Humans are incredibly inventive and persistent—even when it comes to fraud.

Scammers, thieves, and fraudsters are constantly finding new ways to drain money from bank accounts. As long as there’s cash to steal, there will be schemes to do it.

The Internal Revenue Service (IRS) is keeping an eye on them. In its 2025 “Dirty Dozen” list of tax scams, the agency outlines ways for taxpayers to protect themselves from fraud while also warning about deceptive tactics some individuals use to cheat the IRS.

Since 2002, the IRS has published this annual list to educate and safeguard taxpayers. Below are some of the most common scams and mistakes to be aware of this year.

Fake Charities

After a natural disaster, scammers pose as charitable organizations, soliciting donations from well-meaning individuals.

While taxpayers who donate to legitimate charities may qualify for deductions on their federal tax returns, only contributions made to IRS-recognized tax-exempt organizations are eligible. The IRS provides a tool to verify charities at irs.gov/charities-non-profits/search-for-tax-exempt-organizations. Additionally, no legitimate charity will ask for a Social Security number.

Social Media Scams

During tax season, Instagram and TikTok flood with so-called “experts” sharing supposed tax loopholes to maximize refunds. These influencers often promote misleading or outright false claims, leaving taxpayers legally responsible for any consequences.

One widely circulated scam encourages individuals to manually alter Form W-2, Wage and Tax Statement, by fabricating large income and withholding figures. Fraudsters instruct victims to submit false tax returns electronically, hoping for substantial refunds—sometimes in the five-figure range.

Email Phishing and Smishing

These scams remain a common threat. If you receive an unexpected email or text about taxes, delete it immediately.

The IRS warns against clicking on unsolicited messages claiming to be from the agency, as they may contain malware or ransomware. Scammers often use alarming phrases such as “Your account has been placed on hold” or “Unusual Activity Report” to trick recipients into clicking fraudulent links. Another common tactic is offering fake tax refunds to lure victims into providing personal and financial information, leading to identity theft.

False Tax Credits

Some taxpayers mistakenly claim credits that no longer exist or that they don’t qualify for.

• Pandemic-era credits: Credits for sick and family leave were available for certain self-employed workers in 2020 and 2021, but they are no longer valid. The IRS warns against filing Form 7202 to claim these credits.
• Nonexistent Self-Employment Tax Credit: False information circulating online suggests that many taxpayers qualify for a $32,000 credit, but this credit does not exist.
• Misuse of the Fuel Tax Credit: This credit applies only to businesses and farms that use fuel for off-highway purposes. However, some unscrupulous tax preparers and influencers encourage taxpayers to claim it improperly.

Fake Employees

Falsely claiming household employees—such as a made-up nanny or butler—is another fraudulent tactic. Taxpayers attempting to claim a refund on sick and family medical leave wages they never paid by filing Schedule H (Form 1040) face severe penalties, including a $5,000 frivolous return fine and potential criminal charges.

Fraud Targeting Tax Professionals

Cybercriminals are now impersonating new clients to deceive tax professionals. They send emails containing malicious links or attachments, which, once opened, compromise the preparer’s computer system. This allows hackers to steal sensitive client information and file fraudulent tax returns.

For the complete list of scams to watch for in the 2025 tax season, visit the IRS website.