Tax Season Scams 2027: IRS Impersonation, Phishing and How to Verify

Tax season scams follow a predictable calendar: fake refund texts, impersonation calls, ghost preparers and identity thieves who try to file a return in your name before you do. For the 2027 filing season, when most people file their tax year 2026 returns, the strongest protections are an IRS Identity Protection PIN, a preparer who signs the return with a valid PTIN, and the habit of verifying every contact through IRS.gov or your IRS online account rather than through the message itself.

Who this is for and what you will have at the end

This guide is for US taxpayers getting ready to file in early 2027, and for small business owners and payroll staff who handle Form W-2 data. It focuses on the seasonal side of tax fraud: what to expect between January and April and what to do before you file.

By the end you will have a list of the scam patterns the IRS and FTC warn about during filing season, a set of protective steps to complete before you submit a return, and a short verification routine for any text, email, call, preparer or letter. If you have already received a suspicious IRS message and need the exact reporting addresses and subject lines, use the companion guide on IRS impersonation scams by text, email and call, which covers reporting in detail.

When the 2027 filing season starts

The IRS has not published the opening date for the 2027 filing season at the time of writing (October 31, 2026). It announces the date each January. For the previous season, release IR-2026-02 on January 8, 2026 announced Monday, January 26, 2026 as the opening day.

That matters for scam spotting. A message in December or early January that says your 2026 return "has been processed", or that you must "update your account before the season opens", is not based on any IRS schedule. When the IRS publishes the 2027 date, it will appear in the IRS newsroom on IRS.gov, not in a text message.

The IRS compiles a "Dirty Dozen" list of tax scams every year and notes that "many of these schemes peak during filing season as people prepare their returns or hire someone to help with their taxes." The 2026 list (IR-2026-30, March 5, 2026) is the most recent one and is the basis for the patterns below.

Scam patterns to expect during filing season

Fake refund and "account update" texts and emails

Email and text impersonation is first on the IRS's 2026 Dirty Dozen list. The IRS says these messages often use alarming wording or QR codes that lead to counterfeit IRS sites where victims are asked to verify accounts, submit personal data or claim refunds. Its advice is to never click any unsolicited communication claiming to be from the IRS, because it may install malware, including ransomware.

The FTC described the same pattern in a January 2026 consumer alert: a text or email that appears to come from the IRS or a state tax office says your refund has been processed or approved and asks you to follow a link to verify your identity, where you are asked for your Social Security and bank account numbers. The FTC's conclusion is direct: that is not how you find out about a real tax refund.

The IRS says it emails or texts taxpayers only after getting their permission, with a few exceptions. An unexpected refund message is therefore a reason to check independently, not to tap.

Impersonation calls with spoofed caller ID

The 2026 list includes AI-enabled phone impersonation using robocalls, voice mimicry and spoofed caller ID. The IRS says it normally contacts taxpayers by mail first and does not leave urgent, threatening prerecorded messages, call to demand immediate payment or threaten arrest. If you get a suspicious IRS-related call, hang up.

The same IRS guidance adds a filing season warning that applies to honest taxpayers too: do not rely on AI-generated answers to complex tax questions, and verify any calculations an AI tool gives you.

Fake tax help and "tax hacks" on social media

Misleading tax advice on social media is on the list because viral "tax hacks" push people to file returns with false information or claim credits they do not qualify for. The IRS warns that this can lead to refund delays, audits and penalties, and that people who knowingly file fraudulent returns risk civil and criminal penalties. Two examples the IRS calls out by name are a bogus "self-employment tax credit" and overstated withholding schemes, in which promoters urge people to inflate withholding amounts on forms such as the W-2 to manufacture a larger refund.

The IRS also reported over 600 social media impersonators during fiscal year 2025. A social media account that offers to "fix" your refund or speed up your return should be treated as a scam.

Strangers offering to set up your IRS online account

Identity theft involving IRS Online Account access is another 2026 entry. Thieves use stolen data to break into accounts, or pose as helpers who offer to set one up so they can collect sensitive information. The IRS advice is to set up your account yourself on IRS.gov and not use unsolicited third parties offering assistance.

Ghost preparers and refund-inflating preparers

A ghost preparer takes payment to prepare your return but will not sign it or include a Preparer Tax Identification Number (PTIN). The IRS says that "when a preparer refuses to sign or provide a PTIN, that is a major red flag," and reminds taxpayers that they remain legally responsible for what is filed.

IRS Topic No. 254 lists other preparers to avoid: those who base fees on a percentage of the refund, those who offer to deposit all or part of your refund into their own financial accounts, and those who claim they can get larger refunds than others can. An older IRS release on ghost preparers adds cash-only payment with no receipt, inventing income to qualify clients for credits and claiming fake deductions.

