What’s the greatest risk to taxpayers this tax filing season?

Every year, the IRS releases its “Dirty Dozen,” a list of common scams and abusive tax schemes targeted to taxpayers, businesses, and tax professionals. The list is part of an effort led by the Security Summit, a public-private partnership between the IRS, state tax agencies, and members of the tax preparation industry. The initiative mainly aims to prevent identity theft and tax refund fraud, which often increase during filing season when large amounts of sensitive financial data are transmitted electronically.

For 2026, the IRS released its Dirty Dozen list on March 5, which also coincides with National Slam the Scam Day. No matter the form the scams take, the goal is the same: obtaining money, personal information, or financial data from unsuspecting taxpayers.

Here’s a look at the scams the IRS is highlighting this year.

IRS Impersonation Scams: Phishing and Smishing

Impersonation scams remain a major threat to taxpayers. These schemes often use fake messages that appear to come from the IRS or other government agencies but are actually sent by criminals to steal personal or financial information.

The most common types are phishing emails and SMS messages (smishing). These messages often use urgent language to pressure you into taking immediate action. You might be told that your account needs verification, that you owe more taxes, or that you must confirm information to receive a refund.

In many cases, the message includes a link or QR code that directs you to a fraudulent website that closely resembles the IRS website. Once there, you may be asked to provide personal information such as your Social Security number, banking details, or account credentials.

The IRS stresses that you should never click on unsolicited links or open attachments from unexpected messages claiming to be from the agency. Suspicious messages should be forwarded to the IRS at phishing@irs.gov for investigation.

AI-enabled IRS Impersonations

Phone scams have long been a common form of tax-related fraud, but recent technological advances have made them more convincing. Scammers increasingly rely on caller ID spoofing to make calls appear to come from legitimate government numbers.

Some operations also now use artificial intelligence (AI) tools that can produce realistic voices or automated responses. These calls may include prerecorded messages claiming you owe money or must act immediately to avoid penalties or legal consequences.

The IRS will usually contact you by mail, not by phone or text. The IRS also will not demand immediate payment or threaten arrest during unexpected phone calls. If you receive a suspicious call claiming to be from the IRS, hang up. If you think you may owe taxes, check in with official IRS resources, like your online account at IRS.gov.

Fraudulent charities are another “oldie but goodie” on the Dirty Dozen list. Criminals may create websites or solicit donations via email, social media, or text messages, claiming to represent charitable organizations. In reality, the donations are diverted to the scammers.

These schemes can also put you at risk of identity theft since the scammers collect personal information during the “donation” process.

If you plan to claim a charitable deduction, verify that the organization is recognized by the IRS as a qualified tax-exempt entity. Donations to organizations that are not approved charities generally cannot be deducted on a federal income tax return.

Misleading Tax Advice on Social Media

In recent years, the IRS has increasingly warned about misleading tax advice spreading on social media. These posts, including TikTok hacks, encourage you to claim credits you aren't eligible for or to submit returns with false information. Some schemes suggest you should change tax forms or misreport income to make refundable credits look legitimate.

While these posts are presented as harmless tips or shortcuts (often billed as “the one trick your tax pro won’t show you”), following this advice can have serious consequences. Returns containing inaccurate information may delay refunds, trigger IRS audits, result in penalties, or lead to potential criminal charges if fraud is involved.

The IRS advises you to rely on reputable sources, including official IRS guidance and qualified tax professionals, rather than viral posts.

Identity Theft Involving IRS Online Accounts

Another concern involves attempts to gain unauthorized access to taxpayers’ IRS online accounts. These accounts provide access to sensitive information, including tax transcripts, account balances, and payment history.

Criminals may try to access your accounts using stolen personal information obtained through data breaches or scams. In some cases, scammers pose as helpful third parties who offer assistance with account creation, only to gather the information they need to take control of it. Once access is obtained, criminals may attempt to file fraudulent returns, redirect refunds, or harvest personal data for additional identity theft schemes.

The IRS advises you to create and manage your account directly through IRS.gov and avoid sharing your login credentials or personal information with unsolicited third parties.

Abusive Undistributed Long-term Capital Gains Claims

One notable newcomer to the Dirty Dozen list involves abuse of Form 2439, used to report undistributed long-term capital gains allocated to shareholders of certain regulated investment companies or real estate investment trusts (commonly called REITs).

