Every year, the IRS publishes its "Dirty Dozen" list — a roundup of the most dangerous and prevalent tax scams targeting American taxpayers, businesses, and tax professionals. With the April 15, 2026 filing deadline just weeks away, scammers are ramping up their efforts. Here is everything you need to know to protect yourself and your finances.

Why the Dirty Dozen Matters

For more than two decades, the IRS has used the Dirty Dozen list to flag emerging fraud schemes. "Thieves continuously look for new ways to obtain money, personal identifiable information, and data," said IRS CEO Frank Bisignano in releasing the 2026 list. Tax season is the single most active period for fraud targeting taxpayers — and scammers are using increasingly sophisticated tools, including artificial intelligence, to make their schemes more convincing.

This year's list includes one notable newcomer: abusive undistributed long-term capital gains claims, replacing prior fuel tax credit concerns.

The 2026 IRS Dirty Dozen

1. IRS Impersonation by Email and Text (Phishing & Smishing)

Scammers send emails, text messages, and social media direct messages that appear to come from the IRS. These messages typically use alarming language — "Your refund has been flagged" or "Immediate action required" — and may include QR codes directing you to fake IRS websites designed to steal your personal information or install malware.

What you should know: The IRS does not initiate contact through unsolicited email or text messages. If you receive one, do not click any links, and report it to phishing@irs.gov. The IRS reported over 600 social media impersonators in fiscal year 2025 alone.

2. AI-Powered IRS Phone Impersonation (Robocalls & Voice Mimicry)

Phone scams have evolved significantly. Fraudsters now use AI-generated voices, spoofed caller IDs, and threatening prerecorded messages to impersonate IRS agents. Calls may threaten arrest, demand immediate wire transfers, or ask you to verify your Social Security Number.

What you should know: The IRS generally contacts taxpayers by mail first. It will never call to demand immediate payment, threaten arrest, or require payment via gift card or wire transfer. Hang up and call the IRS directly at 1-800-829-1040 if you are unsure.

3. Fake Charities

Fraudsters frequently exploit natural disasters, tragedies, and high-profile news events by setting up fake charitable organizations to collect donations and personal information. The charity name may closely mimic a legitimate organization.

What you should know: Tax deductions are only available for donations to IRS-recognized tax-exempt organizations. Always verify a charity at IRS Tax Exempt Organization Search before donating.

4. Misleading Tax Advice on Social Media

Viral "tax hacks" on TikTok, YouTube, and Instagram often push taxpayers to file returns claiming credits or deductions they do not qualify for. Common false claims include bogus home office deductions, invented business expenses, and improper earned income credit claims.

What you should know: Filing a return based on misinformation can trigger refund delays, audits, civil penalties, and even criminal prosecution. Always verify any tax strategy with a qualified, licensed tax professional before acting.

5. Identity Theft Targeting IRS Online Accounts

Criminals use stolen personal information to gain unauthorized access to taxpayers' IRS Online Accounts, enabling them to view tax transcripts, change bank account information, or intercept refunds. Some fraudsters pose as "helpers" offering to set up your IRS account — only to collect your credentials.

What you should know: Create and manage your IRS Online Account exclusively through IRS.gov. Never allow a third party you do not know and trust to set it up for you.

6. Abusive Undistributed Capital Gains Claims (NEW for 2026)

This is a brand-new entry on the Dirty Dozen list. The IRS has identified a surge in fraudulent use of Form 2439 — a form that allows shareholders of certain investment funds or real estate investment trusts (REITs) to claim a refundable credit for taxes paid on undistributed long-term capital gains. Scammers are fabricating or grossly overstating these credits, sometimes linking them to real, well-known organizations to appear legitimate.

What you should know: If you did not receive a legitimate Form 2439 from a recognized fund or REIT, you are not entitled to this credit. Improper claims can result in refund holds, audits, and enforcement action.

