IRS Tax Scams & Phishing: Complete Guide to Avoid Fraud in 2026

Most Common Tax Scams in 2026

Tax scams continue to evolve as scammers develop new methods to defraud taxpayers. For the 2026 filing season, the IRS has identified the following as the most prevalent tax scams targeting American taxpayers:

1. IRS Impersonation Phone Calls. Scammers call pretending to be IRS agents, using fake names and badge numbers. They often spoof the IRS toll-free number on caller ID and threaten arrest, deportation, or license revocation if immediate payment is not made via gift cards, wire transfers, or cryptocurrency.

2. Phishing Emails. Fraudulent emails claiming to be from the IRS, tax software companies, or tax professionals. These emails contain links to fake websites designed to steal personal information, login credentials, or financial account details.

3. Smishing (SMS Text Scams). Text messages that appear to be from the IRS or tax preparation services asking you to click a link or call a phone number to resolve an issue with your tax account.

4. Ghost Tax Preparers. Unscrupulous individuals who prepare tax returns for a fee but refuse to sign the return, often inventing fake income or deductions to inflate refunds.

5. Tax Identity Theft. Using stolen Social Security numbers to file fraudulent tax returns and claim refunds before the legitimate taxpayer files.

IRS Phone Scams

IRS impersonation phone scams have been the most reported tax scam for several consecutive years. These scams can be very convincing, with scammers using sophisticated techniques to appear legitimate.

Here is what a typical IRS phone scam sounds like:

• The caller claims to be an IRS agent with a badge number and name
• They say you owe back taxes that must be paid immediately
• They threaten arrest, deportation, suspension of your driver's license, or freezing of your bank accounts
• They demand payment through specific methods: gift cards (iTunes, Google Play, Visa), wire transfers, or cryptocurrency
• They may reference a specific tax form or IRS notice to sound legitimate

The IRS will NEVER:

• Call to demand immediate payment
• Demand payment without giving you the opportunity to question or appeal the amount
• Ask for credit or debit card numbers over the phone
• Threaten to bring in local police or other law enforcement
• Require you to use a specific payment method (like a prepaid debit card or gift card)
• Leave unsolicited pre-recorded, urgent messages (robocalls)

If you receive an IRS impersonation call, hang up immediately. Do not engage with the caller or press any numbers on your phone. Report the call to TIGTA at 800-366-4484 or through their website at tigta.gov.

Phishing and Email Scams

Phishing emails are one of the most common methods scammers use to steal taxpayer information. These emails are designed to look like they come from the IRS, state tax agencies, or tax preparation companies like TurboTax, H&R Block, or TaxSlayer.

Common phishing email tactics include:

• Fake IRS notices: Emails claiming you have a tax refund waiting, a tax account alert, or an updated tax transcript available
• COVID-related scams: Emails about fake stimulus payments, Economic Impact Payments, or tax credits related to the pandemic
• Tax software alerts: Emails pretending to be from tax software providers asking you to reset your password or verify your account
• Tax professional impersonation: Emails claiming to be from your CPA or tax preparer with an urgent message about your return

Warning signs of a phishing email include generic greetings (Dear Taxpayer, Dear Customer), misspellings and grammatical errors, mismatched or suspicious URLs (hover over links to check), requests for personal information, attachments you were not expecting, and a sense of urgency or threats.

The IRS will never initiate contact with taxpayers by email to request personal or financial information. If you receive an unsolicited email claiming to be from the IRS, do not click any links or open any attachments. Forward the email to phishing@irs.gov and then delete it.

Smishing (SMS Text Scams)

Smishing is a growing scam vector where fraudsters send text messages pretending to be from the IRS or tax preparation companies. These messages typically contain a link to a fake website or a phone number to call.

Common smishing messages for the 2026 tax season include:

• "IRS Alert: Your tax refund has been flagged. Verify your identity at [fake link]"
• "IRS: You have an outstanding balance. Pay now to avoid legal action. Call [fake number]"
• "Your tax account has been compromised. Click here to secure your account."
• "IRS Tax Credit Update: You may be eligible for additional stimulus. Claim at [fake link]"

The IRS does not send text messages about your tax account, refund status, or tax bills. If you receive a suspicious text message, do not click any links. Take a screenshot of the message and forward it to phishing@irs.gov with the date, time, and phone number it came from. Then block the sender and delete the message.

