Next month ushers in Tax Day, with that dreaded April 15 deadline. And with that, scammers have introduced even more ways to impersonate the Internal Revenue Service (IRS) with the intent of phishing in order to compromise your bank account and steal everything in it.

Tax filing season has always inspired many a fraudster to exploit peoples’ fear of the almighty IRS. But now, particularly with the advent of AI, old scams are reinvented. Fraudsters often call and/or text their marks with the intent of creating a sense of urgency and heightened fear, taking advantage of approaching tax cutoffs and filing deadlines. People are already stressed out and scammers are hoping to catch them off guard.

The reasons presented for each spammy communication are often the ones you’d expect: problems with a return, a missed payment, or an issue with a refund. Because people are so focused on completing their return they might act quickly and impulsively, believing what they’re told without properly verifying whether or not there is an actual issue first. What’s worse is that often taxpayers are already in the midst of a problem with their taxes, so these fraudulent communications simply blend in with legitimate communications. NOTE: Always bear in mind that the only communications that you will receive from the IRS are written communications. No one at the IRS is going to call you, out of the blue, to “inform” you of an issue with your taxes.

Also understand that these tax scams don’t only happen during tax time. You might be making installment payments, or there might be an error in your last filing that needs attention — all of these issues and more inspire scammers to employ such tactics all year long. Criminals are using AI extensively to gather personal information in order to specifically target certain people, information that can be scraped off the Web using search engines. Using AI, scammers might imitate an adult grandchild’s voice in order to target a grandparent. The AI impersonation might urgently ask for funds to be sent to them immediately because of tax trouble, exploiting a grandparent’s concern.

No matter how urgent the message may sound, stay calm and take a moment to verify whether or not a tax issue even exists by contacting the IRS directly. Taxpayers should also use the IRS Identity Protection (IP) PIN program which provides a six-digit number that you can request on an established IRS online account. This PIN is chosen by the IRS, with no relationship to any other PIN that a taxpayer may have.

Here are the “Dirty Dozen” scams to watch out for, according to the IRS:

1. IRS impersonation by email and text (phishing + smishing). Scammers send emails, direct messages (DMs), and texts that appear to be from the IRS, often using alarming language and QR codes that direct taxpayers to fake IRS websites to “verify” accounts, enter personal information, or claim refunds. The IRS urges taxpayers not to click links or open attachments from unexpected messages and to report suspicious IRS-related emails, DMs, and texts. The IRS reported over 600 social media impersonators during fiscal year 2025.

As a reminder, never click any unsolicited communication claiming to be from the IRS, as it may install malware surreptitiously. These links may install malicious software, including ransomware, on a taxpayer’s personal device, potentially preventing access to their files or personal information.

2. AI-enabled IRS impersonation by phone (robocalls, voice mimicry, spoofed caller ID). Phone scams continue to evolve, including calls that use computer-generated tactics and spoofed caller ID to appear legitimate. The IRS reminds taxpayers that it generally contacts taxpayers by mail first and does not leave urgent, threatening prerecorded messages, call to demand immediate payment, or threaten arrest. Taxpayers should not rely on AI-generated responses to complex tax questions, and they should verify any calculations or information provided by artificial intelligence.

3. Fake charities. Fraudsters often exploit tragedies and disasters by creating fake charities to collect donations and personal information. The IRS is committed to preventing fraudulent nonprofits from taking advantage of the American taxpayer.

Taxpayers who give money or goods to a charity may be able to claim a deduction on their federal tax return if they itemize deductions, but charitable donations only count if they go to a qualified tax-exempt organization recognized by the IRS.

4. Misleading tax advice on social media. Viral “tax hacks” can push taxpayers to file returns with false information or claim credits they don’t qualify for, leading to refund delays, audits, penalties, or worse. The IRS continues to warn that social media-driven misinformation and disinformation remain a major driver of tax scams.

The IRS and the Coalition Against Scam and Scheme Threats warn taxpayers not to fall for these scams, and urge them to follow trusted advice from the IRS, tax professionals, and other reputable sources. The IRS reminds taxpayers who knowingly file fraudulent tax returns that they could potentially face significant civil and criminal penalties.

5. Identity theft involving IRS Online Account access. Criminals may attempt to use stolen personal information to gain unauthorized access to a taxpayer’s IRS online account or may pose as helpers to collect sensitive information during account setup. Taxpayers should create their account directly through IRS.gov and should not rely on unsolicited third parties offering assistance. The IRS provides official guidance to help taxpayers securely establish and protect their accounts.

6. Abusive undistributed long-term capital gains claims. The IRS identified an increase in the abuse of Form 2439. This form allows shareholders of certain investment funds or real estate trusts to claim a refundable credit for taxes paid on undistributed capital gains. Identified schemes involve overstated or fabricated Form 2439 claims, including claims tied to organizations that are not legitimate investment funds or real estate trusts. The IRS has also seen fake claims falsely linked to real, well-known organizations. Improper claims may result in refund delays, audits, penalties, or enforcement action.

