Compliance
Compliance Essentials: Avoiding the 2026 IRS ‘Dirty Dozen’ Tax Scams
The IRS’s 2026 “Dirty Dozen” list signals evolving fraudulent schemes targeting taxpayers and tax professionals. Awareness and preventive measures are essential to avoid penalties and losses.
By NomadicTax Research Team • 5-8 min read • March 12, 2026
## What Is the IRS ‘Dirty Dozen’?
Every year, the IRS publishes a list of the top scams and frauds that taxpayers should look out for. In 2026, several **new schemes** have emerged, including **abusive undistributed long-term capital gains claims** tied to 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))
Other included scams and highlights:
- Phony charitable deductions and inflated appraisals. ([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))
- Misleading tax advice via social media (“self-employment tax credit” promotions, etc.). ([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))
- Ghost preparers—preparers who refuse to sign or provide a valid Preparer Tax Identification Number. ([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))
## Who’s At Risk
- Individuals unfamiliar with complex forms like **Form 2439** may unwittingly make improper claims.
- Taxpayers in vulnerable groups, including low-income earners, older adults, or non-native English speakers, may be targeted by fraudulent preparers or misleading online content.
- Tax professionals themselves must be vigilant about their own compliance and client advocacy.