© 2026 Arizent. All rights reserved.
Tax

IRS names its 2026 'Dirty Dozen' tax scams

By Daniel Hood
About Daniel
accountingedit
daniel.hood@arizent.com
daniel-hood-3494ab49
Published March 10, 2026 9:30 AM
|
Updated March 10, 2026 10:02 AM
1 Min Read

If you think tax practitioners are busy during tax season, imagine how busy tax scammers are, as they roll out a host of schemes to try to trick taxpayers into installing malware, divulging private information, donating money to fake charities and more.

The Internal Revenue Service is always keeping an eye open for these kinds of things to spot new and returning scams, and it recently released its updated list of the "Dirty Dozen" — the 12 tricks fraudsters are most likely to try to perpetrate this year.

The list was released on March 5, which the IRS and its Security Summit partners declared "Slam the Scam Day."

Frank Bisignano
Frank Bisignano
Kevin Dietsch/Getty Images

"Today provides a great opportunity to remind everyone to remain vigilant and watch out for scams because thieves continuously adjust the pitches they use to take advantage of honest taxpayers," said IRS CEO Frank Bisignano, in a statement. "For more than two decades, the IRS has used the Dirty Dozen list to flag emerging scams that taxpayers should watch out for."

This year's worst tax scams are listed below. If you or your clients spot them in wild, you can report them online, via email at phishing@irs.gov or on the IRS's new portal, IRS.gov/SubmitATip.

1.  The IRS isn't blowing up your texts

p17brs6adin9hegn15bhn0v1h1j9.jpg
It can't be said enough: The IRS only makes initial contact with a taxpayer by mail. It doesn't text, it doesn't email, it doesn't DM you.

Scammers, on the other hand, love to send email and texts impersonating the IRS — often in aggressive and threatening ways. Their messages may contain attachments with malware that gets installed on the recipient's device, or try to get them to visit a site to "verify" an account, enter personal information or "claim a refund."

Make sure your clients know never to click on links or open attachments on unexpected IRS emails or messages.

2.  They're not calling you, either

phone-office-small.jpg
Again, the IRS does not call anyone for first contact, so if you or a client gets a call (or a message) claiming to be from the agency and demanding instant payment, it's almost certainly fake.

Scammers have been working this for years, but artificial intelligence has helped them make their communications seem more believable and authentic.

3.  Be careful who you give to

charitable.jpg
When it comes to shamelessness, the fraudsters who pretend to be collecting money for victims of tragedies or natural disasters are the worst — and there are plenty of them looking to take advantage of your and your clients' generosity.

The first stop before making a donation should be to the IRS's website to see if the charity is legit.

4.  TikTok is not a tax research service

ByteDance Ltd.'s TikTok app button, reflected in a mirror, is arranged for a photograph on a smartphone in Sydney, New South Wales, Australia, on Monday, Sept. 14, 2020. Oracle Corp. is the winning bidder for a deal with TikTok’s U.S. operations, people familiar with the talks said, after main rival Microsoft Corp. announced its offer for the video app was rejected. Photographer: Brent Lewin/Bloomberg
Brent Lewin/Bloomberg
There is a certain irony in making this point online, but the tax advice that taxpayers get on the web and particularly on social media is often not just wrong, but maliciously so. Current bad advice gumming up TikTok and the like includes recommending taxpayers claim sick leave and family leave credits that are no longer available; suggesting they invent fictional household employees; and telling taxpayers to file their own Form 8944, "Preparer e-file Hardship Waiver Request," even though it's only for tax professionals.

5.  Account me in

login.jpg
Janis Veveris/Getty Images/Hemera
The IRS's Online Accounts are super-useful for taxpayers and their tax pros — but they're also useful to scammers looking to steal private information. Among other things, the agency warns that taxpayers should never rely on unsolicited third parties who offer to help set up an account.

6.  A fresh young scam

New release
bohlam - stock.adobe.com
A new entrant to the Dirty Dozen roster is the rise in instances of abuse of Form 2439, "Notice to Shareholder of Undistributed Long-Term Capital Gains." The form allows a credit for undistributed capital gains for certain investment funds and real estate trusts. Scammers are working overtime to create overstated or entirely fabricated Form 2439 claims.

7. There is no such credit

Erasing mistake on a tax return
John Hurst - Fotolia
If you're confused by clients asking about the "Self-Employment Tax Credit" that they're not eligible for, rest assured they've been misled by scammers looking to promote inaccurate filings and generate improper refunds.

Most taxpayers don't qualify for this, and the IRS is closely reviewing claims.

8.  Pretty spooky, eh kids?

A perennial entry on the list, the prevalence of "ghost preparers" — who prepare returns but won't sign them or include a PTIN on them — remains worryingly high. The IRS warns that taxpayers should never sign a blank or incomplete return.

9. An inflated sense of worth

Price Tag
lekkimly_simborin/kimly - stock.adobe.com
Non-cash donations to charity can often inflate appraisals of the property in question, with promoters promising major tax liability deductions. Made-up information and crazy valuations can be a red flag for the IRS, and it will hold up refunds while verifying claims.

10. Worsening withholding

Form W-4
Arvind Balaraman/Arvind Balaraman - stock.adobe.c
Withholding is complicated enough when you're trying to get it right, but scammers will try to manufacture larger refunds by inflating the withholding amounts to report far less income. That's also a red flag for the IRS, which can hold off on processing a return while it double-checks the claims.

Variations of the scam can involve Forms W-2 and W-2G; Forms 1099-R, 1099-NEC, 1099-DIV, 1099-OID and 1099-B; the Alaska Permanent Fund Dividend; and more.

11. Be vewy, vewy quiet

Hunt Safely sign
woodsnorth - stock.adobe.com
Because scammers are hunting for tax professionals! That's right — they're developing and deploying spear phishing and malware campaigns with you in mind, either pretending to be new clients or requesting documents. It's never a bad idea to separately confirm an email request.

12. Oh, I see one final scam

IRS headquarters in Washington, D.C.
Andrew Harrer/Bloomberg
For the right clients, an offer in compromise from the IRS can be a lifesaver — but OIC "mills" don't care if they've got the right client: They'll promise tax resolution to anyone and everyone, and charge exorbitant fees to prepare OIC paperwork that they know will likely be rejected because the taxpayer doesn't qualify.

dan-hood.gif
Daniel Hood
Editor-in-chief
Daniel Hood has been editor-in-chief of Accounting Today since 2011; he joined Accounting Today as managing editor in 1998. A graduate of Georgetown... Read full bio
Tax Tax scams IRS Phishing Malware
MORE FROM ACCOUNTING TODAY