2026 IRS “Dirty Dozen” Tax Scams

Each year, the IRS publishes its “Dirty Dozen” list to highlight the most common tax scams they’re seeing. These schemes tend to spike during tax season—but many happen year‑round.

Here’s this year’s list:

1. Fake IRS emails & texts

   Scammers send emails or texts that look official - sometimes with QR codes - and claim there’s a refund waiting, a problem with your account, or legal action coming.
   Red flag: The IRS does not initiate contact by email or text asking for personal information.

2. IRS phone scams using AI and spoofed numbers

   Robocalls and voice‑mimicking scams may sound convincing and threaten arrest or demand immediate payment.
   Reminder: The IRS generally contacts taxpayers by mail first and does not make threatening calls.

3. Fake charities

   Scams often pop up after disasters or crises, asking for donations that go straight into a scammer’s pocket. Plus the scammers can use your personal information to further exploit victims through identity theft.
   Reminder: Donations are only deductible if the charity is IRS‑recognized.

4. Bad tax advice on social media

   Viral posts - especially on TikTok - can mislead honest people with bad advice. These posts promote “easy refunds,” secret credits, or creative ways to fill out forms like W‑2s.
   Why this matters: Following bad advice can delay refunds, trigger audits, or result in significant civil and criminal penalties.

5. Identity theft targeting IRS accounts

   Criminals use stolen personal information to access IRS accounts or pose as helpers during account setup.
   Best practice: Never use unsolicited links to access IRS tools.

6. The so-called “self-employment tax credit”

   There is no broad “self‑employment tax credit,” despite what social media claims. The posts suggest that self-employed people and gig workers qualify for tax credit and payments of up to $32,000 when they do not.
   Watch out: This often overlaps with misuse of sick and family leave credits.

7. Ghost tax preparers

   These preparers won’t sign the return or provide a PTIN—and sometimes charge based on the size of the refund.
   Important: You’re legally responsible for what’s filed, even if someone else prepared it.

8. Noncash charitable contribution schemes

   Promoters encourage taxpayers to donate property—such as artwork, conservation easements, or other assets—while inflating the value to generate a larger tax deduction.
   Why this matters: The IRS closely scrutinizes noncash donations, and overstated values can lead to disallowed deductions, penalties, and audits.

9. Overstated withholding schemes

   Scammers encourage people to make up income and withholding amounts to generate a larger refund.
   What happens: The IRS verifies this information—refunds get frozen and penalties may apply.

10. “New client” and spear-phishing scams targeting tax professionals

    Fake new‑client emails contain malicious links or attachments designed to steal data.
    Why this matters to clients: A compromised tax pro can mean compromised client data.

11. Misleading offers in compromise marketing

    The Offers in Compromise (OIC) program is a real program that helps people settle their federal tax debts when they can’t pay in full. But there are “mills” that are aggressively promoting offers to people who obviously don’t meet the qualifications and charging high fees for it.
    Good to know: You can check OIC eligibility for free through the IRS Offer in Compromise Pre-Qualifier tool.

12. NEW: Abusive undistributed long‑term capital gains claims (Form 2439)

    The IRS is seeing fabricated or inflated claims for taxes supposedly paid on undistributed capital gains from investment funds or REITs.
    Red flag: Claims tied to organizations that aren’t legitimate—or falsely linked to well‑known entities.

Final Reminder:

If you receive a suspicious email, text, or message claiming to be from the IRS, the Treasury Department, or related to taxes, don’t click links or respond. The IRS asks taxpayers to report these messages so they can track and shut down scams.

You can find official guidance on how to report fake IRS or tax‑related messages here.

And as always, if you’re unsure whether something is legitimate, ask before acting.