W-2 and payroll phishing aimed at employers

The Form W-2 scam targets employees in payroll or human resources. A spoofed email that appears to come from a company executive asks for a list of all staff with their W-2s. The IRS calls it a particularly dangerous email scam and a form of business email compromise. The stolen data can be used to file fraudulent refund claims or sold to others who do.

Tax professionals face a related threat: fake "new client" or "document request" emails with malicious links or attachments, sometimes sent from a hacked account that has previously corresponded with the preparer.

Tax-related identity theft

The FTC defines tax identity theft as someone using your Social Security number to file a phony tax return and collect your refund. Many people find out only when they file: an e-filed return is rejected as a duplicate, or a paper filer gets an IRS letter saying it received more than one return in their name. The IRS identity theft guide lists other signs, including a rejected return, a Form W-2 or 1099 from an employer you did not work for, a Form 1099-G for unemployment benefits you did not apply for, and someone wanting to "help" with your online account.

Before you file: protective steps

Complete these in order before the season opens.

1. Get an Identity Protection PIN. An IP PIN is a six-digit number known only to you and the IRS that prevents someone else from filing a tax return with your SSN or ITIN. Anyone with an SSN or ITIN who can verify their identity can get one, even if not required to file. The fastest route is the IP PIN section of the profile page in your IRS online account. If you cannot enroll online, Form 15227 is available when your adjusted gross income on your last return was below $84,000 (individual) or $168,000 (married filing jointly); the PIN then arrives by mail, usually within four to six weeks. A third option is an appointment at a Taxpayer Assistance Center. Parents and legal guardians can request an IP PIN for dependents, but anyone under 18 must use one of the offline options.
2. Understand the IP PIN rules. It is valid for one calendar year, and a new one is generated each year. If you enrolled online, you retrieve the new PIN online each year (generally from mid-January through mid-November) because no CP01A notice is mailed. It must be used on any federal return you file that year, including prior-year returns, and a missing or wrong IP PIN causes an e-filed return to be rejected. Share it only with your tax preparer when you are ready to sign; the IRS will never ask you for it.
3. Set up your IRS online account yourself. Go directly to IRS.gov. The account lets you view digital notices from the IRS, check refund status, view Forms W-2 and certain 1099s on file, get an IP PIN and sign up for email notifications about new account activity.
4. Turn on multifactor authentication. The IRS advises using your tax software provider's multifactor authentication option, and the FTC recommends two-factor authentication for tax software accounts.
5. Vet your preparer before you share documents. A paid preparer must have a valid PTIN; the IRS says covered preparers must have a valid 2027 PTIN before preparing returns. Use the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications to check credentials. Only attorneys, CPAs and enrolled agents can represent taxpayers before the IRS in all matters, including audits, collections and appeals.
6. File as early as you can. The FTC advises filing your return as early in the tax season as you can, using a secure internet connection if you e-file, or mailing your return directly from the post office.
7. Lock down documents. Keep tax records and your Social Security card in a safe place, shred records when you dispose of them, and check your credit report at annualcreditreport.com at least once a year, as the FTC recommends.

How to verify any tax contact

Use the same routine for every message, call or document, whatever it claims:

1. Do not use anything inside the message. No links, QR codes, attachments or call-back numbers.
2. Check your IRS online account. It shows digital notices from the IRS and any balance owed by tax year, so you can compare a letter or message with what the IRS actually has on file.
3. Check refund status yourself. The IRS refund tool needs your SSN or ITIN, filing status, tax year and exact refund amount. Status is available 24 hours after you e-file a current-year return, or four weeks after you mail a paper return. The FTC also suggests USA.gov to learn how to confirm whether a federal or state refund is coming.
4. Call a number you looked up. The IRS lists 800-829-1040 for tax account questions and notice verification, and the FTC gives the same number for reaching the IRS. For identity and tax return verification only, the IRS uses 800-908-4490.
5. Check the preparer, not just the person. Before you sign, confirm the return shows the preparer's signature and PTIN, that refund routing goes to your own account, and that you have received a copy. Never sign a blank tax form.
6. Ask whether it is pushing you. Pressure to act now, threats, a demand for payment, or a request for your SSN, bank details or IP PIN are all signs to stop.

Troubleshooting

"Your e-filed return was rejected as a duplicate." The FTC says people often discover tax identity theft this way when they file. It says to report it at IdentityTheft.gov with as many details as possible. The site creates an FTC Identity Theft Report, an IRS Identity Theft Affidavit (Form 14039) that it can submit to the IRS online, and a personal recovery plan. Keep filing and paying normally.

