Then the criminal makes up wage and withholding information, files a tax return electronically (avoiding the need for an actual W-2 form), claims a few deductions and tax credits to produce a larger refund, and waits a couple of weeks for the refund.
Warnings have been repeated about an e-mail phishing scam in which recipients are told they are due a tax refund and asked to fill in an online form with bank or credit card details.