IRS announced its annual Dirty Dozen list of tax scams for 2026 that threaten the tax and financial information of taxpayers, businesses, and tax professionals. A notable change to this year’s list is the addition of abusive undistributed long-term capital gains claims as item #6, replacing prior fuel tax credit concerns, as the IRS sees an increase in overstated or fabricated claims tied to Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains. The IRS advises all taxpayers to remain cautious year-round, as criminals will always be on the lookout for new ways to obtain money, personal identifiable information, and data. 本年度报税季即将来临，国税局于今日发布了本年度的“Dirty Dozen tax scam ”，旨在教育纳税人（也包括税务专业人士）关于身份盗窃和其他形式的欺诈行为。这项举措已经实施20多年。 今年list的最大变动是，将“滥用的未分配长期资本利得申报”列为#6项，取代了此前的燃油税抵免。 以下为本所联邦税务师在本年度scam中摘选的部分内容： #3. Fake charities. Fraudsters often exploit tragedies and disasters by creating fake charities to collect donations and personal information. 向慈善机构捐赠金钱或物品的纳税人，如果列举扣除，可能可以在联邦报税表中申请扣除，但慈善捐赠只有在捐赠给国税局认可的合格免税组织时才可以。 #4. Misleading tax advice on social media. Viral “tax hacks” can push taxpayers to file returns with false information or claim credits they don’t qualify for, leading to refund delays, audits, penalties, or worse. The IRS continues to warn that social media-driven misinformation and disinformation remain a major driver of tax scams. 误导性的“税务建议”，可能会促使纳税人提交虚假信息或申报不符合资格的抵免，导致退税延迟、审计、罚款甚至更严重（刑事责任）的情况。 #6. Abusive undistributed long-term capital gains claims. The IRS identified an increase in the abuse of Form 2439. This form allows shareholders of certain investment funds or real estate trusts to claim a refundable credit for taxes paid on undistributed capital gains. Identified schemes involve overstated or fabricated Form 2439 claims, including claims tied to organizations that are not legitimate investment funds or real estate trusts. The IRS has also seen fake claims falsely linked to real, well-known organizations. Improper claims may result in refund delays, audits, penalties, or enforcement action. （本年新增） 2439 表格被滥用（夸大或伪造）的情况有所增加。该表格允许某些投资基金或房地产信托的股东申请可退还未分配资本利得税款的抵免。不当（减免/退税）申请可能导致退款延迟、审计、罚款或执法（如audit）行动。 #7. Bogus “Self-Employment Tax Credit” promotion. Scammers use misleading claims about a broad “self-employment tax credit” to encourage inaccurate filings and generate improper refunds. The IRS reminds taxpayers to rely on trusted sources and qualified tax professionals, not social media promotions, when determining eligibility for credits. “自雇税收抵免”的误导性说法，鼓励不准确的申报并获得不当退款。IRS提醒纳税人在确定抵免资格时，应依赖可信赖的来源和合格的税务专业人士（如CPA,EA,ATTORNEY） #8. Ghost preparers. A “ghost” preparer prepares a return but refuses to sign it and/or refuses to include a Preparer Tax Identification Number (PTIN). When a preparer refuses to sign or provide a PTIN, that is a major red flag; the taxpayer is legally responsible for what is filed. The IRS urges taxpayers to avoid preparers who will not sign the return and to choose reputable help. Taxpayers should never sign a blank or incomplete return. Instead, the IRS reminds taxpayers to use a trusted tax professional for help. 报税员为纳税义务人准备报税表，但拒绝签署和/或拒绝填写PTIN，这是一个重大的警示信号。另外纳税人不应签署空白或不完整的申报表。 #9. Non-cash charitable contribution schemes. Some schemes involve inflated appraisals of donated property using syndicated conservation easements or art. Promoters often promise to eliminate or substantially reduce tax liability. The IRS warns taxpayers not to file returns with made-up information and reminds taxpayers that it can hold refunds while verifying claims. 有些计划涉及利用联合保护地役权或艺术品对捐赠财产进行夸大估价（用于消除或降低税负）。IRS再次提示不要提交虚假申报表，IRS在核实退税申请时可以暂扣退税款。 #10. Overstated withholding schemes (fabricated wage/withholding data). Scammers encourage taxpayers to inflate withholding amounts (sometimes described as “other withholding”) to manufacture a larger refund by reporting zero or little income on incorrect forms. The IRS may delay processing while it verifies wages and withholding against third-party records. Inaccurate claims can lead to penalties and enforcement action. 通过夸大工资/预扣金额，在错误表格上申报零或少量收入来制造更大的退税。IRS会因此迟处理，以核实工资和预扣税款与第三方记录。不准确的claim可能导致处罚和执法行动。 There are multiple variations of the overstated withholding credit scheme, including those involving Forms W-2 and W-2G; Forms 1099-R, 1099-NEC, 1099-DIV, 1099-OID, and 1099-B, as well as the Alaska Permanent Fund Dividend, Schedule K-1 with Withholding Reported, and Unspecified Source of Withholding Credit Claimed. 高估预扣抵免方案有多种情形，包括 W-2 和 W-2G 表格;表格包括 1099-R、1099-NEC、1099-DIV、1099-OID 和 1099-B 表格，以及阿拉斯加永久基金股息表、附表 K-1（已报告预扣税款）和未指定预扣税信用来源。 2026报税季即将来临，IRS基于历年申报数据对纳税人作出的上述风险提示，也意味着上述领域（尤其是 Undistributed Long-Term Capital Gains的滥用）会成为后续audit的重点领域，值得税务专业人士关注。