The Dirty Dozen represents the worst of the worst tax scams.

Compiled annually, the Dirty Dozen lists a variety of common scams that taxpayers may encounter anytime but many of these schemes peak during filing season as people prepare their returns or hire someone to help with their taxes. Don’t fall prey.

For a detailed description of each scam, please refer to the list below:

• IR-2024-105, Dirty Dozen: Bogus tax avoidance strategies, schemes with an international element wrap up annual taxpayer awareness campaign
• IR-2024-104, Dirty Dozen: High-income filers vulnerable to illegal tax schemes; face risk from improper art donation deductions, charitable remainder annuity trusts, monetized installment sales
• IR-2024-100, Dirty Dozen: IRS warns tax pros, businesses to be cautious of ongoing spearphishing attacks to gain sensitive information; warns of surge in "new client" scams
• IR-2024-98, Dirty Dozen: Taking tax advice on social media can be bad news for taxpayers; inaccurate or misleading tax information circulating
• IR-2024-96, Dirty Dozen: IRS urges taxpayers to not fall prey to untrustworthy tax preparers; "ghost preparers" can disappear with taxpayer cash, information
• IR-2024-92, Dirty Dozen: IRS warns about fake charities exploiting taxpayer generosity
• IR-2024-91, Dirty Dozen: Beware of offer in compromise "mills" that falsely claim their services are necessary to resolve IRS debt
• IR-2024-89, Dirty Dozen: IRS warns about false Fuel Tax Credit claims; taxpayers should be wary of scammers, heightened review
• IR-2024-87, Dirty Dozen: IRS warns taxpayers to stay away from "helpful" scammers offering to set up an Online Account
• IR-2024-85, Dirty Dozen: Beware of aggressive promoters who dupe taxpayers into making questionable Employee Retention Credit claims; risks continue for small businesses, special withdrawal program remains available
• IR-2024-84, IRS kicks off annual Dirty Dozen with warning about phishing and smishing scams

Prior year information on the IRS Dirty Dozen:

• 2023 — IRS wraps up 2023 Dirty Dozen list; reminds taxpayers and tax pros to be wary of scams and schemes, even after tax season
• 2022 — IRS wraps up 2022 Dirty Dozen scams list: agency urges taxpayers to watch out for tax avoidance strategies
• 2021 — IRS announces Dirty Dozen tax scams for 2021 
• 2020 — IRS unveils Dirty Dozen list of tax scams for 2020; Americans urged to be vigilant to these threats during the pandemic and its aftermath
• 2019 — IRS concludes Dirty Dozen list of tax scams for 2019: Agency encourages taxpayers to remain vigilant year-round 
• 2018 — IRS wraps up Dirty Dozen list of tax scams for 2018; encourages taxpayers to remain vigilant
• 2017 — IRS summarizes Dirty Dozen list of tax scams for 2017
• 2016 — IRS wraps up the Dirty Dozen list of tax scams for 2016
• 2015 — IRS completes the Dirty Dozen tax scams for 2015
• 2014 — IRS releases the Dirty Dozen tax scams for 2014