IRS Tax Scams: What the “Dirty Dozen” Means in the Era of the One Big Beautiful Bill

What is the IRS “Dirty Dozen?”

The Dirty Dozen is a list that the IRS compiles every year of the most common scams taxpayers like you may experience. These tax scams are most common during tax season, which starts in January, as employers start sending out W-2s, and ends in mid-April, when tax returns are due.

The IRS Dirty Dozen for 2025:

1. Phishing and smishing scams: Email and text scams, known as phishing and smishing respectively, are a favorite trick for scammers. Thieves send fake messages claiming to be from IRS, state agencies, or tax preparers to scare you or tempt you into clicking a link, calling a number, or divulging personal information.
2. Bad tax advice on social media: There’s plenty of tax advice floating around on social media, but not all of it is reliable. Some misinformation could even lead to costly penalties. The best way to ensure you get accurate information is to follow reputable sources, such as the IRS and professional tax preparers, like Jackson Hewitt.
3. Scammers posing as IRS account helpers: Fraudsters sometimes pretend to be helpful guides on setting up your IRS online account. Instead, they use the chance to steal your identity and file a fake return.
4. Fake charities: Scammers prey on generosity by setting up phony charities, especially during crises, and pocket the money or misuse personal information. If you want to make a tax-deductible donation to a legitimate charity, make sure the group is officially recognized by the IRS.
5. False Fuel Tax Credit claims: Fraudsters often promote claiming Fuel Tax Credits to get a bigger refund, even though it’s only for specific business or farming use. If you claim this credit and are ineligible, it can lead to penalties.
6. Misuse of Sick and Family Leave Credits: The Sick and Family Leave Credit was temporary pandemic relief for the self-employed. It’s no longer valid, yet fraudsters now encourage people to misuse Form 7202 to claim benefits for regular employee wages or invalid years. This could trigger penalties.
7. Bogus self-employment tax credits: There are several tax deductions self-employed workers may be eligible for, but there is no such thing as a “Self-Employment Tax Credit,” despite what some people may claim. Like the previous scam, this one misuses past credits for pandemic sick and family leave. Don’t be fooled. False claims can end with costly IRS penalties. A Tax Pro can help ensure you get every tax benefit you qualify for.
8. Household employment tax scam: Some taxpayers try to game the system by making up “household employees” and using Schedule H to claim credits for sick or family leave wages that were never paid. This can lead to penalties.
9. The overstated withholding scam: Fraudsters promote the idea of filling out false W-2s or 1099s with big withholding amounts for a bigger refund. The IRS double-checks this information against reporting from employers, and taxpayers who attempt it are at risk of audits and fines.
10. Misleading Offers in Compromise: The IRS Offer in Compromise program helps some taxpayers settle their tax debt for less than they owe. Scammers mislead people into thinking anyone can qualify and charge high fees for promises they can’t keep. Always check eligibility using the IRS Pre-Qualifier tool.
11. Ghost tax preparers: “Ghost” tax preparers are scammers who complete returns but refuse to sign them, leaving you responsible for false information. By law, paid preparers must sign and include their PTIN. If they don’t, it’s a scam.
12. The “New Client” spear phishing scam: In this scam targeting tax preparers, cybercriminals pose as potential new clients. Fraudsters send out emails that look real but carry dangerous links or attachments designed to unlock access to client records and the tax preparer’s own identity.

By reading the IRS Dirty Dozen each year, you can stay vigilant about the most common ways fraudsters may try to steal tax refunds and personal information and learn how to spot the red flags.

Why IRS scams are rising in 2025 

There are many potential reasons why IRS scams are rising in 2025.

• Tax law changes: New tax law changes in the One Big Beautiful Bill Act (OBBBA) can bring confusion, which creates opportunities for scammers. However, some of these changes may also mean a bigger tax refund. Your local Jackson Hewitt Tax Pro can help you find out!
• AI-driven technology: Thanks to LLMs (large language models), fraudsters are now more convincing than ever, making it more difficult to spot email and text phishing and smishing schemes.
• Social media: Social media sites like TikTok and Facebook have become a common source of misinformation about taxes and finances.
• Economic uncertainty: Persistent inflation and financial anxiety can push desperate taxpayers reliant on their tax refunds unknowingly to scams that can lead to civil and even criminal penalties.