7. Bogus "Self-Employment Tax Credit" Promotions

Promoted heavily on social media, these schemes mislead self-employed individuals into claiming a large "self-employment tax credit" that most taxpayers simply do not qualify for. The IRS is actively reviewing and challenging these filings.

What you should know: There is no blanket "self-employment tax credit" available to all self-employed people. Work with a qualified tax professional to determine what credits you actually qualify for.

8. Ghost Preparers

A "ghost" preparer is someone who prepares your tax return but refuses to sign it — or fails to include their required Preparer Tax Identification Number (PTIN). This is a major red flag. Ghost preparers often promise inflated refunds, then disappear when the IRS comes asking questions — leaving you holding the bag.

What you should know: By law, any paid tax preparer must sign the return and include their PTIN. Never sign a blank or incomplete return. As the taxpayer, you are always legally responsible for what is filed under your name.

9. Inflated Non-Cash Charitable Contribution Schemes

Some promoters push schemes involving grossly overvalued donations of art, real estate, or conservation easements, promising to dramatically reduce or eliminate your tax liability. Syndicated conservation easement transactions in particular have been a persistent IRS target.

What you should know: Non-cash charitable deductions require qualified appraisals, and the IRS closely scrutinizes unusually large claims. Participating in an abusive scheme can result in back taxes, interest, and substantial penalties.

10. Overstated Withholding Schemes

Scammers encourage taxpayers to fabricate income and withholding amounts on Forms W-2, 1099, or Schedule K-1 to generate artificially large refunds. Sometimes described as "other withholding" tricks, these schemes produce refunds that the IRS will quickly identify as fraudulent.

What you should know: The IRS matches all reported withholding against third-party records from employers and financial institutions. Discrepancies trigger automated reviews and can lead to serious penalties and prosecution.

11. Spear-Phishing Attacks Targeting Tax Professionals

Cybercriminals specifically target tax preparers, CPA firms, and enrolled agents with highly personalized emails disguised as new client inquiries, secure document requests, or software update notices. Opening a malicious attachment can give criminals access to an entire firm's client database — including thousands of taxpayers' Social Security Numbers, bank accounts, and financial data.

What you should know: If you use a tax professional, ask them about their cybersecurity practices. Warning signs include unexpected document requests, unfamiliar sender addresses, and links pointing to sites other than official IRS or government domains.

12. Aggressive Offer in Compromise Marketing ("OIC Mills")

The IRS Offer in Compromise (OIC) program can help certain eligible taxpayers settle their tax debt for less than the full amount owed. However, "OIC mills" — high-pressure marketing firms — target taxpayers in debt with unrealistic promises of settling for "pennies on the dollar," charge large upfront fees, and often represent clients who do not qualify.

What you should know: Eligibility for an OIC is based on a strict IRS formula involving your income, assets, and expenses. You can check your eligibility for free using the IRS OIC Pre-Qualifier tool. Avoid any firm that guarantees results before reviewing your financial situation.

How to Protect Yourself

The IRS offers clear guidance on avoiding scams:

• The IRS contacts you by mail first. Any unsolicited call, email, or text claiming to be the IRS should be treated with extreme skepticism.
• Verify before you act. If you receive a suspicious communication, call the IRS directly at 1-800-829-1040.
• Use a licensed, PTIN-registered tax preparer. Verify your preparer at the IRS Directory of Federal Tax Return Preparers.
• Protect your IRS Online Account. Enable multi-factor authentication and never share your login credentials.
• When in doubt, ask a professional. Do not take tax advice from social media.

A Note from Randall Parker, MBA

As your tax professional, protecting your financial and personal information is something I take seriously. If you ever receive a suspicious communication claiming to be from the IRS — or from me — please contact me directly before taking any action. With the April 15 deadline approaching, scammers are most active right now. Stay vigilant, and do not hesitate to reach out.

If you have questions about any of the above scams or your 2025 tax return, contact me today for a free consultation.