Printable Form 2026

IRS Publication 5461-C – IRS Forms, Instructions, Pubs 2026

IRS Publication 5461-C – IRS Forms, Instructions, Pubs 2026 – IRS Publication 5461-C, titled “Businesses should watch out for tax-related scams and implement safeguards”, is an official one-page IRS document (Catalog Number 75060Y, revised November 2022) available for download as a PDF from the IRS website: https://www.irs.gov/pub/irs-pdf/p5461c.pdf.

This publication serves as a concise alert for businesses, emphasizing the ongoing risks of tax-related identity theft, scams, and cyberattacks. It highlights that most cyberattacks target small businesses with fewer than 100 employees, making them particularly vulnerable.

Key Warnings from IRS Publication 5461-C

The IRS stresses vigilance against various tax-related scams, with a special focus on the W-2 scam. In this common scheme, cybercriminals impersonate employers or executives (often via urgent emails) to trick payroll or HR staff into sending employee W-2 forms containing sensitive income and SSN information. Scammers then use this data to file fraudulent tax returns and steal refunds.

The publication notes the IRS’s ongoing efforts to protect businesses, such as masking sensitive information on business transcripts.

Essential Safeguards and Protective Measures

To combat these threats, businesses should:

  • Adopt best security practices for small businesses, including strong passwords, regular software updates, employee training on phishing recognition, and secure handling of tax documents.
  • Use multi-factor authentication (MFA) wherever possible, especially for email, payroll systems, and IRS online accounts.
  • Monitor communications carefully—verify requests for sensitive information (like W-2s) through known, trusted channels rather than replying to unsolicited emails.
  • Report suspected identity theft promptly using Form 14039-B, the Business Identity Theft Affidavit, available through the IRS.
  • Visit the “Business” section on IRS’s Identity Theft Central at IRS.gov/IdentityTheft for additional resources and guidance.

Current Tax Scam Landscape for Businesses (2025–2026 Insights)

Tax scams evolve rapidly, and recent IRS warnings (as of 2025–2026) build on the themes in Publication 5461-C. The IRS’s annual Dirty Dozen list for 2025 highlights persistent dangers, including:

  • New client scams and spear phishing — Cybercriminals pose as potential clients to trick tax professionals and businesses into sharing data or clicking malicious links.
  • W-2 data theft via email targeting businesses and payroll providers.
  • Schemes involving fake claims for credits like the Employee Retention Credit (ERC) or clean energy tax credits, often promoted misleadingly.
  • Phishing/smishing attempts impersonating the IRS, demanding immediate action or payments.

The IRS reminds businesses that it never initiates contact via email, text, or social media to demand payments or personal information. Official communications come primarily through U.S. mail.

Small businesses remain prime targets due to often limited cybersecurity resources. Implementing safeguards like those recommended in Publication 5461-C can significantly reduce risks.

How to Stay Protected Year-Round?

  1. Educate your team — Train employees to spot red flags, such as urgent requests for W-2s, unexpected IRS “demands,” or unsolicited offers for tax help.
  2. Secure your systems — Enable MFA, use antivirus software, and back up data regularly.
  3. Verify independently — If you receive a suspicious tax-related communication, contact the IRS directly via official channels (e.g., 800-829-1040 for individuals or business-specific lines).
  4. Report incidents — Use Form 14039-B for business identity theft, and report phishing to [email protected].
  5. Consult reliable sources — Rely on IRS.gov for updates, including the Dirty Dozen list and scam alerts.

By heeding the guidance in IRS Publication 5461-C and staying informed about evolving threats, businesses can better protect their operations, employees, and financial data from tax-related scams. Download the full PDF directly from the IRS for the official wording: https://www.irs.gov/pub/irs-pdf/p5461c.pdf. Always cross-reference with the latest IRS newsroom releases for the most current advice.