Scam artists are offering to prepare tax refunds for Social Security benefits. The victim is told to get 1099f forms for the last 3 years. The scammer uses the forms to prepare the returns for a fee. The returns mistakenly show benefits as income, then takes the standard deduction to create a refund. When the victim files the tax return, they'll get the refund from the IRS. But when the IRS realizes the mistake, they'll either deduct the money back from the victim's account or demand it back. By then, the scam artist is gone with the fee the victim paid to prepare the returns.