The Internal Revenue Service has released a list of scams to remind taxpayers to use caution this tax season.

Taxpayers can encounter these scams at any point during the year, but they are most prevalent during filing season, according to the IRS.

"Taxpayers should be on the lookout for tax scams using the IRS name,” said IRS Commissioner John Koskinen. “Scams can be sophisticated and take many different forms. We urge people to protect themselves and use caution when viewing e-mails, receiving telephone calls or getting advice on tax issues.”

The following tax scams are the most common, with number one being the most widespread, says the IRS.

No. 10

Falsely Claiming Zero Wages or Using False Form 1099










Filing a phony information return is an illegal way to lower the amount of taxes an individual owes. Typically, a substitute Form W-2 or a “corrected” Form 1099 is used as a way to improperly reduce taxable income to zero. Such schemes can result in financial penalties or criminal prosecution.