The Internal Revenue Service has released its annual “Dirty Dozen” list of tax scams for 2026, warning taxpayers to stay alert for schemes that could steal personal information, financial data, or tax refunds during the filing season.

The list, which has been published for more than two decades, highlights the most common scams targeting taxpayers, businesses, and tax professionals. The warning comes as part of a national campaign led by the IRS and the Security Summit partnership to educate the public about identity theft and fraud, especially during tax season and around National Slam the Scam Day.

IRS officials say scammers continue to evolve their tactics, including using AI-generated phone calls, phishing emails, fake charities, and misleading tax advice on social media to trick taxpayers. Other major concerns this year include identity theft involving IRS online accounts, fraudulent tax credits, dishonest “ghost” tax preparers who refuse to sign returns, and exaggerated charitable deductions or withholding claims.

A new item added to the 2026 list involves abusive claims tied to undistributed long-term capital gains, where scammers encourage taxpayers to falsely claim credits using Form 2439. The IRS says improper filings can lead to audits, penalties, or delayed refunds.

The IRS urges taxpayers to be cautious about unsolicited calls, emails, texts, or social media messages claiming to be from the agency. Officials remind taxpayers that the IRS generally contacts people by mail first and does not demand immediate payment or threaten arrest over the phone.

Anyone who receives suspicious IRS-related messages is encouraged to report them to phishing@irs.gov, while suspected tax fraud can be reported through the IRS online reporting system.