IR-2026-112: IRS warns of tax credit scams targeting the tribal community

IRS Newswire September 18, 2026 Issue Number: IR-2026-112 Inside This Issue IRS warns of tax credit scams targeting the tribal community Taxpayers and tribal communities should beware of fraudulent schemes IR-2026-112, Sept. 18, 2026 WASHINGTON — The Internal Revenue Service today warned taxpayers, tribal communities, businesses and tax professionals about promoters selling fake “Tribal Tax Credits” that do not exist under federal law. Promoters are falsely claiming that these credits can reduce federal tax liabilities or generate refunds. Promoters market these fake credits generically as “Tribal Tax Credits,” “Native American Tax Credits,” “Sovereign Tribal Tax Credits,” or similar names. These federal tax credits do not exist, and taxpayers who claim them may face civil and criminal penalties. “Protecting taxpayers and the integrity of the tax system remains central to the IRS mission,” said IRS Chief Executive Officer Frank J. Bisignano. “For that reason, the IRS will always confront abusive and illegal tax schemes that, if left unchallenged, could undermine confidence in our tax system.” Promoters typically encourage taxpayers to purchase the purported credits from an entity they claim is associated with a tribal community. They may promise a significant return on investment by reducing an existing tax liability or generating a tax refund, and they may pressure taxpayers to act quickly. Promoters may also urge taxpayers who previously claimed these fake credits to challenge the IRS during an audit. A federal tax return claiming a nonexistent Tribal Tax Credit contains a false claim, regardless of whether a refund was issued initially based on the fake Tribal Tax Credit. Taxpayers are responsible for the accuracy of information reported on their tax returns. Participating in an abusive tax scheme can result in the assessment of the correct tax owed, penalties, interest, and, potentially, fines and imprisonment. Financial advisors and tax professionals should be cautious if approached by promoters and avoid enabling these schemes. How promoters misrepresent tax law Promoters often use legitimate tax provisions or government programs to make fraudulent schemes appear credible. For example, they may: Claim a government agreement exists. Promoters may cite a purported agreement between the Treasury Department, Department of the Interior, and/or certain tribal governments that allows conversion of tribal trust fund payments into federal tax credits. No such agreement exists. Misrepresent transferable tax credits. Promoters may cite provisions allowing sale or transfer of certain credits among taxpayers. Federal law permits transfers only for specific clean energy credits and does not create a Tribal Tax Credit. Misuse the New Markets Tax Credit. Promoters may reference Internal Revenue Code Section 45D and the New Markets Tax Credit. That program has no relationship to these fake Tribal Tax Credits. Make false claims about tribal ownership. Promoters may claim that a company owned by tribal members can receive tax credits due to its sovereign status. No federal statute or agreement creates such a credit. Misrepresent executive orders or federal law. Promoters may cite presidential executive orders and provisions of the Internal Revenue Code as authority for a Tribal Tax They do not create such a credit. Point to previously accepted returns. Promoters may claim that the IRS’s acceptance of a previously filed return proves the credit is valid. Acceptance of a return does not mean the IRS has approved a credit claimed on that return. Promoters may charge a fee for arranging the purported purchase of the credit or creating supporting documentation. They may also provide purported legal opinions that they claim were prepared or endorsed by a reputable law firm or attorney. Watch for red flags Taxpayers, tribal communities, businesses, and tax professionals should be aware of warning signs of an abusive scheme, including: Offers to purchase tax credits for substantially less than their value. Claims that only a limited number of credits are available or that taxpayers must act quickly. References to government or interagency agreements that are not publicly available. Legal opinions that cannot be verified directly with the attorney or law firm identified. Requests to sign a nondisclosure agreement before receiving basic information about the credit. How to report tax schemes Taxpayers and tribal communities can use Form 14242, Report Suspected Abusive Tax Promotions or Preparers, to report a suspected abusive tax avoidance scheme and tax return preparers who promote such schemes. Taxpayers with information about tax fraud or other illegal tax-related activity can report it at  IRS.gov/submitatip. For more information about common tax schemes and scams, visit Tax Scams on IRS.gov. Back to Top         Thank you for subscribing to the IRS Newswire, an IRS e-mail service. RECEIVE TEXT MESSAGES FROM THE IRS! Did you know you can now receive IRS bulletins directly on your mobile phone? Stay informed wherever you are with convenient text message updates. Some IRS topics like IRS Newswire and QuickAlerts are available for text subscription, giving you faster access to important information through a new, easy-to-use communication channel. Additional topics will be added throughout the year, expanding the information you can receive by text. Opt-in today to start receiving IRS text message bulletins and stay connected on the go. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. 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No. 2026-10: IDES Testing Session Coming Soon for Foreign Filer TCC Account Users

