Top IRS Tax Scams for 2026

The IRS has released its annual “Dirty Dozen,” a list of IRS tax scams for 2026, to educate taxpayers about tax and finance fraud — especially identity theft schemes.

What Is the IRS “Dirty Dozen” Tax Scam List?

These scams are designed to steal money, sensitive financial data, and personally identifiable information, and they change every year. The IRS reminds taxpayers, businesses, and tax professionals to watch out for scams, knowing that thieves continuously adjust their pitches. Criminals will always look for new ways to obtain money, personally identifiable information, and data.

New Scam Alert for 2026: Form 2439 Capital Gains Scheme

The IRS is warning taxpayers about abusive claims involving IRS Form 2439 (Notice to Shareholder of Undistributed Long-Term Capital Gains). These schemes involve overstated or fabricated forms tied to organizations that aren’t legitimate investment funds or real estate investment trusts, or that are fake claims falsely linked to real, well-known organizations.

Filing inaccurate or fraudulent claims can lead to refund delays, IRS audits, penalties, or enforcement action.

Additional IRS Tax Scams to Watch For in 2026

While you should be cautious year-round, tax season makes you especially vulnerable.

Here are 10 other key scams to watch for:

1. Scammers sending emails, texts, and direct messages appearing to be from the IRS. These messages use alarming language and QR codes but direct you to fake IRS websites to verify accounts, enter personal information, or claim refunds.
   • Never click links or open attachments from unexpected messages.
   • Report suspicious IRS-related emails, messages, or texts.
   • Stay away from installing malicious software, including ransomware, that may prevent access to your own files.
2. Artificial intelligence-enabled IRS impersonation by phone: robocalls, voice mimicry, and spoofed caller IDs. These appear legitimate but remember that the IRS contacts taxpayers by mail first and doesn’t leave urgent, threatening prerecorded messages demanding direct payment or threatening arrest.
3. Fake charities. Fraudsters create phony nonprofits to take advantage of you. Deal with only qualified tax-exempt organizations recognized by the IRS.
4. Misleading tax advice on social media. Social media misinformation and disinformation are major drivers of tax scams. Follow trusted advice. If you knowingly file fraudulent tax returns, you could face significant civil and/or criminal penalties.
5. Identity theft involving IRS Online Account access. Beware of “helpers” who want to collect sensitive information during account setup. Only create accounts directly through IRS.gov. Don’t rely on unsolicited third parties offering assistance.
6. Bogus self-employment tax credit promotion. The IRS is closely reviewing claims coming in under this provision. Scammers encourage inaccurate filings that generate improper refunds. Rely on trusted sources and tax professionals, not social media promotions.
7. Ghost preparers. They prepare a return but refuse to sign it or include a preparer Tax Identification Number. This is a major red flag. Choose reputable help. Never sign a blank or incomplete return.
8. Noncash charitable contribution schemes. Scammers encourage taxpayers to inflate withholding amounts to manufacture a larger refund by reporting zero or little income on incorrect forms.
   • The IRS may delay processing while it verifies wages and withholdings against third-party records.
   • Inaccurate claims can lead to penalties and enforcement action.
9. Spear-phishing and malware campaigns targeting tax professionals. Tax businesses are targeted for new client or document request emails that deliver malicious links or attachments to steal client data or to access systems.
   • Warning signs may include unexpected requests for sensitive information, mismatched or unfamiliar sender addresses, urgent payment demands, or links to websites that clearly don’t originate from IRS.gov.
   • By gaining access to a hacked email account, scammers can locate a genuine email from a previous victim’s email account that they sent to their tax professional.
10. Offer in Compromise (OIC) Program Mills. The Offer in Compromise Program helps eligible taxpayers resolve tax debt when unable to pay in full, but OIC mills often overpromise results and charge high fees to taxpayers who don’t qualify. Check your eligibility for using free IRS tools and to avoid high-pressure sales tactics.

How To Report IRS Tax Scams and Fraud

You can use a new online tool to submit information using a smartphone, tablet, or computer that consolidates IRS fraud-reporting options into this one location and routes tips to the appropriate IRS office.

Visit IRS.gov/SubmitATip to report suspected tax fraud, scams, or identity theft.

If you suspect fraud or receive suspicious communications, take further action:

• Report suspected IRS-related phishing emails or messages at .
• Visit IRS.gov/identity-theft-central for steps to protect your account.
• Don’t click unexpected links or open attachments.

Taking these steps promptly can help protect your personal information and ensure potential fraud is reported to the appropriate authorities.

Work With a Tax Professional to Stay Protected

You can always talk to your tax professional who will help you separate genuine IRS notices from con jobs. Contact Siepert & Co., LLP today to learn how to protect yourself from tax fraud and identity theft.