Quick Review: Tax identity theft can begin months before taxpayers submit returns. October through December is an important preparation window for securing IRS accounts, reviewing tax records, choosing an Identity Protection PIN, and establishing a process for responding to suspicious activity.
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A New Channel for Evaluating Tax Identity Protection
Tax season may feel distant in the fall, but the risk of irs identity theft does not follow the calendar. Identity thieves can use stolen Social Security numbers and taxpayer information to submit fraudulent returns before the legitimate taxpayer files.
That timing creates a difficult situation. When January arrives, a fraudulent return may already exist in the taxpayer’s name, potentially delaying a legitimate refund and triggering identity-verification requirements. Preparing during the quieter months can help taxpayers and tax professionals recognize warning signs sooner and organize a stronger response.
Why the October-to-December Window Matters
The period between the end of one filing season and the start of the next is often treated as an administrative pause. Taxpayers may not be checking IRS accounts, reviewing income records, or thinking about refunds. Criminals, however, can continue using exposed information throughout the year.
A fraudulent return filed early may create several problems:
- The legitimate taxpayer’s electronic return may be rejected because a return already used the Social Security number.
- A refund may be delayed while the IRS verifies the taxpayer’s identity.
- The taxpayer may receive an unexpected IRS authentication letter.
- Incorrect wage or income information may appear under the taxpayer’s records.
- Resolving the issue may require forms, documentation, and extended communication with the IRS.
The key issue is not only how a fraudulent return is filed. It is when the taxpayer becomes aware of it. A person who discovers suspicious activity before filing season can begin documenting the issue and reviewing official options before attempting to submit a return.
What the IRS Security Summit Warned in September 2026
On September 16, 2026, the IRS and its Security Summit partners closed their five-week “Protect Your Clients; Protect Yourself” awareness series with a reminder that tax professionals remain prime targets for identity thieves.
Tax professionals hold large volumes of sensitive information, including Social Security numbers, income documents, bank details, prior tax returns, and authorization records. A single compromised tax practice can expose information belonging to many taxpayers.
The IRS identified several continuing threats:
- New-client schemes: Criminals pose as prospective clients and send malicious links or attachments disguised as tax documents.
- EFIN, PTIN, and CAF scams: Phishing messages attempt to obtain preparer identification numbers or authorization records.
- IRS impersonation: Fraudsters use email, text messages, phone calls, direct messages, and spoofed caller ID.
- Misleading tax advice: Social media posts may encourage taxpayers to claim credits or report information inaccurately.
The IRS also listed warning signs that taxpayers and tax professionals should understand. These include an unexpected IRS authentication letter, an IRS Online Account created without authorization, a tax transcript the taxpayer did not request, or a refund issued even though no return was filed.
The warning is especially relevant during the off-season because tax professionals are often preparing systems, onboarding clients, and collecting documents before returns are submitted.
How Early Filing Can Affect a Legitimate Refund
Tax identity theft often involves a criminal submitting a return using a taxpayer’s identifying information. The return may include fabricated income, deductions, dependents, or refund calculations. The criminal’s objective is to have the return accepted and the refund sent before the legitimate taxpayer submits accurate information.
This does not mean that every rejected return or delayed refund is proof of fraud. Administrative errors, duplicate filings, amended returns, and incorrect information from employers or payers can also create problems.
However, the timing makes early awareness valuable. A taxpayer who waits until filing day to review IRS activity may encounter the problem at the most stressful point of the year. The taxpayer may then need to:
- Confirm whether a return was filed.
- Complete IRS identity-verification procedures.
- Gather prior returns and supporting documents.
- Explain the issue to a tax professional.
- Wait for the IRS to review and resolve the account.
A proactive tax identity theft protection strategy does not guarantee that fraud will not occur. It helps create visibility and a defined process before the taxpayer is under a filing deadline.
Steps Taxpayers Can Take Before Filing Season
October through December provides time to strengthen account security and review available IRS tools. Taxpayers should consider the following checklist.
1. Secure the IRS Online Account
Taxpayers should create or review an IRS Online Account through IRS.gov. The account can provide access to tax records and other account information after the taxpayer completes the IRS identity-verification process.
Use a unique password and enable multifactor authentication where available. Taxpayers should access the account by typing IRS.gov into the browser rather than clicking a link in an unexpected email or text message.
2. Consider an Identity Protection PIN
An Identity Protection PIN, or IP PIN, is a six-digit number that helps the IRS verify a taxpayer’s identity when a federal return is filed. The IRS states that eligible taxpayers can enroll through an IRS Online Account.
An IP PIN is not a complete identity protection program, but it can add an official IRS verification step. Taxpayers should review the IRS Identity Protection PIN guidance for current enrollment instructions and requirements.
