April 21, 2026

The IRS Dirty Dozen 2026

10 minutes

Episode 380 – The IRS has published its annual “Dirty Dozen” list for 2026. As always, scammers keep coming up with new tricks to snare unsuspecting taxpayers. It’s best to know what you’re up against!

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Transcript of Podcast Episode 380

Hello, this is Bill Rainaldi, with another edition of Security Mutual’s SML Planning Minute. In today’s episode: the IRS has published its annual “Dirty Dozen” list for 2026.

It’s safe to say that the IRS is not exactly America’s most popular government agency. But every once in a while, they do something we can all get behind. If you ever want to know the latest on what some criminals are doing to steal your money, the IRS can help. Their annual Dirty Dozen listing of tax scams provides us with a guide to some of the things we need to look out for.

In publishing this list every year, the IRS is trying to encourage people to remain vigilant. As IRS Chief Executive Officer Frank Bisignano points out, “For more than two decades, the IRS has used the Dirty Dozen list to flag emerging scams that taxpayers should watch out for.”[1]

Here is their newly published 2026 list, in order.[2]

IRS impersonators. Criminals will use emails (phishing) and text messages (smishing) to trick someone into believing that the IRS is looking for them. They use intimidating language to convince someone to click where they shouldn’t be clicking. They also like using QR codes to take you to a fake—but authentic-looking—IRS website. The IRS says they reported over 600 social media impersonators last year. Of course, it’s best never to click on any unsolicited correspondence claiming to be from the IRS.

The rise of AI spoofing. Scammers have discovered a new tool in recent years: using AI to impersonate IRS personnel. Some bogus phone calls now use AI for “voice mimicry” and “spoofed caller ID” to make them seem real. The IRS reminds us that they generally contact taxpayers by mail first, and they don’t leave urgent, threatening or demanding messages.

Fake charities. Crooks are ready to step in whenever there’s a natural disaster or some other form of tragedy, and a phony charity is one of their most popular tools. They get unknowing taxpayers to give their money away in the hope of getting a tax deduction. When discovered, this can result in tax charges, interest and penalties once the scam is recognized.

Social media “tax hacks.” Let the buyer beware when it comes to tax advice on social media. The IRS says that social media is “a major driver of tax scams.” Sometimes so-called “tax hacks” can go viral, leading people to claim credits they’re not entitled to. The IRS reminds us that if you file a fraudulent tax return, you could potentially face significant civil and criminal penalties. It’s best to follow trusted tax professionals and other reputable sources.

Identity theft using online IRS accounts. Scammers sometimes use stolen data to get access to someone’s IRS account. The IRS encourages people to set up their own accounts through IRS.gov, and to stay away from third parties who offer unsolicited help.

Abusive claims involving long-term capital gains. Regulated investment companies and real estate investment trusts often use IRS Form 2439. The form is used when the fund has undistributed long-term capital gains. Long-term capital gains are taxed at a lower rate than ordinary income. The IRS has noticed an uptick in fraudulent claims where the filing organization is not an investment fund or real estate investment trust, and thus not eligible for this special provision.

“Self-Employment Tax Credits.” Crooks are using misleading claims about “self-employment tax credits” to generate illegal refunds. The credits were available in 2020 and 2021 as part of legislation passed in the wake of the pandemic. They were actively promoted on social media, and there have been a significant number of fraudulent claims for such credits.

“Ghost” tax preparers. The IRS defines a “ghost” preparer as someone who prepares a tax return but then refuses to sign it, or refuses to provide what’s called a “Preparer Tax Identification Number” or PTIN. Remember that, regardless of who prepares the return, you are legally responsible for what you file. Being without a signature from the preparer or PTIN is considered a red flag.

Non-cash charitable donations. Charitable donations for “conservation easements” and artwork have long been subject to scrutiny. An example of a conservation easement is a farm owner signing an agreement to permanently maintain the property as farmland, thus disallowing any future development on the property. This causes a decrease in the property’s value, and the owner gets a tax deduction for doing it. Such donations are often legitimate, but they can be abused.

Overstated tax withholding. This is a new entry on the list. Sometimes a scammer will suggest overstating the amount of tax withheld in order to receive a bigger refund. This is often referred to as “other withholding.” Of course, if you overstate your withholding, you can be subject to penalties and enforcement action.

Spear phishing and malware. According to the IRS, criminals will go after businesses and tax pros with phony “new client” or “document request” emails. They warn people to be suspicious of unexpected requests for confidential information or urgent payment demands. The scammers use these tricks to steal personal data and/or deliver malware.

“Offers in Compromise.” This one is an oldie but a goodie. An Offer in Compromise (OIC) is, essentially, a reduced settlement of a debt owed to the IRS. The problem is that so-called “OIC Mills” sometimes charge high fees, use high-pressure tactics, and make promises they can’t keep.

The IRS goes on to talk about some ways people can protect themselves from these scams. Some are obvious: don’t click on a link you weren’t expecting, and don’t open an unexpected attachment. Also, if you get a phone call you weren’t expecting from someone claiming to be with the IRS, simply hang up.

The IRS also encourages people to report any suspicious activities. If you think your identity may have been stolen, they suggest you visit IRS.gov/idtheft. You can also take a look at IRS.gov/SubmitATip. This new online tool consolidates all the IRS fraud-reporting options into a single location.

[1] Internal Revenue Service. “Dirty Dozen tax scams for 2026: IRS reminds taxpayers to watch out for dangerous threats.” IRS.gov. https://www.irs.gov/newsroom/dirty-dozen-tax-scams-for-2026-irs-reminds-taxpayers-to-watch-out-for-dangerous-threats (accessed April 1, 2026).

[2] Id.

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By Security Mutual Life Advanced Markets Team

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April 21, 2026

The IRS Dirty Dozen 2026

10 minutes

The IRS Dirty Dozen 2026

More SML Planning Minute Podcast Episodes

Transcript of Podcast Episode 380

Hello, this is Bill Rainaldi, with another edition of Security Mutual’s SML Planning Minute. In today’s episode: the IRS has published its annual “Dirty Dozen” list for 2026.

Here is their newly published 2026 list, in order.[2]