IRS warns Americans to beware of dangerous new scams this tax season

The IRS released its "Dirty Dozen" tax scams for the 2026 filing season to warn taxpayers, businesses and tax professionals about the tactics used to commit identity theft and other forms of fraud.

IRS CEO Frank Bisignano said in a statement released earlier this month on "Slam the Scam Day" that the list and other efforts to raise awareness provide "a great opportunity to remind everyone to remain vigilant and watch out for scams because thieves continuously adjust the pitches 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 watch out for," he added.

HOW TO AVOID TAX SCAMS THIS FILING SEASON

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 cautious year-round, as criminals will always be on the lookout for new ways to obtain money, personal identifiable information, and data.

Here's a look at the 12 key scams the IRS is warning taxpayers to be aware of.

Scammers and fraudsters will send emails, direct messages and text purporting to be from the IRS that often use alarming language and QR codes directing 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, DMs, and texts. The agency reported over 600 social media impersonators during its fiscal year 2025. Clicking on such links may install malicious software, including ransomware, on a taxpayer's personal device and could prevent access to files and personal information.

Phone scams are evolving with the use of artificial intelligence (AI), using computer-generated tactics and spoofed caller IDs to appear legitimate.

The IRS reminds taxpayers that it will generally contact them by mail first and the agency doesn't leave urgent, threatening prerecorded messages, call to demand immediate payment, or threaten arrest.

Fraudsters frequently exploit tragedies and disasters by creating fake charities to collect donations as well as 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 only count if they go to a qualified tax-exempt organization recognized by the IRS.

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

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The IRS continues to warn that social media-driven misinformation and disinformation remain a major driver of tax scams. It also reminds taxpayers who knowingly file fraudulent tax returns that they could potentially face significant civil and criminal penalties.

Criminals may attempt to use stolen personal information to gain unauthorized access to a taxpayers' IRS online account, or may pose as helpers to collect sensitive information to gain access while an account is being set up.

Taxpayers should create their own account directly through the IRS website and shouldn't rely on unsolicited third parties. The IRS offers official guidance to help taxpayers establish and protect their accounts.

The IRS has 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. 

Some of these schemes have involved claims tied to organizations that aren't legitimate investment funds or real estate trusts, while the IRS has also seen fake claims that are falsely linked to real, well-known organizations.

Scammers may use misleading claims about a broad "self-employment tax credit" to encourage inaccurate filings and generate improper refunds. Many taxpayers don't qualify for these credits and the IRS is closely reviewing claims coming in under this provision, so taxpayers filing such claims do so at their own risk.

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A ghost preparer prepares a tax return but refuses to sign it and/or refuses to include a Preparer Tax Identification Number. Such a refusal is a major red flag as it leaves the taxpayer legally responsible for what is filed, and the IRS urges taxpayers to avoid preparers who won't sign the return and to seek reputable help.

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

Scammers are encouraging taxpayers to inflate their withholding amounts (sometimes known as "other withholding") to manufacture a larger refund by reporting zero or little income on incorrect forms. 

There are multiple variations of the scheme using a range of different tax forms, and the IRS warns that it may delay processing returns while verifying wages and withholding, as inaccurate claims can lead to penalties and enforcement action.

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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 pros, should always be cautious and on the lookout for suspicious requests or unusual behavior before sharing sensitive information or responding to an email.

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The IRS' Offer in Compromise program can help eligible taxpayers resolve tax debt when they're unable to pay in full, but so-called "OIC mills" often overpromise results and charge high fees to taxpayers who don't qualify. 

The IRS tells taxpayers they should check their eligibility for the program using the agency's free tools to avoid high-pressure sales tactics.