How the One Big Beautiful Bill confusion fuels fraud 

The OBBBA introduces some of the biggest tax changes we’ve seen in recent history, some of which may mean a bigger tax refund. Any time tax laws change, it creates confusion, which gives fraudsters an opportunity to prey on taxpayers who are just trying to understand the new rules.

Scammers often twist real tax changes into fake opportunities, making their schemes sound more believable. They may advertise bogus credits, push false filing tricks on social media, or pose as tax experts offering “help” with the new law.

The good news is that with the right information from trusted sources, like your local Jackson Hewitt Tax Pro and the IRS, you can avoid these traps and keep your refund safe. We’ll also make sure we take advantage of every new opportunity to increase your tax refund.

Common IRS scam tactics to watch out for 

• Unsolicited contact: The IRS will not call, text, or email you out of the blue demanding payment or personal information.
• High-pressure language: Scammers often use threats, urgency, or scare tactics, like claiming you’ll be arrested, or that your account will be frozen.
• Too-good-to-be-true promises: Watch for offers of huge refunds or special credits you’ve never heard of.
• Requests for unusual payment methods: The IRS never asks for payment through gift cards, wire transfers, or cryptocurrency.
• Refusal to provide credentials: A legitimate Tax Pro will always sign your return and provide their IRS Preparer Tax ID Number (PTIN).

How to verify If an IRS message is real 

The IRS may need to contact you if they have a question about your return, your refund has changed, you have an overdue balance your information requires verification, there are potential changes to your return, or there’s a delay in processing your tax return. The first way the IRS will reach out is by sending you a letter or notice in the mail.

There are a few ways you can ensure a letter or notice from the IRS is real:

• Log in to your IRS online account. You should see the letter or notice in your file.
• Contact IRS customer service to authenticate the letter or notice.
• Review official IRS notices on its website to identify the official notice or letter number.

If you receive a collection notice from a private collection agency, check to make sure that it has the same Taxpayer Authentication Number as the CP40 notice you received from the IRS.

It’s important to note that IRS will never reach out to you initially via phone, email, text, or social media, nor will they request information from you through these means. The IRS will only contact you by text or email if you’ve opted into receiving messages and have given the IRS your permission.

The IRS has also stopped making in-person, unannounced visits to taxpayers.

Steps to take if you receive a suspicious tax message 

1. Don’t reply or open attachments: Messages may contain malware or lead to fake websites designed to collect your information.
2. Verify the source: If the message claims to be from the IRS, remember the IRS won’t initiate contact through email, phone, text, or social media.
3. Report it: Forward suspicious emails to phishing@irs.gov. Report texts by copying and sending them to 7726 (SPAM).
4. Check your IRS account: Log in at IRS.gov directly to see if you have any real notices or balances due.
5. Talk to a trusted Tax Pro: If you’re still not sure, a qualified Tax Pro can confirm whether a message is legitimate.

Why filing your taxes early helps you avoid scams 

Filing your taxes early is one of the best ways to protect yourself from fraud. Identity thieves often try to file fake tax returns using stolen Social Security numbers, hoping to claim refunds before the real taxpayer submits theirs. If your legitimate return is already filed, the IRS will reject the scammer’s attempt.

Submitting your return early also gives you more time to resolve any issues if the IRS does flag something suspicious. Instead of scrambling at the last minute, you’ll know right away if there’s a problem and can take steps to protect your refund.

 Where to get trusted tax help and information 

The best sources for trusted tax help and information are the IRS itself and professional tax preparers, like the Tax Pros at Jackson Hewitt.

The IRS website is a fantastic place to find information, and you can follow the IRS on social media to learn about tax law changes, deadlines, tax tips, and more. You can also find phone numbers listed on the IRS website, as well as a list of what’s required to verify your identity over the phone.

JacksonHewitt.com is another fantastic source for tax information, with a variety of resources, including tax calculators, tips, articles, and videos. Plus, you can follow Jackson Hewitt on YouTube, X, Facebook, Instagram, TikTok, LinkedIn, and Threads to stay up to date on the latest tax news, Jackson Hewitt promotions, and more.

If you need more direct, one-on-one tax help, you can always chat with a live agent, give us a call, or stop by in-person to work with your local Jackson Hewitt Tax Pro.