3. Review Available Tax Records
Taxpayers can review IRS transcripts for unfamiliar filing or income activity. A tax transcript is an IRS summary of information associated with a tax return or account.
Useful records may include:
- Tax Return Transcript: Information from the original return.
- Tax Account Transcript: Payments, adjustments, balances, and other account activity.
- Wage and Income Transcript: Forms W-2, 1099, and other income documents reported under the taxpayer’s identification number.
An unfamiliar entry does not automatically establish identity theft. Taxpayers should compare it with pay records, prior returns, employer information, and IRS notices. Tax Guardian’s guide on how to check IRS transcripts for identity theft explains what to review and how to preserve documentation.
4. Review Who Has Access to Tax Information
Taxpayers should identify which tax professionals, payroll providers, financial institutions, and family members have access to tax documents. Access should be limited to people and organizations that require the information.
Tax professionals should also review written security procedures, require multifactor authentication, update antivirus and firewall protections, maintain secure backups, and train staff to identify suspicious messages. The IRS refers to these foundational practices as the Security Six.
5. Create a Response File
A response file can streamline communication if suspicious activity appears. It should be stored securely and may include:
- Copies of prior federal and state returns.
- W-2 and 1099 records.
- IRS notices and authentication letters.
- Tax professional contact information.
- A record of when the taxpayer accessed IRS accounts.
- Notes documenting unexpected activity or communications.
Keeping these records organized does not resolve fraud by itself. It can, however, reduce the time needed to explain the situation to the IRS or a qualified tax professional.
Why Tax Professionals Need an Off-Season Security Review
The September Security Summit reminder focused heavily on tax professionals because they are concentrated sources of taxpayer information. A tax practice can become a target through a fake new-client inquiry, a malicious attachment, a stolen password, or an impersonation message requesting sensitive credentials.
Before filing season, tax professionals should:
- Review their written information security plan.
- Require multifactor authentication for relevant systems.
- Confirm that backups are current and protected.
- Train employees to recognize phishing and impersonation attempts.
- Review access permissions for former employees and contractors.
- Establish a process for reporting suspected data theft.
- Confirm current IRS and state reporting contacts.
The IRS recommends that tax professionals report data theft promptly to their IRS Stakeholder Liaison and the appropriate state tax agency. Early reporting can help affected parties understand what protective steps may be appropriate.
Where Tax Guardian Fits Into Pre-Season Readiness
Traditional identity monitoring often focuses on credit reports and financial accounts. Those services may not show an unfamiliar tax return, income document, refund-related entry, or other IRS account activity when it first appears.
Tax Guardian is designed to provide tax-specific visibility throughout the year. Depending on the selected plan, the service continuously monitors IRS accounts for suspicious activity, sends alerts by text or email, and offers recovery support for eligible members.
Tax Guardian does not claim to prevent tax identity theft. Monitoring cannot eliminate every risk, and it does not replace the IRS, an accountant, attorney, or qualified tax professional. Its purpose is to help taxpayers identify suspicious IRS activity sooner and streamline the next steps when an issue requires attention.
Taxpayers can review Tax Guardian’s tax identity protection services and plans and pricing to understand available features and applicable terms.
Frequently Asked Questions
Can someone file a fraudulent tax return before filing season officially begins?
Yes. Criminals may submit fraudulent returns as soon as electronic filing systems and related processes become available. Taxpayers should not assume that the October-to-December period is inactive or risk-free.
Does an early-filed fraudulent return always steal the taxpayer’s refund?
No. A fraudulent filing may be rejected, delayed, or identified by the IRS. However, it can still create account complications, delay a legitimate refund, and require identity-verification procedures.
Is an IRS Identity Protection PIN the same as tax identity theft protection?
No. An IP PIN is an IRS verification tool that can help prevent someone else from filing a federal return using a taxpayer’s identifying information. Broader tax identity theft protection may include account monitoring, alerts, recovery support, and other features, depending on the provider and plan.
What should a taxpayer do after finding unfamiliar IRS activity?
The taxpayer should save the relevant records, compare the information with personal documents, avoid responding through unverified links, and contact the IRS through an official channel. A qualified tax professional can help interpret the information and determine which steps may apply.
Make the Quiet Season Count
The months before filing season are not an empty space in the tax calendar. They are an opportunity to secure IRS accounts, review records, enroll in available protections, and establish a clear response process before a filing deadline creates additional pressure.
The IRS Security Summit’s September 2026 reminder reinforces the importance of year-round awareness, particularly for taxpayers who share sensitive information with tax professionals. A thoughtful tax identity theft protection strategy cannot guarantee that fraud will not happen, but it can help taxpayers recognize suspicious activity and respond in a more organized way.
IRS source: Security Summit closes summer series with data security reminder for tax pros
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