Published March 2026 | Source: Internal Revenue Service (IR-2026-30)

Tax season is in full swing—and unfortunately, so are the scammers. On March 5, 2026, the IRS released its annual “Dirty Dozen” list, highlighting the top tax scams threatening taxpayers, businesses, and tax professionals this year.

With National Slam the Scam Day kicking off the campaign, now is the perfect time to arm yourself with knowledge. Here’s what you need to know to protect your money, your identity, and your peace of mind.

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🔍 What’s New in 2026?

This year’s list features a notable update: abusive undistributed long-term capital gains claims (scam #6) has been added, replacing fuel tax credit concerns. The IRS has seen a surge in fabricated or inflated claims tied to Form 2439, used by shareholders of certain investment funds. If it sounds too good to be true, it probably is.

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📋 The 2026 Dirty Dozen: 12 Scams to Watch For

1. 🎣 IRS Impersonation via Email & Text (Phishing + Smishing)

Scammers send urgent-looking messages claiming to be from the IRS—often with QR codes or links to fake websites.
✅ Remember: The IRS never initiates contact via email, text, or social media to request personal/financial info.
❌ Don’t click unexpected links or open attachments—they could install ransomware.

2. 🤖 AI-Enabled Phone Scams (Robocalls, Voice Mimicry)

Criminals now use AI to mimic voices, spoof caller ID, or deliver threatening prerecorded messages.
✅ Fact: The IRS usually contacts taxpayers by mail first and won’t demand immediate payment or threaten arrest over the phone.
❌ Don’t trust AI-generated tax advice—always verify with a qualified professional.

3. 🎭 Fake Charities

After tragedies or disasters, fraudsters create bogus charities to steal donations and personal data.
✅ Verify any charity at IRS.gov/Charities before donating.
✅ Only donations to IRS-recognized tax-exempt organizations are deductible.

4. 📱 Misleading Tax Advice on Social Media

Viral “tax hacks” or “refund boosts” can lead to false filings, audits, or penalties.
✅ Trust only official IRS guidance or credentialed tax professionals.
❌ Don’t file based on TikTok trends or influencer tips.

5. 🔐 Identity Theft via IRS Online Account

Criminals use stolen info to hijack IRS accounts or pose as “helpers” during setup.
✅ Always create your account directly at IRS.gov.
❌ Never share your ID, SSN, or login details with unsolicited third parties.

6. 📉 Abusive Undistributed Long-Term Capital Gains Claims (NEW!)

Fraudulent Form 2439 claims promise refunds for taxes on undistributed gains—but often involve fake funds or inflated amounts.
✅ Consult a tax pro before claiming credits tied to investment forms.
❌ Beware of promoters guaranteeing refunds with little documentation.

7. 💼 Bogus “Self-Employment Tax Credit” Promotions

Scammers push fake credits for self-employed taxpayers to generate improper refunds.
✅ Eligibility matters: Most taxpayers don’t qualify for these credits.
❌ Don’t file based on social media ads—verify with IRS resources first.

8. 👻 Ghost Preparers

A “ghost” preparer files your return but refuses to sign it or provide a PTIN (Preparer Tax Identification Number).
✅ Always ensure your preparer signs your return and includes their PTIN.
❌ Never sign a blank or incomplete tax form.

9. 🎨 Inflated Non-Cash Charitable Contributions

Schemes involving overvalued art, conservation easements, or property donations promise huge deductions.
✅ Get qualified appraisals and keep thorough documentation.
❌ Don’t inflate values—the IRS can delay refunds and pursue penalties.

10. 📊 Overstated Withholding Schemes

Scammers encourage reporting fake wages or withholding (e.g., “other withholding”) to manufacture bigger refunds.
✅ Report only accurate income and withholding from legitimate forms (W-2, 1099, etc.).
❌ Avoid “refund acceleration” schemes—they trigger audits and enforcement.

11. 🎯 Spear-Phishing Targeting Tax Professionals

Cybercriminals send fake “new client” or “document request” emails to steal data from tax pros and businesses.
✅ Verify sender addresses, avoid urgent payment demands, and use multi-factor authentication.
❌ Don’t click suspicious links—even if they appear to come from known contacts.

12. 💰 Aggressive “Offer in Compromise” (OIC) Mills

“OIC mills” overpromise debt relief and charge high fees to taxpayers who don’t qualify for the IRS program.
✅ Check eligibility for free using the IRS Offer in Compromise Pre-Qualifier Tool.
❌ Beware of high-pressure sales tactics or upfront fees for “guaranteed” results.

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🛡️ How to Protect Yourself

✅ Don’t click unexpected links or open attachments
✅ Hang up on suspicious IRS-related calls
✅ Report phishing emails to phishing@irs.gov
✅ Secure your identity: Visit IRS.gov/idtheft if compromised
✅ File early to reduce the window for fraudsters to file a fake return in your name

🚨 Spot a Scam? Report It!

Help stop fraud by submitting tips confidentially at:
🔗 IRS.gov/SubmitATip

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💬 Final Thought

“Thieves continuously adjust the pitches they use to take advantage of honest taxpayers.”
— Frank J. Bisignano, IRS CEO

Stay vigilant, verify before you trust, and when in doubt—go directly to IRS.gov or consult a credentialed tax professional.

🔒 Your caution today protects your refund tomorrow.

Disclaimer: This blog post summarizes IRS guidance for educational purposes. For official advice, always refer to IRS.gov or consult a qualified tax advisor.