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e-News for Withholding Agents September 18, 2026 Issue Number:  2026-10 IDES Testing Session Coming Soon for Foreign Filer TCC Account Users The International Data Exchange Service (IDES) for Foreign Filer TCC Account users will be open for testing this October. As the testing session approaches, the dates will be announced. The test session will only be open to Foreign Filer TCC Account users that completed IDES enrollment before the testing window becomes available. A completed IDES enrollment means the IDES account is active with a valid Digital Certificate attached. All testing sessions will be announced on the IDES Testing Schedule web page. If you need immediate assistance, contact the IDES Help Desk. Reminder: Before enrolling in IDES, Foreign Filer TCC Account users will need to complete their registration to obtain a TCC GIIN and request a TCC. For more information, system access, registration instructions, and additional assistance, visit the Foreign Filer Transmitter Control Code (TCC) Registration page on IRS.gov. Available Foreign Filer TCC Registration System resources include: Publication 6167, Foreign Filer Transmitter Control Code (TCC) Registration – Quick Steps Publication 6170, Foreign Filer TCC Registration User Guide Foreign Filer TCC Registration Frequently Asked Questions Publication 5190, International Data Exchange Service User Guide Back to top Thank you for subscribing to e-News for Withholding Agents, an IRS email service. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. RECEIVE TEXT MESSAGES FROM THE IRS! Did you know you can now receive IRS bulletins directly on your mobile phone? Stay informed wherever you are with convenient text message updates. Some IRS topics like IRS Newswire and QuickAlerts are available for text subscription, giving you faster access to important information through a new, easy-to-use communication channel. Additional topics will be added throughout the year, expanding the information you can receive by text. Opt-in today to start receiving IRS text message bulletins and stay connected on the go. This message was distributed automatically. Please Do Not Reply To This Message. e-file Resources   IRS.gov Qualified Intermediaries (QI) News e-File for Large Business and International (LB&I) Other Useful Links Withholding Agent Qualified Intermediary FATCA Home Page Tax Professionals Home Forms and Instructions e-Services Internal Revenue Bulletins Taxpayer Advocate Service

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No. 2026-12: IDES Testing Session Coming Soon for Foreign Filer TCC Account Users

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FATCA News & Information September 18, 2026
Useful Links: IRS.gov FATCA Home News Essentials Key FATCA Provisions News Releases IRS - The Basics IRS Guidance Media Contacts e-News Subscriptions IRS Resources Contact My Local Office Filing Options Forms & Instructions Frequently Asked Questions News Taxpayer Advocate Where to File	Issue Number:  2026-12 IDES Testing Session Coming Soon for Foreign Filer TCC Account Users The International Data Exchange Service (IDES) for Foreign Filer TCC Account users will be open for testing this October. As the testing session approaches, the dates will be announced. The test session will only be open to Foreign Filer TCC Account users that completed IDES enrollment before the testing window becomes available. A completed IDES enrollment means the IDES account is active with a valid Digital Certificate attached. All testing sessions will be announced on the IDES Testing Schedule web page. If you need immediate assistance, contact the IDES Help Desk. Reminder: Before enrolling in IDES, Foreign Filer TCC Account users will need to complete their registration to obtain a TCC GIIN and request a TCC. For more information, system access, registration instructions, and additional assistance, visit the Foreign Filer Transmitter Control Code (TCC) Registration page on IRS.gov. Available Foreign Filer TCC Registration System resources include: Publication 6167, Foreign Filer Transmitter Control Code (TCC) Registration – Quick Steps Publication 6170, Foreign Filer TCC Registration User Guide Foreign Filer TCC Registration Frequently Asked Questions Publication 5190, International Data Exchange Service User Guide Back to top Thank you for subscribing to FATCA News & Information, an IRS e-mail service. For more information on federal taxes please visit IRS.gov. RECEIVE TEXT MESSAGES FROM THE IRS! Did you know you can now receive IRS bulletins directly on your mobile phone? Stay informed wherever you are with convenient text message updates. Some IRS topics like IRS Newswire and QuickAlerts are available for text subscription, giving you faster access to important information through a new, easy-to-use communication channel. Additional topics will be added throughout the year, expanding the information you can receive by text. Opt-in today to start receiving IRS text message bulletins and stay connected on the go. This message was distributed automatically from the FATCA News & Information mailing list. Please Do Not Reply To This Message.

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No. 2026-12: IDES Testing Session Coming Soon for Foreign Filer TCC Account Users

Qualified Intermediaries News September 18, 2026 Issue Number:  2026-12 IDES Testing Session Coming Soon for Foreign Filer TCC Account Users The International Data Exchange Service (IDES) for Foreign Filer TCC Account users will be open for testing this October. As the testing session approaches, the dates will be announced. The test session will only be open to Foreign Filer TCC Account users that completed IDES enrollment before the testing window becomes available. A completed IDES enrollment means the IDES account is active with a valid Digital Certificate attached. All testing sessions will be announced on the IDES Testing Schedule web page. If you need immediate assistance, contact the IDES Help Desk. Reminder: Before enrolling in IDES, Foreign Filer TCC Account users will need to complete their registration to obtain a TCC GIIN and request a TCC. For more information, system access, registration instructions, and additional assistance, visit the Foreign Filer Transmitter Control Code (TCC) Registration page on IRS.gov. Available Foreign Filer TCC Registration System resources include: Publication 6167, Foreign Filer Transmitter Control Code (TCC) Registration – Quick Steps Publication 6170, Foreign Filer TCC Registration User Guide Foreign Filer TCC Registration Frequently Asked Questions Publication 5190, International Data Exchange Service User Guide Back to top Thank you for subscribing to the Qualified Intermediaries e-mail list, an IRS e-mail service. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. This message was distributed automatically from the Qualified Intermediaries mailing list. Please Do Not Reply To This Message. RECEIVE TEXT MESSAGES FROM THE IRS! Did you know you can now receive IRS bulletins directly on your mobile phone? Stay informed wherever you are with convenient text message updates. Some IRS topics like IRS Newswire and QuickAlerts are available for text subscription, giving you faster access to important information through a new, easy-to-use communication channel. Additional topics will be added throughout the year, expanding the information you can receive by text. Opt-in today to start receiving IRS text message bulletins and stay connected on the go. To subscribe to or unsubscribe from another list, please go to the Main Subscription Page on the IRS.gov web site. Useful Links IRS.gov Qualified Intermediary Home FATCA Home Other Useful Links About Form 1042 Form 1042 Modernized e-File (MeF) About Form 1042-S IRS Guidance