While it’s true that these businesses retain capital gains, shareholders may still be taxable on those gains. In those situations, Form 2439 allows the shareholder to claim a credit for taxes paid on their behalf by the investment entity.

However, the IRS has recently detected an increase in fraudulent claims involving this form. In some cases, taxpayers submit fake forms showing nonexistent withholding amounts to claim large refunds.

Since the credit reported on Form 2439 is refundable, fraudulent claims can result in large improper refunds. The IRS warns that returns with such claims may face more scrutiny, refund delays, or enforcement action.

Bogus “Self-Employment Tax Credit” Promotions

Another fairly recent scheme involves a broad “self-employment tax credit.” These promotions often appear on social media or in online ads, promising big refunds for self-employed individuals.

In many cases, these promotions misinterpret pandemic-related relief provisions or other tax rules to claim that self-employed taxpayers are eligible for credits they do not actually qualify for.

If you file a return claiming such credits, you may face penalties if your claim is found to be improper. The IRS reminds you to consult qualified professionals or official IRS guidance before claiming unfamiliar credits or deductions.

The IRS continues to warn taxpayers about “ghost preparers” who prepare tax returns for a fee but refuse to sign the return or provide a valid Preparer Tax Identification Number (PTIN). Legitimate paid preparers must sign returns and include their PTIN.

Ghost preparers might promise unusually large refunds or encourage you to claim credits or deductions you are not eligible for. Since the preparer’s name isn't attached to the return, you could face consequences if the IRS later finds inaccuracies.

You should steer clear of preparers who refuse to sign returns and must never sign a blank or incomplete return.

Non-cash Charitable Contribution Schemes

If you itemize deductions, you can claim a deduction for charitable donations. The donations don’t have to be in cash, they can also be non-cash, like artwork, real estate interests or syndicated conservation easements.

However, in many cases, the valuations used to justify the deductions are inflated or lack support. The IRS has spent several years challenging these types of arrangements and continues to scrutinize returns claiming large non-cash charitable deductions.

Overstated Withholding Schemes

Another common scheme involves fake withholding amounts. In these cases, you may be encouraged to report inflated or nonexistent withholding on various forms, such as Forms W-2, to claim larger refunds. Some variations involve reporting “other withholding” amounts that do not correspond to actual tax payments.

Because the IRS compares withholding claims against information reported by employers and financial institutions—a task that’s been made faster and easier with the use of technology—returns with fabricated withholding often trigger reviews and delay refunds. Plus, if you intentionally submit false withholding information, you may face penalties and enforcement action.

Spear-phishing and Malware Targeting Tax Professionals

Tax professionals may also be targets, especially from cybercriminals. In many cases, scammers send emails posing as potential new clients or requesting copies of tax documents—there has been a noticeable uptick in these kinds of emails. If the recipient opens an attachment or clicks a malicious link, malware may be installed, allowing criminals to access sensitive client data stored on the preparer’s system. Once access is obtained, criminals may attempt to file fraudulent returns using stolen taxpayer information.

The IRS and its Security Summit partners encourage tax professionals to remain vigilant and implement strong cybersecurity practices to protect client data.

Offer in Compromise Mills

The IRS also warns taxpayers about “Offer in Compromise mills.”

The Offer in Compromise program is a legitimate IRS program that allows certain taxpayers who cannot pay their full tax liability to settle their debts for less than the amount owed. Importantly, not all taxpayers qualify. Despite that, some companies advertise heavily and promise dramatic reductions in tax debt while charging large upfront fees, suggesting that anyone can resolve their tax bills for “pennies on the dollar.”

The IRS encourages you to review eligibility using free tools available on IRS.gov before paying third-party companies to pursue an offer.

Protecting Yourself From Tax Scams

Unexpected emails, text messages, or phone calls claiming to come from the IRS should be treated with caution. Report suspicious messages to the IRS, and don’t engage with suspected scammers over the phone.

If you believe your tax identity may have been compromised, you can find guidance on IRS.gov regarding steps to secure your accounts and resolve identity theft issues.

The IRS also encourages you to report suspected tax fraud or abusive schemes. Reporting can help authorities identify emerging scams and prevent additional taxpayers from becoming victims.

Although the specific scams included in the Dirty Dozen list change from year to year, the goal—stealing your information or money—is the same. Staying informed about common scams and relying only on credible sources of tax guidance can help you avoid becoming a target of fraud or a participant in abusive tax schemes. And remember: if it sounds too good to be true, it probably is.

© Forbes