Compliance

Avoiding Scams During Filing Season: The 2026 Dirty Dozen and Your Defense

Tax filing season brings risk: the IRS’s Dirty Dozen for 2026 highlights common and evolving scam tactics—learn to recognize, prevent, and report them to protect yourself.

By NomadicTax Research Team • 5-8 min read • March 11, 2026

## What Is the 2026 Dirty Dozen? The IRS’s annual **Dirty Dozen** list—released March 5, 2026—is a collection of the most prevalent tax scams affecting individuals, businesses, and tax professionals. ([irs.gov](https://www.irs.gov/newsroom/dirty-dozen-tax-scams-for-2026-irs-reminds-taxpayers-to-watch-out-for-dangerous-threats?utm_source=openai)) It shines light on new and continuing fraud trends and arms taxpayers with information to defend against them. --- ## Top Threats to Watch For 1. **IRS impersonation scams** through email, text, or social media—phishing tactics using alarming language or fake websites. ([irs.gov](https://www.irs.gov/newsroom/dirty-dozen-tax-scams-for-2026-irs-reminds-taxpayers-to-watch-out-for-dangerous-threats?utm_source=openai)) 2. **AI-enabled voice scams**: robocalls mimicking official voices or caller IDs to mislead taxpayers. ([irs.gov](https://www.irs.gov/newsroom/dirty-dozen-tax-scams-for-2026-irs-reminds-taxpayers-to-watch-out-for-dangerous-threats?utm_source=openai)) 3. **Abusive undistributed long-term capital gains claims**: fraudulent or inflated uses of Form 2439. ([irs.gov](https://www.irs.gov/newsroom/dirty-dozen-tax-scams-for-2026-irs-reminds-taxpayers-to-watch-out-for-dangerous-threats?utm_source=openai)) 4. **Bogus “self-employment tax credits”** promotions claiming credits that don’t exist or that taxpayers do not qualify for. ([irs.gov](https://www.irs.gov/newsroom/dirty-dozen-tax-scams-for-2026-irs-reminds-taxpayers-to-watch-out-for-dangerous-threats?utm_source=openai)) 5. **Ghost preparers**: tax return preparers who don’t sign the return or use a PTIN—legally required. ([irs.gov](https://www.irs.gov/newsroom/dirty-dozen-tax-scams-for-2026-irs-reminds-taxpayers-to-watch-out-for-dangerous-threats?utm_source=openai)) --- ## How Scams Harm You and the Consequences - Filing a false claim can delay or reduce your refund, or lead to penalties and audits. - Having your identity stolen could mean additional tax liabilities or delays. - Paying fraudulent “preparers” can cost money and lead to records being mishandled. --- ## How to Protect Yourself—Actionable Steps - **Verify communications**: The IRS first contacts by mail, not through text or email demanding urgent action. Don’t click unexpected links. ([irs.gov](https://www.irs.gov/newsroom/dirty-dozen-tax-scams-for-2026-irs-reminds-taxpayers-to-watch-out-for-dangerous-threats?utm_source=openai)) - **Choose trusted help**: Check credentials, insist on signatures or PTINs. Ghost preparers are illegal. ([irs.gov](https://www.irs.gov/newsroom/dirty-dozen-tax-scams-for-2026-irs-reminds-taxpayers-to-watch-out-for-dangerous-threats?utm_source=openai)) - **Hold onto documentation**: Keep W-2s, 1099s, bank and tip records—they support your filings and defend your claims. --- ## What To Do If You're Targeted - **Report suspicious communications** to phishing@irs.gov. - **Visit IRS.gov/SubmitATip** to report suspected fraud or tax scheme activity. ([irs.gov](https://www.irs.gov/newsroom/dirty-dozen-tax-scams-for-2026-irs-reminds-taxpayers-to-watch-out-for-dangerous-threats?utm_source=openai)) - **Consult a tax professional** if you suspect you claimed something in error or are being audited for a scam-related issue. --- **In summary:** The 2026 Dirty Dozen draws attention to both old and novel scam strategies. Staying informed, verifying legitimacy, and using official IRS resources are your best defenses.