The IRS Releases Its 2026 Dirty Dozen List of Tax Scams
The Internal Revenue Service (IRS) has released its annual Dirty Dozen list of tax scams for 2026, highlighting a range of fraudulent activities that threaten the financial and personal information of taxpayers, businesses, and tax professionals. This list serves as a critical resource to help individuals stay informed and protected against evolving threats.
“For more than two decades, the IRS has used the Dirty Dozen list to flag emerging scams that taxpayers should watch out for,” said Frank J. Bisignano, CEO of the IRS. “This year’s list includes some new additions that reflect the changing landscape of tax fraud.”
One significant addition to this year’s list is the inclusion of abusive undistributed long-term capital gains claims as number six. The IRS emphasizes the importance of vigilance throughout the year, as scammers continuously seek new methods to exploit taxpayers.
Here are the 12 key scams to watch out for in 2026:
1. IRS Impersonation by Email and Text (Phishing + Smishing)
Scammers often send emails, direct messages, and texts that appear to be from the IRS, using alarming language and QR codes that direct taxpayers to fake websites. These sites may ask users to verify accounts, enter personal information, or claim refunds. The IRS strongly advises taxpayers not to click on links or open attachments from unexpected messages and to report any suspicious communications.
As a reminder, never click on unsolicited messages claiming to be from the IRS, as they may install malware or ransomware on your device, potentially compromising your files and personal information.
2. AI-Enabled IRS Impersonation by Phone
Phone scams continue to evolve with the use of computer-generated tactics and spoofed caller IDs. The IRS reminds taxpayers that it typically communicates via mail first and does not leave urgent, threatening prerecorded messages or demand immediate payment. Taxpayers should avoid relying on AI-generated responses for complex tax questions and verify all information provided through artificial intelligence.
3. Fake Charities
Fraudsters often create fake charities during times of tragedy or disaster to collect donations and personal information. The IRS is committed to preventing these fraudulent non-profits from taking advantage of taxpayers. Taxpayers who donate to a charity may be able to claim a deduction if the organization is recognized by the IRS as a qualified tax-exempt entity.
4. Misleading Tax Advice on Social Media
Viral “tax hacks” can encourage taxpayers to file returns with false information or claim credits they do not qualify for. The IRS warns that social media-driven misinformation remains a major driver of tax scams. Taxpayers are urged to follow trusted advice from the IRS, tax professionals, and other reputable sources.
5. Identity Theft Involving IRS Online Account Access
Criminals may attempt to gain unauthorized access to a taxpayer’s IRS online account or pose as helpers to collect sensitive information during account setup. Taxpayers should create their accounts directly through IRS.gov and avoid relying on unsolicited third parties for assistance.
6. Abusive Undistributed Long-Term Capital Gains Claims
The IRS has identified an increase in the abuse of Form 2439, which allows shareholders to claim a refundable credit for taxes paid on undistributed capital gains. Schemes involving overstated or fabricated claims have been reported, including those tied to non-legitimate investment funds or real estate trusts.
7. Bogus “Self-Employment Tax Credit” Promotion
Scammers promote misleading claims about a broad “self-employment tax credit” to encourage inaccurate filings and generate improper refunds. The IRS reminds taxpayers to rely on trusted sources and qualified professionals when determining eligibility for credits.
8. Ghost Preparers
A “ghost” preparer prepares a return but refuses to sign it or provide a Preparer Tax Identification Number (PTIN). This is a major red flag, as taxpayers are legally responsible for what is filed. The IRS urges taxpayers to avoid such preparers and choose reputable help.
9. Non-Cash Charitable Contribution Schemes
Some schemes involve inflated appraisals of donated property using syndicated conservation easements or art. Promoters often promise to reduce tax liability, but the IRS warns against filing returns with made-up information.
10. Overstated Withholding Schemes
Scammers encourage taxpayers to inflate withholding amounts to manufacture a larger refund. The IRS may delay processing while verifying wages and withholding against third-party records.
11. Spear-Phishing and Malware Campaigns Targeting Tax Professionals
Tax professionals remain targets of “new client” or “document request” emails that deliver malicious links or attachments. The IRS and the Security Summit urge preparers to strengthen their security practices and remain vigilant.
12. Aggressive or Misleading Offer in Compromise Marketing
The Offer in Compromise program helps eligible taxpayers resolve debt, but “OIC mills” often overpromise results and charge high fees. Taxpayers can check eligibility using free IRS tools to avoid high-pressure sales tactics.
How to Protect Yourself
- Don’t click unexpected links or open unexpected attachments.
- If you receive a suspicious IRS-related call, hang up and report it.
- To report phishing emails, send them to [email protected].
- If you think your tax identity has been compromised, visit IRS.gov/idtheft for steps to protect your account.
- Report abusive tax schemes at IRS.gov/SubmitATip.
