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) It shines light on new and continuing fraud trends and arms taxpayers with information to defend against them.
Top Threats to Watch For
- IRS impersonation scams through email, text, or social media—phishing tactics using alarming language or fake websites. (irs.gov)
- AI-enabled voice scams: robocalls mimicking official voices or caller IDs to mislead taxpayers. (irs.gov)
- Abusive undistributed long-term capital gains claims: fraudulent or inflated uses of Form 2439. (irs.gov)
- Bogus “self-employment tax credits” promotions claiming credits that don’t exist or that taxpayers do not qualify for. (irs.gov)
- Ghost preparers: tax return preparers who don’t sign the return or use a PTIN—legally required. (irs.gov)
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)
- Choose trusted help: Check credentials, insist on signatures or PTINs. Ghost preparers are illegal. (irs.gov)
- 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)
- 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.