"Do I need to file Form 14039?" The IRS says most people do not. Do not file it if you already submitted it through IdentityTheft.gov, if the IRS already sent you a letter about the issue, or if you were told to use the identity verification service. File it if the IRS tells you to, or to report possible tax-related identity theft the IRS does not yet know about, such as a data breach.

"A W-2 arrived from an employer you never worked for." The IRS says not to put that income on your return or amend a return already filed; contact the Social Security Administration instead. The FTC suggests reviewing your work history at ssa.gov/myaccount.

"Your e-filed return was rejected for a missing or incorrect IP PIN." Retrieve the current year's PIN from your online account. If you lost it or never received it, use the IRS page for lost IP PINs; the IRS says not to file Form 15227 to get a replacement.

"Your preparer changed or filed your return without consent." File Form 14157, Return Preparer Complaint, to report misconduct. If you are an individual 1040-series filer and want the IRS to correct your account, Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit, is the separate process; gather the required documents first.

"Your business sent W-2 data to a scammer." Email [email protected] with the subject "W2 Data Loss" and your business name, EIN, contact details, a summary and the number of employees affected, without attaching any employee data. Email [email protected] to learn how to notify states, and file a complaint with the FBI's Internet Crime Complaint Center. If staff received the email but did not respond, save it as a file with its full header and send it to [email protected] with the subject "W2 Scam."

Filing season checklist

• Watch the IRS newsroom in January for the official 2027 opening date.
• Get an IP PIN, or retrieve this year's PIN if you already have one.
• Set up or sign in to your IRS online account directly on IRS.gov and turn on multifactor authentication for your tax software.
• Confirm your preparer has a valid 2027 PTIN, will sign the return and will deposit the refund to your own account.
• File as early as you can with a secure connection.
• Verify every refund text, call or letter through IRS.gov, your online account or a number you looked up.
• If something goes wrong, start at IdentityTheft.gov or IRS.gov/idtheft, and use the IRS impersonation reporting guide for where to send scam messages.

References

• IRS, Dirty Dozen: https://www.irs.gov/newsroom/dirty-dozen
• IRS, Dirty Dozen tax scams for 2026 (IR-2026-30): https://www.irs.gov/newsroom/dirty-dozen-tax-scams-for-2026-irs-reminds-taxpayers-to-watch-out-for-dangerous-threats
• IRS, A deeper dive into the Dirty Dozen (Tax Tip 2026-23): https://www.irs.gov/newsroom/a-deeper-dive-into-the-dirty-dozen-taxpayers-stay-alert-in-peak-filing-season
• IRS, IRS announces first day of 2026 filing season (IR-2026-02): https://www.irs.gov/newsroom/irs-announces-first-day-of-2026-filing-season-online-tools-and-resources-help-with-tax-filing
• IRS, Get an Identity Protection PIN: https://www.irs.gov/identity-theft-fraud-scams/get-an-identity-protection-pin
• IRS, Identity theft guide for individuals: https://www.irs.gov/identity-theft-fraud-scams/identity-theft-guide-for-individuals
• IRS, Your online account: https://www.irs.gov/payments/your-online-account
• IRS, Where's My Refund: https://www.irs.gov/wheres-my-refund
• IRS, Topic No. 254, How to choose a tax return preparer: https://www.irs.gov/taxtopics/tc254
• IRS, Choosing a tax professional: https://www.irs.gov/tax-professionals/choosing-a-tax-professional
• IRS, PTIN requirements for tax return preparers: https://www.irs.gov/tax-professionals/ptin-requirements-for-tax-return-preparers
• IRS, Don't be victim to a ghost tax return preparer (IR-2019-09): https://www.irs.gov/newsroom/irs-dont-be-victim-to-a-ghost-tax-return-preparer
• IRS, Make a complaint about a tax return preparer: https://www.irs.gov/tax-professionals/make-a-complaint-about-a-tax-return-preparer
• IRS, Form W-2/SSN data theft: information for businesses and payroll service providers: https://www.irs.gov/newsroom/form-w-2-ssn-data-theft-information-for-businesses-and-payroll-service-providers
• IRS, Taxes. Security. Together.: https://www.irs.gov/individuals/taxes-security-together
• FTC, That text or email about your "tax refund" is a scam: https://consumer.ftc.gov/consumer-alerts/2026/01/text-or-email-about-your-tax-refund-scam
• FTC, What to know about tax identity theft: https://consumer.ftc.gov/articles/what-know-about-tax-identity-theft
• FTC, Tax identity theft awareness: https://consumer.ftc.gov/features/tax-identity-theft-awareness