Compliance

Protect Yourself: The IRS Dirty Dozen Scams for 2026

Each tax season brings dangerous schemes. In 2026, the IRS’s fresh Dirty Dozen list adds new scams—get ahead of the threats to protect your money.

By NomadicTax Research Team • 5-8 min read • March 9, 2026

## What is the Dirty Dozen? The **Dirty Dozen** is an annual IRS list released to shine a light on the most prevalent and evolving tax scams that affect individuals, businesses, and tax professionals. It’s part of the IRS’s broader effort with state agencies and tax industry partners under the Security Summit. ([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)) ## Notable Additions in 2026 This year, the IRS has updated the list with fresh threats, including: - **Abusive undistributed long-term capital gains claims**, misusing Form 2439 by overstating or fabricating ownership claims tied to investment funds or real-estate trusts. ([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)) - AI-enabled impersonation (robocalls, voice mimicry) using spoofed caller IDs. Scammers are increasingly using sophisticated tech to trick victims. ([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)) - Overstated withholding claims—claims inflating wage or withholding amounts to get larger refunds. ([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)) ## Examples to Illustrate the Risks - A taxpayer receives a link via text claiming to be from the IRS, asking them to “verify account information.” It’s a phishing attempt. Valid IRS communications start **with a mailed letter**. ([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)) - An influencer on social media promotes a “self-employment tax credit” that doesn’t exist. Those who follow might file a false credit and later be audited. ([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)) - Someone files Form 2439 pretending to be a fund shareholder to get a refund for undistributed gains—even though they’re not legitimate shareholders. ([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 to Stay Safe - Always confirm identity of callers, avoid clicking links in unexpected messages. Go directly to IRS.gov for resources. ([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)) - Use direct deposit for refunds; set up IRS Online Account securely. ([irs.gov](https://www.irs.gov/newsroom/prepare-to-file-in-2026-get-ready-for-tax-season-with-key-updates-essential-tips?utm_source=openai)) - Use trusted sources and tax professionals. Avoid “quick hacks” on social media. If something sounds too good to be true, it usually is. ([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)) ## Why It Matters Fraudsters constantly adapt: using AI, new tech, “viral” claims, and fake nonprofits. Being aware of the current scams is your best defense. Mistakes could lead to **delayed refunds, audits, penalties, or worse**. ([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))