The IRS has released its annual “Dirty Dozen” list of tax scams for the 2026 filing season to alert taxpayers, businesses, and tax professionals about current fraud tactics. IRS CEO Frank Bisignano emphasized the ongoing need for vigilance as scammers adapt their methods to target individuals during tax season.
Key Scams Targeting Taxpayers
The list includes 12 major scams. Notable among them are IRS impersonation schemes via email and text, which use alarming language and QR codes directing victims to fake IRS websites designed to steal personal information. The IRS reported over 600 social media impersonators in fiscal year 2025.
Another emerging threat involves AI-powered phone scams that utilize spoofed caller IDs and computer-generated voices to appear authentic. The IRS reminds taxpayers that it generally initiates contact by mail, does not leave threatening prerecorded messages, nor demands immediate payment by phone.
Other scams include fake charities exploiting disaster-related donations, misleading tax advice circulating on social media that can lead to false filings, and identity theft attempts aimed at accessing IRS online accounts. Taxpayers are advised to create IRS accounts only through official IRS websites.
Additional Fraud Schemes and IRS Warnings
The IRS flagged abusive claims related to Form 2439 on undistributed capital gains, bogus “self-employment tax credit” promotions, and returns prepared by “ghost preparers” who refuse to sign returns or provide a Preparer Tax Identification Number, leaving taxpayers fully liable.
Non-cash charitable contribution schemes involving inflated appraisals and overstated withholding to manufacture larger refunds are also included. The IRS warns these false claims may result in refund delays or enforcement.
Tax professionals face spear-phishing and malware campaigns using fake “new client” or “document request” emails to infiltrate systems and steal data. Additionally, misleading marketing of the IRS Offer in Compromise program by so-called “OIC mills” is cautioned against.
The IRS urges taxpayers to report suspicious communications and reminds that it primarily contacts taxpayers by mail rather than phone or text. Awareness of these scams is critical to protecting personal data and avoiding criminal penalties.
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