7. Bogus “Self-Employment Tax Credit” promotion. Scammers use misleading claims about a broad “self-employment tax credit” to encourage inaccurate filings and generate improper refunds. The IRS reminds taxpayers to rely on trusted sources and qualified tax professionals, not social media promotions, when determining eligibility for credits.

Many taxpayers do not qualify for these credits, and the IRS is closely reviewing claims coming in under this provision, so taxpayers filing claims do so at their own risk.

8. Ghost preparers. A “ghost” preparer prepares a return but refuses to sign it and/or refuses to include a Preparer Tax Identification Number (PTIN). When a preparer refuses to sign or provide a PTIN, that is a major red flag; the taxpayer is legally responsible for what is filed. The IRS urges taxpayers to avoid preparers who will not sign the return and to choose reputable help. Taxpayers should never sign a blank or incomplete return. Instead, the IRS reminds taxpayers to use a trusted tax professional for help.

9. Non-cash charitable contribution schemes. Some schemes involve inflated appraisals of donated property using syndicated conservation easements or art. Promoters often promise to eliminate or substantially reduce tax liability. The IRS warns taxpayers not to file returns with made-up information and reminds taxpayers that it can hold refunds while verifying claims.

10. Overstated withholding schemes (fabricated wage/withholding data). Scammers encourage taxpayers to inflate withholding amounts (sometimes described as “other withholding”) to manufacture a larger refund by reporting zero or little income on incorrect forms. The IRS may delay processing while it verifies wages and withholding against third-party records. Inaccurate claims can lead to penalties and enforcement action.

There are multiple variations of the overstated withholding credit scheme, including those involving Forms W-2 and W-2G; Forms 1099-R, 1099-NEC, 1099-DIV, 1099-OID, and 1099-B, as well as the Alaska Permanent Fund Dividend, Schedule K-1 with Withholding Reported, and Unspecified Source of Withholding Credit Claimed.

11. Spear-phishing and malware campaigns targeting tax professionals. Tax professionals and businesses remain targets of “new client” or “document request” emails that deliver malicious links or attachments to steal client data or access systems. The IRS and the Security Summit urge preparers to remain vigilant and to strengthen their security practices.

Businesses and individuals, including tax pros, should always be cautious and look out for any suspicious requests or unusual behavior before sharing any sensitive information or responding to an email. Warning signs may include unexpected requests for sensitive information, mismatched or unfamiliar sender addresses, urgent payment demands, or links directing users to websites that do not clearly originate from IRS.gov. Be aware that by gaining access to a hacked email account, scammers can locate a genuine email from a previous victim’s email account sent to their tax professional.

12. Aggressive or misleading Offer in Compromise marketing (“OIC mills”). The Offer in Compromise program can help certain eligible taxpayers resolve tax debt when they are unable to pay in full, but “OIC mills” often overpromise results and charge high fees to taxpayers who don’t qualify. Taxpayers can check eligibility using free IRS tools to avoid high-pressure sales tactics.

How to protect yourself and what to do if you get a suspicious message or call

• Don’t click unexpected links or open unexpected attachments.
• If you get a suspicious IRS-related call, hang up. The IRS provides guidance on what to do next, including how to report scams.
• To report suspected IRS-related phishing emails or messages, send them to phishing@irs.gov and follow IRS reporting instructions.
• If you think your tax identity has been compromised, visit IRS.gov/idtheft for steps to protect your account and recover.

Report abusive tax schemes and suspicious activity

The IRS encourages taxpayers, tax professionals, and the public to report suspected tax fraud, scams, identity theft, or other tax-related wrongdoing by visiting IRS.gov/SubmitATip.

The new online tool allows individuals to confidentially submit information using a smartphone, tablet, or computer. It consolidates IRS fraud-reporting options into one location and routes tips to the appropriate IRS office.

Prompt reporting helps protect taxpayers and quickly stop abusive activity.

More Information About Tax Scams

Tax scams are up this season compared to previous years. Here’s what to know

Robocalls, texts, and phishing emails from scammers are up this tax season compared to previous years, with artificial intelligence likely increasing fraud attempts, according to the consumer protection bureau of the Federal Trade Commission. Consumer advocates and government officials urge the public to stay wary, to stop and think before engaging with phone or text messages, and to remember the IRS will not contact you directly by text or phone.

LEARN MORE

Tax scam calls claiming to be from IRS are getting “a lot more aggressive.” Here’s how to protect yourself.

Scammers are ramping up their efforts this tax season with a new wave of aggressive IRS‑themed robocalls that threaten arrest, lawsuits and liens to try to steal your information and money.

Nomorobo, a scam‑call blocking firm with a mobile app, says it has already intercepted a sharp spike in fraudulent calls impersonating the Internal Revenue Service — a 400% increase since January that specifically mentions “IRS,” “Internal Revenue Service” or “taxes.”

One intercepted robocall obtained by CBS News Philadelphia warned: “A criminal case has been registered against you for your tax evasion.”

LEARN MORE