IRS Warning: The 2026 Dirty Dozen Tax Scams
Reprinted courtesy of the American Academy of Estate Planning Attorneys
By: Tereina Stidd, J.D., LL.M., Director of Education
Each year, the Internal Revenue Service (“IRS”) publishes its “Dirty Dozen” list of the most notorious tax scams from the prior year. The Security Summit, a partnership among the IRS, state tax agencies, and the nation’s tax industry, has enacted a broader campaign under which the Dirty Dozen falls. For the nerds reading this blog, March 5, 2026, was “National Slam the Scam Day” and the IRS released the Dirty Dozen on that day to help raise awareness. The list alerts both taxpayers and tax professionals alike of the most common tax cons during the last year. The scams run the gamut from impersonating IRS officials to creating fake charities. Let’s break the Dirty Dozen down.
Perhaps unsurprisingly, six of the twelve scams making their way onto the Dirty Dozen focus on technology and personal information grabs. The first comes in the form of emails, direct messages, and texts that appear to be from the IRS. These communications frequently contain alarming language and QR codes directing taxpayers to fake websites to verify accounts, enter personal information, or claim refunds. Communications arrive in the form of a text, called “smishing” or an email called “phishing” and ask the taxpayer to provide personal information, allowing the scammer to steal the taxpayer’s identity. The IRS always initiates contact through mail, not email, text or direct message and warns taxpayers against clicking links or opening attachments in unexpected messages.
Tax professionals and businesses need to worry about the eleventh of the Dirty Dozen: “spearphishing” which is a phishing attempt targeted at a specific organization or individual. Tax professionals and businesses receive “new client” and “document request” emails that contain malicious links or attachments. A successful spearfishing attempt gives the scammer client data allowing the thief to file fraudulent tax returns, among other things, or gain access to the taxpayer’s or organization’s systems. The IRS warns everyone to exercise caution when responding to email requests, especially those requesting sensitive information, coming from mismatched or unfamiliar sender addresses, urgent payment demands, or links to non-IRS.gov websites, all of which likely indicate a scam. If a scammer accesses a hacked email account, they can then locate a genuine email from a prior victim’s account sent to their tax professional.
AI-enabled IRS impersonators using telephone robocalls, mimicking voices, and spoofing caller IDs nab the number two spot on the Dirty Dozen list. Unfortunately, as AI becomes smarter, these scams will proliferate and continue to evolve. The IRS reminds everyone that it usually contacts taxpayers via mail first and its agents do not leave urgent, threatening, or pre-recorded messages demanding immediate payment or threaten arrest. Further, the IRS reminds taxpayers that they should not rely only on AI-generated responses to tax questions and to verify information, calculations, or advice provided by AI.
The fifth scam involves scammers who steal personal information and use it to gain unauthorized access to the taxpayer’s IRS online account. These scammers may also pose as helpers during the account setup process and collect information then. The online account gives access to valuable tax information about the taxpayer and requires no assistance for creation. The IRS encourages each individual taxpayer to establish their own account. Anyone with access to the account could misuse the information found in the account. Taxpayers can create these accounts on their own directly through the IRS website and should not enlist the help of an unsolicited third party.
“Ghost preparers” take the number eight spot on the list. While many wonderful preparers exist, watch out for anyone who refuses to sign on the dotted line, who charges a fee based upon the amount of the refund, or who neglects to provide their IRS Preparer Tax Identification Number (“PTIN”). Any of those behaviors could signal a ghost preparer and taxpayers should stay away from them. Taxpayers should only sign a completed return and remember that regardless of preparation of the return, the taxpayers remain responsible for the information submitted. The IRS urges taxpayers to use trusted tax professionals for help and to avoid signing incomplete or blank returns.
Any list of fraudulent schemes would be incomplete without mentioning social media, which is the sixth and final of the technology-related and information-grabbing scams. The IRS notes that social media platforms often circulate inaccurate and misleading information, often using the term “tax hacks.” These hacks encourage taxpayers to file incorrect returns or claim credits for which they do not qualify. This leads to delays, audits, and civil or criminal penalties. Remember the old saying, if something sounds too good to be true, it usually is.
Two separate tax credits make the Dirty Dozen list. First, the IRS notes an increase in abuse of Form 2439 – Notice to Shareholder of Undistributed Long-Term Capital Gains. This form allows certain shareholders to claim a refundable credit for taxes paid on undistributed capital gains. Scammers overstate those gains or fabricate them altogether, either using organizations that don’t qualify or using real organizations without having an appropriate interest in the organization. The bogus “self-employment tax credit” and second of the two tax credits takes the number seven spot on the list. Scammers mislead taxpayers about this credit and encourage inaccurate filings that generate improper refunds. The IRS warns taxpayers to use trusted professionals rather than social media to determine their eligibility for tax credits.
Bogus charities pose a tremendous problem, especially after a natural disaster or crisis strikes. Number three on the list relates to scammers who set up fake organizations to receive contributions from unsuspecting taxpayers. These scams are particularly egregious in nature because they take advantage of tragedy and people’s generosity. The individuals running the fake charities collect personal information and exploit the taxpayers further. Remember that charitable deductions count only if given to qualified tax-exempt entities recognized by the IRS when accompanied by contemporaneous written acknowledgment. You can find information regarding charitable organizations through resources such as Charity Navigator. Number nine on the list also involves charities. Promoters of this scam promise to eliminate or substantially reduce tax liability. They achieve this by inflating the value of non-cash items donated using syndicated conservation easements or artwork. The IRS exhorts taxpayers to file accurate returns with certified appraisals and substantiation.
Overstated withholding schemes take the number ten spot on the list. This strategy uses any one of several Forms: Forms W-2 and W-2G, Forms 1099R, 1099-NEC, 1099-DIV, 1099-OID, and 1099-B, as well as the Alaska Permanent Fund Dividend, Schedule K-1 with Withholding Reported, and Unspecified Source of Withholding Credit Claimed and encourages taxpayers to inflate withholding amounts (often described as “other withholding”). Participating in this scheme leads to delays, penalties, and enforcement actions.
Fraudulent “Offer in Compromise” (“OIC”) mills sit at number twelve on the list. The IRS offers OIC to people unable to pay their tax liabilities as a way to settle their debt. These programs play an important role in our tax system and require that the taxpayers desiring to avail themselves of such settlement meet certain qualifications. Mills promoting the OIC mislead taxpayers into thinking that they have a valid OIC with the IRS when they do not, which often costs the taxpayers thousands of dollars. Here’s a link to an online tool that allows taxpayers to check their eligibility: Offer in Compromise Pre-Qualifier tool.
The IRS encourages taxpayers to be wary, avoid sharing data, and to report fraudsters who promote these schemes, as well as those who prepare improper returns. Taxpayers need to protect their sensitive information and exercise caution and common sense both during tax time and throughout the year. Tax professionals can help by notifying their clients of the Dirty Dozen and discussing any issues that worry the client or seem outside the norm. Some of the scams listed in this article have been around for years, while others are new to the list this year. The Dirty Dozen serves as a good reminder to protect confidential information and to stay safe out there.