Tax season in the United States brings a wave of impersonators claiming to be from the Internal Revenue Service (IRS). The IRS publishes fairly specific rules on how and when it makes contact, which gives taxpayers a way to test any message. This guide summarises those pages, and applies to the US federal tax agency only; readers in the UK who receive tax scams should see the guide to HMRC scam calls, texts and emails. It is general information, not tax advice.
The IRS’s own warning signs
According to the IRS page “How to know it’s the IRS”, a phone call, email or text message is not from the IRS if it:
- is unexpected;
- rushes the person;
- threatens the person;
- asks for personal or financial information; or
- demands payment now.
The same page says a social media direct message is never from the IRS. Its guidance on recognising tax scams adds that impersonators want people to pay “now or else”, threaten arrest or deportation, and do not let people question or appeal the amount of tax owed. It also warns that odd or misspelled web links can lead to harmful sites instead of IRS.gov.
How the IRS says it makes contact
The IRS lists the channels it uses, and the list is short:
- Mail. The IRS says it normally makes first contact by mail delivered by the US Postal Service. Some letters are sent from private collection agencies, and people can check a notice by searching the IRS notices and letters pages.
- Email. The IRS emails only when the taxpayer has opted in. Notifications from an IRS account come from an address ending in irs.gov, and its news bulletin emails come from a specific govdelivery address.
- Text. Texts are sent only when the taxpayer has opted in, and use specific short codes.
- Phone. The IRS or private collection agencies may call about account matters, and some automated messages direct people to IRS.gov to manage an account or make a payment, without sharing specific details.
- In person. Visits are described as uncommon, and the IRS says it generally sends a letter before one.
The page describes four types of employee who may visit a home or business: revenue agents, revenue officers, criminal investigation special agents and fuel inspectors. Revenue officers, revenue agents and fuel inspectors carry an IRS-issued credential and an HSPD-12 card, each with a serial number and photo, and the IRS says people can ask to see both. If the person does not show these IDs or the taxpayer is unsure, the IRS advises calling the number on the card provided by the officer or agent, and says to call 911 if the person feels unsafe.
Common tax scam types the IRS lists
The IRS’s recognition page groups current schemes, including:
- email and text impersonators who want money or want people to open links or attachments that may harm a computer;
- a scammer sending a fake tax bill to trick the recipient into paying them;
- impersonators of charities, so that a donation goes somewhere unexpected and cannot be deducted;
- dishonest tax preparers, including those who do not sign the return, put the refund in their own account, or require cash payment without a receipt;
- scams aimed at people over 65 or nearing retirement, where withdrawing from a retirement account could affect the tax bill;
- tax-debt “relief” services that promise to settle debts for “pennies on the dollar” and rush people to pay, when eligible taxpayers can deal with the IRS directly;
- W-2 fraud, including phishing emails targeting businesses and payroll companies to steal W-2 data.
Reporting fake IRS contact
The IRS’s reporting page tells people who receive a suspicious email not to reply, click links or open attachments, and to send it to [email protected] with the subject line “IRS” or “Treasury”, saving the email as a file or forwarding it as an attachment where possible. It also lists the Treasury Inspector General for Tax Administration and the Federal Trade Commission as places to report. Businesses that replied to a W-2 phishing email should report the data loss to the IRS at the address it gives on that page. If money or identity was stolen, the IRS points to separate “if you were scammed” steps. The scamsafetyguide.com guide to what to do after paying a scammer in the United States covers the FTC’s steps by payment method.
Frequently asked questions
Can I confirm a letter is genuine?
The IRS says people can check a suspicious letter or notice by searching its pages on notices and letters.
The bottom line
The IRS says its first contact is normally by mail, that it emails and texts only with opt-in, and that it never uses social media direct messages. An unexpected, rushed, threatening message that asks for payment or personal details fails the IRS’s own test. Suspect emails can be sent to [email protected], and people who have lost money should follow the IRS and FTC reporting steps. Readers in other countries should apply the equivalent checks with their own tax authority.