Every year, the IRS releases a most-wanted list — not of criminals — but of the top 12 "Dirty Dozen" scams targeting businesses, taxpayers and tax professionals.
Aimed at stealing money, identities or both, today's scams are increasingly sophisticated. Using email, text messages, phone calls and other tactics, cybercriminals manipulate individuals into sending money, paying for unnecessary services, sharing sensitive data or taking actions that can lead to serious financial and legal consequences.
Staying informed is one of the most effective ways to protect yourself, your organization and your employees. Here’s a look at the IRS’s Dirty Dozen list for 2026.
Fake communications (email “phishing” or SMS “smishing”) from entities posing as the IRS are running rampant. These messages lure recipients to click suspicious links, scan a QR code, download malware files and share sensitive data, such as passwords, Social Security numbers, bank information and more.
Please note that the IRS does not initiate contact with taxpayers by email, direct message (DMs), text message or social media channels to request personal or financial information.
Phone scams continue to evolve, with criminals using AI-generated voices, robocalls and spoofed caller IDs to pressure individuals into making immediate payments or sharing sensitive information. The IRS will generally contact individuals by mail first and will never demand payment over the phone or use threatening language.
Tip: As AI tools become more common, taxpayers should also be cautious about relying on AI for tax advice, information and calculations.
Deceitful organizations are posing as legitimate charities to solicit donations and gain access to personal information. These schemes are particularly active during high-giving seasons and after major disasters and tragedies. Before making a contribution, always verify a charity's legitimacy using a resource like the IRS’s Tax Exemption Organization Search tool.
File this under “Don’t believe everything you see on the internet.” Social media platforms like TikTok, Instagram, Facebook and YouTube routinely circulate inaccurate tax advice online. Falsely touted tips and “tax hacks” urge viewers to file returns with incorrect information or claim credits they don't qualify for, leading to refund delays, audits, penalties and worse.
Watch out for fraudulent tax service providers. Scammers are offering to help taxpayers set up IRS online accounts with the goal of charging a fee and/or gaining unauthorized access to tax and financial information that can be used to commit identity theft.
Form 2439 allows shareholders of certain investment funds or real estate trusts to claim a refundable credit for taxes paid on undistributed capital gains. Scammers are falsifying this form to claim refundable credits that are overstated or entirely fabricated. The IRS is seeing fraudulent claims tied to both legitimate and made-up funds, trusts and organizations.
Talk of a broad "Self-Employment Tax Credit" is another instance of erroneous advice promoted on the internet or by unscrupulous tax service providers. In many cases, a non-existent “Self-Employment Tax Credit” is used to bait taxpayers (namely self-employed and gig workers) into filing claims they do not qualify for and generating improper refunds.
Unlicensed “ghost” tax preparers are tricking taxpayers into working with them and then filing incomplete or false returns on their behalf. The scammers often disappear with taxpayer refunds or charge high fees for their fraudulent services.
Pro tip: A trusted tax professional will never refuse to sign a return or provide a Preparer Tax Identification Number (PTIN) — two telltale signs that you're dealing with a ghost preparer.
Normally, if you donate a non-cash item (like artwork or conservation easements), you could be eligible for a tax deduction. Scammers are exploiting this tax benefit by convincing taxpayers to donate items, and then providing them with fake, highly inflated appraisals that could land them in trouble with the IRS.
Scam artists suggest people make up large income and withholding amounts, as well as the fictional employer supplying those amounts. Taxpayers file the bogus tax return electronically in hopes of getting a substantial refund due to the large amount of falsified withholding. These same fraudsters fail to mention the legal consequences of filing a fraudulent return, putting the taxpayer at risk.
Cybercriminals are posing as prospective clients, often using fake email addresses to impersonate real taxpayers in an attempt to access a tax professional’s client data, computer or systems. During this process, the tax professional may think they are downloading or accessing a site with the potential client's tax information, but they are really giving the scammer unauthorized access to sensitive data.
The Offer in Compromise (OIC) program is an important and legitimate service run by the IRS that helps people settle their federal tax debts when they are unable to pay in full. Companies promising they can reduce taxpayer debts at a discount are charging high prices for services that are unnecessary or easily accessible through free IRS resources like the OIC Pre-Qualifier tool.
The Dirty Dozen is not a comprehensive list of all scams. However, its annual curation creates critical awareness for taxpayers, businesses and tax professionals alike.
Of course, there’s no surefire way to avoid tax scams, but there are precautions you and your employees can take to protect against fraud. Honesty, vigilance and common sense will always help, but it’s also important to equip yourself and your employees with tactical tips and strategies.
To ensure you’re prepared and ready to stand up against the Dirty Dozen and other scams, check out these 14 tips.