for 2026 filing season

Social Security Administration Commissioner Frank Bisignano joins ‘Mornings with Maria’ to discuss record tax refunds, new tax breaks for working families and seniors and the federal government’s crackdown on fraud and fraud ahead of Tax Day.
I The IRS released the “Dirty Dozen” tax scams for the 2026 filing season to warn taxpayers, businesses and tax professionals about identity theft and other forms of fraud.
IRS Chief Frank Bisignano said in a statement released earlier this month on “Slam the Scam Day” that the list and other awareness efforts provide “a great opportunity to remind everyone to be vigilant and aware of scams because thieves are constantly adjusting the platforms they use to take advantage of honest taxpayers.”
“For more than two decades, the IRS has used the Dirty Dozen list to flag emerging scams that taxpayers should be aware of,” he added.
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The IRS has released its annual “Dirty Dozen” list of tax scams. (Kayla Bartkowski/Getty Images/Getty Images)
This year’s edition of the IRS’ Dirty Dozen list of tax scams includes one notable change and the agency advises all taxpayers to “remain vigilant throughout the year, as criminals will always look for new ways to obtain money, personally identifiable information, and data.”
Here’s a look at 12 scams the IRS is warning taxpayers to watch out for.
1) Impersonating the IRS via email and text
Fraudsters and fraudsters will send emails, direct messages and text purporting to be from the IRS that often use creepy 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 on links or open attachments from unsolicited messages and to report them. suspicious IRS-related emailsDMs, and texts. The agency reported more than 600 social media actors during their 2025 fiscal year. Clicking on such links may install malicious software, including ransomware, on the taxpayer’s personal device and may prevent access to files and personal information.
2) AI-powered IRS impersonation over the phone
Phone scams appear with the use of artificial intelligence (AI)using computer generated techniques and fake caller ID to appear legitimate.
The IRS reminds taxpayers that it will usually contact them by mail first and the agency does not leave urgent, threatening recorded messages, call demanding immediate payment, or threaten arrest.

IRS chief Frank Bisignano said taxpayers should be aware of scams. (Mandel Ngan/AFP via Getty Images)
3) Fake charities
Fraudsters often exploit disasters and calamities creatively bogus charities collecting donations and personal information. Taxpayers who donate money or assets to a charity can claim a deduction on their corporate tax return if they itemize, but charitable donations only count if they go to a qualified tax-exempt organization recognized by the IRS.
4) Misleading tax advice on social media
Viral posts about “tax fraud” can pressure taxpayers to file returns with false information or claim credits they don’t deserve, which can lead to delayed refunds, audits, penalties, or worse.
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The IRS continues to warn that social media-driven misinformation and disinformation remains a major driver of tax fraud. It also reminds taxpayers who knowingly file fraudulent tax returns that they may face significant civil and criminal penalties.
5) Identity theft involving IRS Online account access
Criminals may try to use stolen personal information to their advantage unauthorized access to the taxpayers’ IRS online account, or they may pose as sensitive information gatherers to gain access during account creation.
Taxpayers should create their own accounts directly through the IRS website and should not rely on unsolicited third parties. The IRS provides an official guide to help taxpayers establish and protect their accounts.

Several scams involve phishing and other cybercrime-related tactics. (Getty Images)
6) Long-term capital gains claims that are not distributed abusively
The IRS has pointed to an increase in misuse of Form 2439, which allows shareholders of certain investment funds or real estate trusts to claim a credit back for taxes paid without distributions. great benefit.
Some of these schemes have involved claims tied to organizations that are not legitimate investment funds or real estate trusts, while the IRS has also seen false claims falsely linked to real, well-known organizations.
7) Fake “Self-Employment Tax Credit” promotion
Fraudsters may use misleading claims about the “self-employment tax credit” to encourage incorrect filings and make improper returns. Most taxpayers do not qualify for these credits and the IRS reviews claims that fall under this provision, so taxpayers who file such claims do so at their own risk.
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8) Ghosts to prepare
A ghost preparer prepares a tax return but refuses to sign it and/or refuses to enter the Preparer’s Tax Identification Number. Such a refusal is a big red flag as it leaves the taxpayer legally responsible for what was filed, and the IRS urges taxpayers to avoid preparers who won’t. sign the return and seeking reputable help.
9) Non-profit donation programs
Other schemes involve consideration of the value of the donated property using art or commercial property conservation agreements, which developers often promise to eliminate or significantly reduce the tax liability. The IRS warns taxpayers not to file returns with fabricated information, and may withhold returns while verifying claims.

Taxpayers should be careful about the IRS’s proposed access and note that the agency usually reaches out via email first and does not make threatening calls or texts. (Michael Bocchieri/Getty Images)
10) Excessive hosting plans
Fraudsters encourage taxpayers to inflate their withholding amounts (sometimes known as “other withholding”) to make a bigger refund by reporting zero or little income on incorrect forms.
There are many variations of the system that use a range of different tax forms, and the IRS warns that it may delay processing returns while verifying wages and deductions, as incorrect claims can lead to penalties and enforcement actions.
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11) Phishing campaigns and malware campaigns targeting tax professionals
Tax professionals and businesses are targets of “new client” and “document request” emails that deliver malicious links or attachments to gain access to systems and potentially steal client data.
Businesses and individuals, including tax professionals, should always be vigilant and watch for suspicious requests or unusual behavior before sharing sensitive information or responding to email.
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12) Aggressive or misleading offers in low sales
The IRS’s Offer in Compromise program can help eligible taxpayers settle tax debt when they can’t pay in full, but so-called “OIC Mills” often distort the results and charge higher fees to ineligible taxpayers.
The IRS tells taxpayers they should check their eligibility for the program using the agency’s free tools to avoid high-pressure sales tactics.


