In its 2026 “Dirty Dozen” release, the IRS highlights familiar tactics and newer variations of scams that can lead to taxpayer financial loss, identity theft or costly IRS penalties. The items below summarize the warnings.
1. Unexpected IRS contact by text, email or message.
The IRS does not initiate contact through text messages, emails or social media. Messages that urge you to click a link, open an attachment or “claim your refund” are almost always scams. These links often install malware or collect sensitive information.
2. Unexpected IRS phone calls.
The IRS does not initiate contact by phone (though it may call in certain cases after prior contact or correspondence). Scammers may leave urgent or threatening messages, demand immediate payment or threaten arrest. These tactics are designed to create panic and prompt quick action.
3. Fake charities.
Scammers often exploit disasters by creating fake charities to collect donations and personal information. Before donating, verify that the organization is a qualified tax-exempt charity using IRS tools.
4. Misleading tax advice on social media.
Scammers are increasingly active on social media platforms. Advice that promises large refunds or little-known loopholes is often inaccurate or fraudulent. Taxpayers should rely on the IRS or qualified professionals for guidance.
5. Identity theft involving IRS online accounts.
Scammers may offer to help taxpayers set up an online IRS account, then use the taxpayer’s personal information to access IRS accounts. Taxpayers should create their own accounts directly through IRS.gov and avoid unsolicited account setup assistance.
6. Abuse of Form 2439.
Scammers may encourage taxpayers to file false claims using Form 2439, “Notice to Shareholder of Undistributed Long-Term Capital Gains,“ to obtain refunds tied to undistributed capital gains. These claims may involve fabricated information or misuse of legitimate organizations and can result in audits, penalties or enforcement action.
7. Misuse of the “self-employment tax credit.”
There is no general self-employment tax credit. Scammers frequently promote false or misapplied credits to ineligible taxpayers.
8. Ghost preparers.
Taxpayers are legally responsible for their own returns, even if prepared by someone else. Watch out for preparers who refuse to sign returns they have prepared or who do not include a Preparer Tax Identification Number. This is a red flag that they are scammers.
9. Inflated valuations for noncash charitable donations.
Scammers frequently promote schemes that promise large deductions by overstating the value of donated property. This can lead to significant penalties for the taxpayer.
10. Overstated withholding schemes.
Scammers may encourage taxpayers to inflate withholding amounts to generate larger refunds. Inaccurate claims can trigger enforcement action.
11. Scams targeting tax professionals.
Scammers also target tax preparers. Compromised systems can expose client data, making vigilance essential across the industry.
12. Misleading offers in compromise.
Offers in compromise can help eligible taxpayers settle tax debt, but scammers often charge fees without determining taxpayer eligibility or delivering results.
Tax scams evolve every year, but they rely on familiar tactics: urgency, fear and promises of easy money. Taking time to verify information, questioning unexpected contact and relying on trusted sources can prevent costly mistakes.
