Ways to tell if the IRS is reaching out or if it’s a scammer

Identity thieves can prey on anyone, at any time. Here are some helpful tips for taxpayers to know when it’s really the IRS or not.

The IRS doesn’t make initial contact through email or social media channels. Some common electronic scams thieves use are:

Sending phishing emails to taxpayers
Posing as an IRS social media account to contact taxpayers about a fake bill or refund
Texting taxpayers about fake “tax credits” or “stimulus payments”

These messages will often direct taxpayers to click fraudulent links they claim are IRS websites or other online tools.

The IRS only sends text messages with the taxpayer’s permission and only collects the taxpayer’s cell phone number or email address if they subscribe to receive messages from the agency.

Letters and notices

A letter or notice is the first way the IRS will contact a taxpayer. There are a few ways a taxpayer can check to see if it’s really the IRS:

Log in to their secure IRS Online Account to see if the letter or notice is in their file
Review common IRS letters and notices: Understanding Your IRS Notice or Letter
Contact IRS customer service directly to authenticate it
Verify any collection notice from a private collection agency has the same Taxpayer Authentication Number as the Notice CP40 the taxpayer received from the IRS.

Phone calls

IRS agents may call to confirm an appointment or discuss items for a scheduled audit, after an initial letter or notice. Taxpayers should know:

The IRS doesn’t leave pre-recorded, urgent or threatening messages. Scammers will falsely tell victims if they do not call back, a warrant will be issued for their arrest.
Private collection agencies contracted by the IRS may call taxpayers to collect certain outstanding inactive tax liabilities, but only after the taxpayer and their representative have received written notice.
The IRS and its authorized private collection agencies will never ask a taxpayer to pay using any form of pre-paid card, store or online gift card. Taxpayers can review the IRS payments page at IRS.gov/payments for all legitimate ways to make a payment.

Protect Against Fraudsters

IRS identity protection PINs, or IP PINs, are a vital tool to protect taxpayers from fraudsters trying to steal personal and financial information. Taxpayers are encouraged to establish an IRS Online Account and request an IP PIN.

Important things to know about an IP PIN

Anyone with an SSN or an ITIN can get an IP PIN including individuals living abroad.
It’s a six-digit number known only to the taxpayer and the IRS.
It helps us verify the taxpayer’s identity when filing a tax return. The account is protected even if there is no filing requirement.
Only taxpayers who can verify their identity can get an IP PIN.
Tax professionals can’t get an IP PIN on behalf of their client but may obtain it directly from the taxpayer for filing purposes.
Each IP PIN is valid for one year. When it expires, a new one is generated for security reasons.
Taxpayers with an IP PIN must use it when filing any federal tax returns during the year, including prior year tax returns or amended tax returns.
The program is voluntary, though it’s strongly encouraged.
The IRS will never call, email or text the taxpayer to request their IP PIN.

How to request an IP PIN

The fastest way to get an IP PIN is to request one through IRS Online Account, under the “Profile” page. If taxpayers don’t already have an account on IRS.gov, they must register to validate their identity. Taxpayers should review the identity verification requirements before they use the Get an IP PIN tool.

Tax professionals should advise clients affected by identity theft to request an IP PIN. Even if a thief has already filed a fraudulent tax return, an IP PIN could prevent the taxpayer from being a repeat victim of tax-related identity theft.

Taxpayers who can’t validate their identity online can still get an IP PIN. Taxpayers who can’t validate their identity online and whose income is below a certain threshold can file Form 15227 (EN-SP), Application for an Identity Protection Personal Identification Number PDF. The 2025 threshold is $84,000 for individuals or $168,000 for married couples filing joint returns.

Taxpayers who can’t validate their identity online or by phone, those who are ineligible to file a Form 15227 or those who are having technical difficulties can make an appointment at a Taxpayer Assistance Center.

If you Suspect a fraud

If you suspect someone is pretending to be an IRS agent, it’s crucial to take the following steps:

Do not provide any information or make any payments to the caller. Hang up the phone immediately.
Report the incident to the Treasury Inspector General for Tax Administration (TIGTA). You can do this by using their online IRS Impersonation Scam Reporting form or by calling 1-800-366-4484.
File a complaint with the Federal Trade Commission (FTC) via their website, ReportFraud.ftc.gov. Be sure to include “IRS Telephone Scam” in the comments section.
Report the scam to [email protected] and include “IRS Phone Scam” in the subject line of the email.

Remember, the IRS will generally first contact taxpayers by mail, not by phone, email, or social media to request personal or financial information. They will never demand immediate payment through specific methods like prepaid debit cards, gift cards, or wire transfers, and they won’t threaten immediate arrest or deportation.

Email, text and social media