Dirty Dozen tax scams for 2026
WASHINGTON — The Internal Revenue Service (IRS) has released its annual “Dirty Dozen” list of tax scams for 2026, warning taxpayers and businesses to stay alert for fraud that targets personal and financial information.
The list is part of the Security Summit, a partnership between the IRS, state tax agencies, and the tax industry. The effort is also tied to National Slam the Scam Day, which raises awareness about identity theft and tax fraud during filing season.
IRS Chief Executive Officer Frank J. Bisignano said scammers constantly change tactics to trick taxpayers, making it important to remain vigilant. The IRS has published the Dirty Dozen list for more than 20 years to highlight emerging threats.
A new addition to this year’s list is abusive claims involving undistributed long-term capital gains, where some taxpayers falsely claim credits using Form 2439.
Key scams to watch for in 2026
The IRS warns taxpayers to be cautious of the following schemes:
- IRS impersonation scams through emails, texts, or social media messages directing people to fake IRS websites.
- AI-enabled phone scams using robocalls, voice mimicry, or spoofed caller IDs to demand payment or personal information.
- Fake charities created to collect donations after disasters or tragedies.
- Misleading tax advice on social media encouraging people to claim credits they do not qualify for.
- Identity theft involving IRS online accounts where criminals attempt to access taxpayer information.
- Abusive capital gains credit claims using fabricated or overstated Form 2439 filings.
- Bogus “self-employment tax credit” promotions promising improper refunds.
- Ghost tax preparers who prepare returns but refuse to sign them or provide a PTIN.
- Inflated non-cash charitable deductions such as exaggerated appraisals of donated property or art.
- Overstated withholding schemes where scammers fabricate income and tax withholding to claim larger refunds.
- Spear-phishing attacks targeting tax professionals to steal client data or install malware.
- Misleading Offer in Compromise marketing from companies promising unrealistic tax debt settlements.
How to protect yourself
The IRS advises taxpayers to:
- Avoid clicking links or attachments in unexpected messages.
- Hang up on suspicious callers claiming to be from the IRS.
- Report phishing attempts to phishing@irs.gov
- Visit IRS.gov/idtheft if they suspect their identity has been compromised.
Suspected tax fraud or scams can also be reported through the IRS online tip tool at IRS.gov/SubmitATip.