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Consejo tributario del IRS 2026-69SP: Impuestos estimados no son solo para quienes trabajan por cuenta propia

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Consejos Tributarios del IRS 14 de septiembre de 2026
Esenciales de Noticias Noticias en Español Consejos Tributarios del Cuidado de Salud Oficina de Prensa Fraudes Tributarios Alrededor de la Nación Temas de Interés IRS.gov/Español   Consejos Tributarios Centro Multimediático Hojas de Datos Recursos del IRS Medios Sociales y el IRS Contacto de Mi Oficina Local Formularios e Instrucciones Defensor del Contribuyente Los Derechos del Contribuyente	Consejo tributario del IRS 2026-69SP Impuestos estimados no son solo para quienes trabajan por cuenta propia Por lo general, las personas que trabajan por cuenta propia pagan su impuesto federal sobre los ingresos mediante pagos de impuestos estimados. Sin embargo, no son las únicas que podrían tener que pagar impuestos estimados. El impuesto federal sobre los ingresos se paga a medida que se ganan o reciben ingresos durante el año. Las dos maneras de pagar los impuestos federales son mediante la retención o los impuestos estimados. Los contribuyentes que reciben ingresos de fuentes no sujetas a retención o a quienes no se les retiene lo suficiente podrían tener que realizar pagos de impuestos estimados. La próxima fecha de vencimiento para realizar un pago de impuestos estimados es el 15 de septiembre. Veamos con más detalle quiénes podrían tener que pagar impuestos estimados para asegurarse de cumplir con sus obligaciones tributarias. Quién puede pagar impuestos estimados Las personas que trabajan por cuenta propia generalmente pagan sus impuestos de esta manera. Aunque un contribuyente no trabaje por cuenta propia, podría tener que pagar impuestos estimados si recibe ingresos de fuentes tales como: Intereses Dividendos Pensión para el cónyuge divorciado Ganancias de capital Regalías Alquileres Premios y galardones Por lo general, los individuos, incluidos los propietarios únicos, socios y accionistas de sociedades anónimas de tipo S, tienen que realizar pagos de impuestos estimados si esperan adeudar $1,000 o más en impuestos al presentar su declaración. El impuesto estimado se usa para pagar no solo el impuesto sobre los ingresos, sino también otros impuestos, como el impuesto sobre el trabajo por cuenta propia y el impuesto mínimo alternativo.    Maneras de pagar Los contribuyentes pueden pagar en línea, usar el Formulario 1040-ES y pagar por correo (en inglés), o pagar por teléfono. Además, las personas pueden pagar a través de su Cuenta en línea del IRS, donde también pueden consultar su historial de pagos y otros registros tributarios. Los negocios ahora pueden realizar los pagos de impuestos de negocios más comunes, incluidos los impuestos estimados y los depósitos de impuestos federales, a través de su Cuenta de impuestos de negocios o mediante Pago Directo para negocios. La mayoría de los contribuyentes que realizan pagos de impuestos estimados pagan trimestralmente. Sin embargo, también pueden realizar los pagos semanalmente, cada dos semanas, mensualmente, etc., siempre y cuando hayan pagado lo suficiente al final del trimestre. Visite IRS.gov/pagos para ver todas las opciones. Para obtener más información, consulte la Publicación 505, Retención de impuestos e impuesto estimado (en inglés). Evite las multas Los contribuyentes que no pagaron suficientes impuestos durante el año, ya sea mediante la retención o los pagos de impuestos estimados, podrían tener que pagar una multa. Por lo general, el IRS puede calcularles esta multa. Conocer los requisitos y pagar a tiempo es clave para evitar multas. Más información Publicación 505 (2026), Retención de impuestos e impuesto estimado (en inglés) IRS.gov: Impuestos estimados Back to top         Gracias por suscribirse a Consejos Tributarios en Español del IRS, un servicio de correo electrónico del IRS. Para obtener más información sobre los impuestos federales, por favor visite la página de internet IRS.gov. Este mensaje fue distribuido automáticamente de la lista de correos electrónicos de Consejos Tributarios en Español del IRS. Por favor no responda a este mensaje.

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