The IRS has released its annual Dirty Dozen list of tax scams for the 2026 filing season. This list alerts taxpayers and tax preparers to common scams, abusive tax transactions, and misleading tax strategies that could lead to identity theft, penalties, or other tax issues.
Below are several of the schemes the IRS is emphasizing this year.
Misleading Tax Advice on Social Media
The IRS continues to warn about incorrect tax advice spreading on social media. Viral “tax hacks” and trending posts can encourage taxpayers to file returns with false information or claim credits they are not eligible for.
The IRS advises taxpayers to be cautious when trusting tax advice online, as misinformation can lead to refund delays, audits, penalties, or identity theft.
IRS Impersonation Scams
Scammers frequently impersonate the IRS through emails, texts, and phone calls to steal personal information.
Phishing and smishing scams involve messages that appear to come from the IRS and may include links or QR codes directing taxpayers to fake websites designed to collect personal data.
Phone scams have also increased, with scammers using artificial intelligence and spoofed caller IDs to create realistic calls claiming a taxpayer owes money or must act immediately. The IRS reminds taxpayers that it generally contacts individuals by mail first and does not demand immediate payment or threaten arrest.
Identity Theft Schemes
The IRS has also warned about scams involving offers to help taxpayers set up their IRS Online Account. These scammers attempt to collect personal information such as Social Security numbers, addresses, and identification documents.
Taxpayers should create their accounts directly through IRS.gov and avoid unsolicited offers for assistance.
Tax professionals are also being targeted by spear-phishing emails posing as new clients or document requests. These emails often contain malicious links or attachments intended to steal sensitive client information.
Abusive Tax Deduction and Credit Schemes
The IRS is also warning taxpayers about several abusive deduction and credit schemes.
Fake charities often appear after disasters or tragedies and are designed to collect donations and personal information. Charitable deductions are only allowed for donations made to qualified tax-exempt organizations recognized by the IRS.
Another scheme involves overstated withholding, where taxpayers are encouraged to inflate withholding amounts to generate larger refunds. These claims may delay processing and can result in penalties.
The IRS has also identified increased abuse involving Form 2439, which allows shareholders of certain investment funds or real estate trusts to claim a credit for taxes paid on undistributed capital gains. Some schemes involve fabricated or overstated claims tied to organizations that are not legitimate investment funds or real estate trusts.
Other Scams to Watch For
Additional schemes included in the IRS Dirty Dozen list include:
- “Ghost” tax preparers
- Misleading Offers in Compromise
- Noncash charitable contribution schemes
- Bogus “Self-Employment Tax Credit” promotions
Taxpayers and tax professionals are encouraged to review the Dirty Dozen page on IRS.gov for more information on these scams and other schemes the IRS is monitoring.
