The IRS added abusive undistributed long-term capital gains claims to its list this year after it saw an uptick in overstated or fabricated claims on Form 2439. Shareholders of investment funds or real estate trusts can claim a refundable tax credit for taxes paid on undistributed capital gains on the form.

“Improper claims may result in refund delays, audits, penalties, or enforcement action,” The agency said. This scheme replaced fuel tax credit concerns.

Other scams on the list included: impersonation by email, text, and calls, fake charities and misleading advice on social media. The IRS said it reported over 600 social media impersonators during 2025.

“Today, Slam the Scam Day, provides a great opportunity to remind everyone to remain vigilant and watch out for scams because thieves continuously adjust the pitches they use to take advantage of honest taxpayers,” said IRS Chief Executive Officer Frank Bisignano in a press release.