For National Slam the Scam Day, the Internal Revenue Service on Thursday released its annual “Dirty Dozen” list of tax scams for 2026 that threaten the tax and financial information of taxpayers, businesses and tax professionals.

The Dirty Dozen is part of a broader campaign conducted through the Security Summit, a partnership among the IRS, state tax agencies and the nation’s tax industry, according to an IRS news release.

The IRS advises all taxpayers to remain cautious year-round, as criminals will always be on the lookout for new ways to obtain money, personal identifiable information, and data.

The IRS’s 2026 Dirty Dozen —

1. IRS impersonation by email and text (phishing + smishing): Scammers send emails, direct messages and texts that appear to be from the IRS, often using alarming language and QR codes that direct taxpayers to fake IRS websites to “verify” accounts, enter personal information or claim refunds. The IRS urges taxpayers not to click links or open attachments from unexpected messages — it may install malware, including ransomware, surreptitiously — and to report suspicious IRS-related emails, DMs and texts. The IRS reported more than 600 social media impersonators during fiscal year 2025.

2. AI-enabled IRS impersonation by phone: Phone scams continue to evolve, including calls that use computer-generated tactics and spoofed caller ID to appear legitimate. The IRS reminds taxpayers that it generally contacts taxpayers by mail first and does not leave urgent, threatening prerecorded messages, call to demand immediate payment or threaten arrest. Taxpayers should not rely on AI-generated responses to complex tax questions, and they should verify any calculations or information provided by artificial intelligence.

3. Fake charities: Fraudsters often exploit tragedies and disasters by creating fake charities to collect donations and personal information. Taxpayers who give money or goods to a charity may be able to claim a deduction on their federal tax return if they itemize deductions, but charitable donations only count if they go to a qualified tax-exempt organization recognized by the IRS.

4. Misleading tax advice on social media: Viral “tax hacks” can push taxpayers to file returns with false information or claim credits they don’t qualify for, leading to refund delays, audits, penalties or worse. The IRS states that social media-driven misinformation and disinformation remain a major driver of tax scams.

5. Identity theft involving IRS Online Account access: Criminals may attempt to use stolen personal information to gain unauthorized access to a taxpayer’s IRS online account or may pose as helpers to collect sensitive information during account setup. Taxpayers should create their account directly through IRS.gov and should not rely on unsolicited third parties offering assistance. The IRS provides official guidance to help taxpayers securely establish and protect their accounts.

6. Abusive undistributed long-term capital gains claims: The IRS identified an increase in the abuse of Form 2439. This form allows shareholders of certain investment funds or real estate trusts to claim a refundable credit for taxes paid on undistributed capital gains. Identified schemes involve overstated or fabricated Form 2439 claims, including claims tied to organizations that are not legitimate investment funds or real estate trusts. The IRS has also seen fake claims falsely linked to real, well-known organizations.

7. Bogus “Self-Employment Tax Credit” promotion: Scammers use misleading claims about a broad “self-employment tax credit” to encourage inaccurate filings and generate improper refunds. The IRS reminds taxpayers to rely on trusted sources and qualified tax professionals when determining eligibility for credits.

8. Ghost preparers: A “ghost” preparer prepares a return but refuses to sign it and/or refuses to include a Preparer Tax Identification Number. When a preparer refuses to sign or provide a PTIN, that is a major red flag; the taxpayer is legally responsible for what is filed. The IRS urges taxpayers to avoid preparers who will not sign the return and to choose reputable help. Taxpayers should never sign a blank or incomplete return.

9. Non-cash charitable contribution schemes: Some schemes involve inflated appraisals of donated property using syndicated conservation easements or art. Promoters often promise to eliminate or substantially reduce tax liability. The IRS warns taxpayers not to file returns with made-up information.

10. Overstated withholding schemes: Scammers encourage taxpayers to inflate withholding amounts (sometimes described as “other withholding”) to manufacture a larger refund by reporting zero or little income on incorrect forms. Inaccurate claims can lead to penalties and enforcement action.

11. Spear-phishing and malware campaigns targeting tax professionals: Tax professionals and businesses remain targets of “new client” or “document request” emails that deliver malicious links or attachments to steal client data or access systems. Businesses and individuals, including tax pros, should always be cautious and look out for any suspicious requests or unusual behavior before sharing any sensitive information or responding to an email.

12. Aggressive or misleading Offer in Compromise marketing, or “OIC mills”: The Offer in Compromise program can help certain eligible taxpayers resolve tax debt when they are unable to pay in full, but “OIC mills” often overpromise results and charge high fees to taxpayers who don’t qualify. Taxpayers can check eligibility using free IRS tools to avoid high-pressure sales tactics.

What to do if you get a suspicious message or call —

— Don’t click unexpected links or open unexpected attachments.

— If you get a suspicious IRS-related call, hang up. The IRS provides guidance on what to do next, including how to report scams.

— To report suspected IRS-related phishing emails or messages, send them to phishing@irs.gov and follow IRS reporting instructions.

— If you think your tax identity has been compromised, go to IRS.gov/idtheft for steps to protect your account and recover.

The IRS encourages taxpayers, tax professionals, and the public to report suspected tax fraud, scams, identity theft, or other tax-related wrongdoing by going to IRS.gov/SubmitATip. The new online tool allows individuals to confidentially submit information using a smartphone, tablet or computer. It consolidates IRS fraud-reporting options into one location and routes tips to the appropriate IRS office.