Key Takeaways

  • The IRS’s annual “Dirty Dozen” list highlights the most common tax scams targeting taxpayers, businesses, and tax professionals during filing season. 
  • New and evolving schemes, including AI-enabled impersonation calls and abusive capital gains credit claims, are designed to steal personal data or generate fraudulent refunds. 
  • Taxpayers should remain cautious, rely on trusted tax professionals, and avoid unsolicited communications, social media tax advice, and suspicious refund schemes. 

Each year, the Internal Revenue Service (IRS) publishes its “Dirty Dozen” list of tax scams, highlighting some of the most common and dangerous schemes targeting taxpayers, businesses, and tax professionals. While these scams occur year-round, tax filing season often brings increased activity as fraudsters attempt to take advantage of taxpayers who may be sharing financial information, preparing returns, or expecting refunds.

For 2026, the IRS has again identified 12 major scams taxpayers should be aware of, ranging from phishing emails and fake charities to misleading tax advice on social media and abusive tax credit schemes. Understanding how these scams work and how to avoid them can help protect your personal information, your finances, and your tax filings.

Below are the 12 scams highlighted by the IRS for 2026.

1. IRS Impersonation Through Emails, Texts, and Social Media

One of the most common scams involves criminals impersonating the IRS through emails, text messages, or social media messages. These communications often contain alarming language and may include links or QR codes directing taxpayers to fake IRS websites. The goal is to trick taxpayers into providing sensitive information such as Social Security numbers, banking details, or IRS account credentials.

The IRS warns taxpayers never to click unexpected links or open attachments from unsolicited messages claiming to be from the IRS.

2. AI-Enabled IRS Phone Scams

Phone scams have become more sophisticated with the use of robocalls, AI-generated voice technology, and spoofed caller IDs that make calls appear to come from the IRS. These calls may threaten arrest, legal action, or immediate penalties if payment isn’t made.

It is important to remember that the IRS typically initiates contact through mailed letters, not threatening phone calls or prerecorded messages demanding immediate payment.

3. Fake Charities

Fraudsters frequently exploit disasters or tragedies by creating fake charitable organizations designed to collect donations and personal information.

Taxpayers who plan to claim a charitable deduction should verify that the organization is a qualified tax-exempt charity recognized by the IRS before making a donation.

4. Misleading Tax Advice on Social Media

Social media has become a growing source of misleading or inaccurate tax advice, often promoted as “tax hacks” or strategies for generating large refunds. Following this advice can lead taxpayers to file inaccurate returns or claim credits they don’t qualify for, potentially resulting in penalties, audits, or other enforcement actions.

Taxpayers should rely on trusted sources such as the IRS and qualified tax professionals rather than viral online posts.

5. Identity Theft Targeting IRS Online Accounts

Cybercriminals may attempt to gain unauthorized access to a taxpayer’s IRS Online Account using stolen personal information. In some cases, scammers may offer to help taxpayers set up their account in order to obtain sensitive login information.

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

6. Abusive Undistributed Capital Gains Claims

A new addition to the IRS’s list for 2026 involves abusive claims tied to Form 2439, which allows certain shareholders to claim a credit for taxes paid on undistributed long-term capital gains.

The IRS has identified schemes involving fabricated or overstated claims, sometimes tied to nonexistent investment funds or real estate trusts. Improper claims can lead to refund delays, audits, penalties, or enforcement action.

7. Bogus “Self-Employment Tax Credit” Promotions

Some promoters advertise a broad “self-employment tax credit” that many taxpayers don’t actually qualify for. These promoters often target self-employed individuals or gig workers and encourage them to file inaccurate claims to generate refunds.

The IRS is closely reviewing these filings, and improper claims may result in penalties or additional scrutiny.

8. Ghost Tax 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 warning sign. Taxpayers remain legally responsible for the information included on their return.

Taxpayers should work with reputable tax professionals and never sign a blank or incomplete return.

9. Inflated Non-Cash Charitable Contribution Schemes

Some promoters encourage taxpayers to donate property such as artwork or conservation easements while claiming inflated appraisals designed to generate large tax deductions.

These arrangements may promise significant tax savings but often rely on unrealistic valuations or questionable structures that the IRS actively scrutinizes.

10. Overstated Withholding Schemes

Another scam encourages taxpayers to fabricate or exaggerate withholding amounts to generate larger refunds. This may involve false information reported on forms such as W-2s or certain Forms 1099.

Because the IRS verifies withholding amounts against third-party records, these claims often lead to refund delays, audits, or penalties.

11. Phishing and Malware Attacks Targeting Businesses

Businesses frequently receive emails posing as potential clients or document requests that contain malicious links or attachments. These attacks can allow criminals to access sensitive financial data or compromise business systems.

It’s a good idea to train employees to recognize suspicious communications and verify unexpected requests.

12. Aggressive Offer in Compromise Marketing

The IRS Offer in Compromise (OIC) program allows certain taxpayers to settle tax debts for less than the full amount owed. However, some firms aggressively market these services and charge high fees to taxpayers who are unlikely to qualify.

Taxpayers should be cautious of high-pressure sales tactics or promises that sound too good to be true.

How to Protect Yourself from Tax Scams

Taxpayers can take several steps to reduce their risk:

  • Avoid clicking unexpected links or downloading attachments
  • Be cautious of urgent payment demands or threats
  • Verify charities before donating
  • Ignore social media tax “hacks”
  • Work with a reputable tax professional when preparing your return

If you receive suspicious IRS-related communications, you can report them by forwarding the message to Email.

Stay Vigilant This Tax Filing Season

Tax scams continue to grow more sophisticated, particularly with the use of artificial intelligence, social media, and data theft. Remaining cautious, verifying information through trusted sources, and working with experienced tax professionals can help ensure your tax return is filed accurately and securely.

Staying Informed in a Changing Tax Environment

Awareness of the IRS’s annual “Dirty Dozen” tax scams can help taxpayers recognize potential threats, but complex or questionable tax situations can still raise uncertainty. A trusted tax advisor can help assess specific tax situations, answer questions about unfamiliar strategies, and provide clarity when something doesn’t seem right. If questions arise about suspicious communications, tax scams, or the legitimacy of a tax strategy, please contact your Kreischer Miller relationship professional or a member of our Tax Strategies team.