Ghost Tax Preparers

A ghost tax preparer is an individual who prepares tax returns for compensation but does not sign the return as the paid preparer. This practice is illegal and is one of the scams on the IRS Dirty Dozen list.

Ghost preparers operate by preparing a return and then either printing it for the taxpayer to sign and mail themselves, or e-filing it without including their Preparer Tax Identification Number (PTIN). By not signing the return, the ghost preparer avoids responsibility for the accuracy of the return and cannot be held accountable by the IRS for errors, fraudulent claims, or inflated refunds.

Red flags that your preparer may be a ghost:

• They refuse to sign your tax return as the paid preparer
• They do not provide you with a copy of the completed return
• They base their fee on a percentage of your refund
• They promise unusually large refunds without reviewing your financial situation
• They ask you to sign a blank return or split your refund with them
• They invent false income or deductions to inflate your refund

Every paid tax preparer must have a valid PTIN and must sign your return. Before hiring a tax preparer, verify their credentials through the IRS PTIN directory. Never sign a blank return or a return that has not been fully completed.

Tax Identity Theft

Tax identity theft occurs when someone uses your stolen Social Security number to file a fraudulent tax return and claim a refund. This is one of the most damaging tax scams because it can delay your legitimate refund and create complications with the IRS that take months to resolve.

Signs that you may be a victim of tax identity theft include:

• You receive an IRS notice about a tax return you did not file
• You try to e-file and the IRS rejects your return because one with your SSN was already filed
• You receive a tax refund or notice about a refund you did not claim
• You receive a collection notice for a tax year you did not file
• Your IRS Online Account shows a return you did not file

If you suspect tax identity theft, take these steps immediately:

• File Form 14039 (Identity Theft Affidavit) with the IRS
• Respond to any IRS notice you received immediately
• File your tax return by paper if you cannot e-file due to a duplicate filing
• Contact the three major credit bureaus to place a fraud alert on your credit file
• File a complaint with the Federal Trade Commission at IdentityTheft.gov
• Apply for an Identity Protection PIN through the IRS IP PIN program

IRS Dirty Dozen List

Each filing season, the IRS publishes its Dirty Dozen list of the most prevalent tax scams that taxpayers should be aware of. For the 2026 filing season, the list includes:

1. Phone scams — Callers impersonating IRS agents demanding immediate payment
2. Phishing and smishing — Emails and texts designed to steal personal information
3. Ghost preparers — Unscrupulous preparers who do not sign returns
4. Offer in Compromise mills — Companies that mislead taxpayers about settling tax debts for pennies on the dollar
5. Fake charities — Fraudulent organizations soliciting donations
6. Excessive fuel tax credit claims — Inflated or fraudulent fuel tax credit claims
7. Frivolous tax arguments — Baseless legal arguments for not paying taxes
8. Tax avoidance strategies — Illegal schemes promoted as legitimate tax savings
9. Social media tax fraud — Misinformation on social media about tax credits and deductions
10. Spearphishing targeting tax professionals — Sophisticated attacks on CPAs and tax preparers to steal client data

The Dirty Dozen is not a legal document but an educational tool to help taxpayers recognize and avoid common scams. The list is updated annually based on the scams the IRS observes during each filing season.

Reporting Tax Scams

When you encounter a tax scam, reporting it to the appropriate authorities helps protect other taxpayers and assists law enforcement in shutting down fraudulent operations.

Here is how to report different types of tax scams:

When reporting a scam, provide as much information as possible, including the caller's phone number, the email address or domain, the date and time of contact, and any other identifying information.

Identity Protection PIN

An Identity Protection PIN (IP PIN) is a six-digit number assigned to eligible taxpayers that prevents someone else from filing a tax return using your Social Security number. The IP PIN is known only to you and the IRS, and it must be included on your tax return for it to be accepted.

The IRS expanded the IP PIN program significantly in recent years. As of 2026, any taxpayer can voluntarily opt into the IP PIN program, regardless of whether they have been a victim of identity theft. Previously, the program was only available to confirmed identity theft victims or residents of certain states.

How to get an IP PIN:

• Use the Get an IP PIN tool on the IRS website (irs.gov/ippin)
• Verify your identity through the IRS identity verification process
• If you cannot verify online, you can complete Form 15227 or visit an IRS Taxpayer Assistance Center in person

Once you receive an IP PIN, use it on all future tax returns. If you lose your IP PIN, you can retrieve it through the IRS website. The IRS issues a new IP PIN each January for the upcoming filing season.

Frequently Asked Questions

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