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Federal housing law

0426 Publ 5961 (PDF)

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5961.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).


Protect your business from tax scams

Watch for these common signs of tax-related scams

  • Fake requests for W-2s.

  • Tax advice from misleading social media messages and posts urging you to:

{ File fraudulent tax documents.

{ Use tax software to manually prepare a Form W-2, Wage and Tax Statement, with false income information.

{ Pay fees to a preparer based on your refund amount.

{ Misrepresent your eligibility for tax credits.

Don’t ignore these signs of possible identify theft

  • You’re unable to e-file a return because one was already filed with the same EIN or SSN.

  • You receive a rejection notice for a routine extension to file request because a return with duplicate EIN or SSN is already on file.

  • You receive an unexpected tax transcript or IRS notice that doesn’t match anything submitted.

  • You receive or from the IRS.

  • You aren’t receiving expected or routine correspondence from the IRS because the business address has been changed.

Safeguard your systems and data with strong security actions

  • Add anti-malware/anti-virus security software with automatic updates enabled on all devices.

  • Use responsible passwords and multi-factor authentication when available.

  • Enter personal data only on secure sites with web addresses that begin with “https.”

Educate your employees

Help employees protect themselves and your business with information about data security. Visit for steps to protect their account or share the .

Safeguard your EIN

Keep your Employer Identification Number (EIN) safe and the application up to date with accurate, responsible party and contact information. Use Form to update your EIN.

Report scams and tax fraud

You can help prevent fraud in the following ways:

  • Report suspected tax fraud, scams, identity theft, or other tax-related wrongdoing at .

  • Tell us about data losses related to W-2 scams by emailing and providing contact information. In the subject line, type “W2 Data Loss” so that the email makes it to the right people. Don’t attach any employee personally identifiable information.

  • Notify states of any disclosures of W-2s or other identity information by emailing .

For more information, visit IRS.gov/taxscam or scan the QR code.

Publication 5961 (Rev. 4-2026) Catalog Number 94911U Department of the Treasury Internal Revenue Service www.irs.gov

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