IRS Publication 1075 — Tax Information Security Guidelines
IRS Publication 1075 (Rev. 2024) provides guidance for federal, state, and local agencies and their contractors/agents to ensure the security of Federal Tax Information (FTI) received from the IRS. It establishes requirements based on NIST SP 800-53 for safeguarding FTI throughout its lifecycle. Compliance is mandatory for all entities receiving FTI under IRC Section 6103.
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Framework Domains (6)
Compliance and Reporting
Assessment, authorisation, and CMS oversight
Section 1 - Introduction and General Requirements
| Code | Title |
|---|---|
| P1075-1.1 | General Overview |
| P1075-1.6 | Safeguard Reviews |
Section 2 - Federal Tax Information and Reviews
| Code | Title |
|---|---|
| P1075-2.1 | Authorized Use of FTI |
| P1075-2.2 | Secure Data Transfer |
Section 3-4 - Record Keeping and Secure Storage
| Code | Title |
|---|---|
| P1075-3.1 | FTI Tracking and Accountability |
| P1075-4.1 | Minimum Protection Standards (MPS) |
| P1075-4.3 | Disposal of FTI |
Section 5 - Computer Security (NIST 800-53 Controls)
| Code | Title |
|---|---|
| P1075-5.1 | NIST 800-53 Rev 5 Based Controls |
| P1075-5.2 | Encryption Requirements |
| P1075-5.3 | Incident Response |
Section 6 - Reporting Requirements
| Code | Title |
|---|---|
| P1075-6.1 | Safeguard Security Report (SSR) |
| P1075-6.2 | Corrective Action Plan (CAP) |
Maps to 582 other frameworks
Frequently Asked Questions
What is IRS Publication 1075 — Tax Information Security Guidelines?
IRS Publication 1075 — Tax Information Security Guidelines is a compliance framework from United States (IRS) with 6 domains and 12 controls. IRS Publication 1075 (Rev. 2024) provides guidance for federal, state, and local agencies and their contractors/agents to ensure the security of Federal Tax Information (FTI) received from the IRS. It establishes requirements based on NIST SP 800-53 for safeguarding FTI throughout its lifecycle. Compliance is mandatory for all entities receiving FTI under IRC Section 6103. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
How many controls does IRS Publication 1075 — Tax Information Security Guidelines have?
IRS Publication 1075 — Tax Information Security Guidelines has 12 controls organised across 6 domains. The largest domains are Section 3-4 - Record Keeping and Secure Storage (3 controls), Section 5 - Computer Security (NIST 800-53 Controls) (3 controls), Section 1 - Introduction and General Requirements (2 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
What frameworks does IRS Publication 1075 — Tax Information Security Guidelines map to?
IRS Publication 1075 — Tax Information Security Guidelines maps to 582 other compliance frameworks. The top mapping partners are CISA ICS-CERT Advisories and Industrial Control Systems Security Guidelines (42% coverage), NIS2 Directive Implementing Acts (42% coverage), FedRAMP Rev 5 (42% coverage). Use our comparison tool to explore control-level mappings between frameworks.
How do I get started with IRS Publication 1075 — Tax Information Security Guidelines compliance?
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