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 (20)
Access
| Code | Title |
|---|---|
| PUB1075.5 | Restricting Access |
Assurance
| Code | Title |
|---|---|
| PUB1075.21 | Safeguard Review (On Site or Virtual) |
Compliance and Reporting
Assessment, authorisation, and CMS oversight
Governance
| Code | Title |
|---|---|
| PUB1075.1 | Scope and Applicability |
Incident
| Code | Title |
|---|---|
| PUB1075.16 | Incident Response |
| PUB1075.9 | Reporting Improper Inspections or Disclosures |
Lifecycle
| Code | Title |
|---|---|
| PUB1075.7 | Disposal of FTI |
Operational
| Code | Title |
|---|---|
| PUB1075.6 | Other Safeguards |
Personnel
| Code | Title |
|---|---|
| PUB1075.17 | Personnel Security |
Physical
| Code | Title |
|---|---|
| PUB1075.4 | Secure Storage |
Records
| Code | Title |
|---|---|
| PUB1075.3 | Recordkeeping of FTI |
Reporting
| Code | Title |
|---|---|
| PUB1075.2 | Safeguard Security Report (SSR) |
Resilience
| Code | Title |
|---|---|
| PUB1075.15 | Contingency Planning |
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) |
Technical
| Code | Title |
|---|---|
| PUB1075.10 | Access Control (NIST AC) |
| PUB1075.11 | Audit and Accountability |
| PUB1075.12 | Identification and Authentication |
| PUB1075.13 | Encryption of FTI |
| PUB1075.14 | Configuration Management |
| PUB1075.18 | Cloud Computing Environments |
| PUB1075.19 | Mobile Devices and Teleworking |
Third Party
| Code | Title |
|---|---|
| PUB1075.8 | Disclosures to Contractors |
Training
| Code | Title |
|---|---|
| PUB1075.20 | Disclosure Awareness Training |
Your Compliance Coverage
If you comply with IRS Publication 1075 — Tax Information Security Guidelines, you already cover:
CIS Controls v8
15%
5 controls mapped
Compare →CISA ICS-CERT Advisories and Industrial Control Systems Security Guidelines
15%
5 controls mapped
Compare →NIS2 Directive Implementing Acts
15%
5 controls mapped
Compare →+ 602 more: FedRAMP Rev 5 (15%), AWWA Cybersecurity Guidance for the Water Sector (American Water Works Association) (15%)
See all 605 mapped frameworks ↓Maps to 605 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 20 domains and 33 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 33 controls organised across 20 domains. The largest domains are Technical (7 controls), Section 3-4 - Record Keeping and Secure Storage (3 controls), Section 5 - Computer Security (NIST 800-53 Controls) (3 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 605 other compliance frameworks. The top mapping partners are CIS Controls v8 (15% coverage), CISA ICS-CERT Advisories and Industrial Control Systems Security Guidelines (15% coverage), NIS2 Directive Implementing Acts (15% 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?
Start your IRS Publication 1075 — Tax Information Security Guidelines compliance journey by running a self-assessment on our platform to identify your current compliance posture. Our AI advisory can answer specific questions about IRS Publication 1075 — Tax Information Security Guidelines requirements, and cross-framework mapping helps you leverage existing controls from other frameworks you may already comply with. Create a free account to access all 33 controls and track your progress.
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