The Most Common Tax Scams 2026
Every year, tax scams claim millions of fraudulent dollars from honest taxpayers. To help protect the public, the IRS publishes a list of the most common ones, called the Dirty Dozen.
This year the agency announced one brand new scam on the list, abusive undistributed long-term capital gains claims, which replaced the infamous fuel tax credit. There has also been a major revision to a long-standing piece of advice. “The IRS will never call you” is no longer 100% accurate, because the agency now contracts private debt collectors and may call you under certain circumstances. A call is still unlikely to be the first you hear about a debt, since the IRS generally reaches out by mail first.
Tax scammers are also using new technologies like AI and social media to increase their sophistication. There are still plenty of checks you can run and steps you can take to protect yourself.
The 2026 Dirty Dozen
1. Phishing and smishing. Scammers send emails, texts, and direct messages built to look like they came from the IRS. Many now include QR codes that lead to fake IRS websites asking you to verify your account, and the links can install malware or ransomware on your device.
2. AI-enabled phone impersonation. Robocalls now use computer-generated voices and spoofed caller ID to sound legitimate. The IRS does not leave urgent prerecorded messages, does not demand immediate payment, and does not threaten you with arrest.
3. Fake charities. Fraudulent nonprofits set up around tragedies and disasters. Donations only count as deductible if they go to an organization the IRS recognizes as tax-exempt.
4. Misleading tax advice on social media. Viral “tax hacks” that push filers to claim credits they do not qualify for. Filing a knowingly fraudulent return carries civil and criminal penalties.
5. IRS Online Account identity theft. Criminals use stolen information to access your IRS account, or pose as helpers during account setup. Create your account directly through IRS.gov.
6. Abusive undistributed capital gains claims. The new entry for 2026. Schemes involve overstated or fabricated Form 2439 claims, sometimes falsely tied to real, well-known organizations.
7. The bogus “Self-Employment Tax Credit.” A credit that does not exist as promoted. The IRS is reviewing claims filed under this pitch closely.
8. Ghost preparers. A preparer who completes your return but refuses to sign it or provide a Preparer Tax Identification Number. You are legally responsible for what gets filed. Verify any preparer’s PTIN at the IRS directory, and never sign a blank or incomplete return.
9. Non-cash contribution schemes. Inflated appraisals on donated property, often involving syndicated conservation easements or artwork, promoted as a way to eliminate your tax liability.
10. Overstated withholding. Schemes that inflate withholding figures to manufacture a refund. The IRS matches withholding against third-party records and delays processing while it verifies.
11. Spear-phishing aimed at tax professionals. “New client” and “document request” emails carrying malicious attachments, sent to preparers to steal client data.
12. Offer in Compromise mills. Companies charging high fees to file offers for people who do not qualify. You can check your eligibility and apply directly with the IRS for free.
Three More Popular Tax Scams to Watch Out For
COVID-era schemes are still active. The pandemic feels distant, but the fraud built around it has not stopped. The Employee Retention Credit still appears on the IRS’s list of active scams, with promoters pushing businesses to file improper claims for a credit whose eligibility period closed years ago. Those claims carry real compliance risk for the business that files them, not the promoter who sold it.
Disaster fraud. After a federally declared disaster, scammers offer to “help” file casualty loss claims or secure large refunds, often while claiming to work for the IRS. The same period brings a wave of fake relief charities.
The unclaimed refund letter. A physical mailing, sometimes delivered by an unusual courier, telling you the IRS is holding a refund you never claimed. It asks for photos of your ID and your bank account information.
Tax Scammers Now Use AI, But You Can Still Protect Yourself
The tactics are largely the same ones scammers have always used. What has improved is the execution. Voice cloning lets a phone call sound like a real person, spoofed caller ID makes it appear to come from a government number, and generative tools produce clean messages without the spelling mistakes that used to give phishing away. The IRS reported more than 600 social media impersonators during fiscal year 2025.
That is why verification matters more than ever. The IRS will not demand payment by gift card, cryptocurrency, wire transfer, or prepaid debit card, and it will not threaten arrest or deportation over the phone. If a call or message claims to be from the IRS, hang up or delete it, then reach the agency using a number from IRS.gov rather than one you were given.
Report suspected phishing to phishing@irs.gov. If you think your tax identity has been compromised, IRS.gov/idtheft has the recovery steps. Suspected schemes and preparers can be reported at IRS.gov/SubmitATip.
Many scams manipulate taxpayers’ desire to take advantage of loopholes and obscure deductions in the tax code without actually becoming familiar with the tax code. The bottom line is there are no secrets in the tax code: Look it up.
Read up for more information on scams: https://www.e-file.com/faq/scam-victim.php
Filing early and filing accurately closes the window most of these schemes depend on. E-file.com walks you through your return step by step, so you are not relying on someone promising a refund that was never there.
Note: Tax laws may change with little notice. We do our best to keep this information current, but it is provided on an “AS IS” basis. It should not be considered, legal, financial, or other professional guidance. For more, see our terms.