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 1. Home
 2. File
 3. Individuals
 4. Identity Theft Information for Tax Professionals


IDENTITY THEFT INFORMATION FOR TAX PROFESSIONALS

 


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KEEP YOUR CLIENTS’ INFORMATION SAFE

If you use an online product to manage your clients’ information or file their
taxes, you can now log in with your username, password and a third factor like a
phone number. Using all 3 will keep your clients’ data safer.

Cybercriminals target tax professionals because you are custodians of highly
sensitive client data.

They attempt to steal your client's personal financial information so they can
create fraudulent tax returns and claim fake refunds.


REPORT SUSPECTED IDENTITY THEFT OR DATA LOSS


YOUR CLIENTS

If your clients need assistance preventing, reporting, or recovering from
identity theft, review our information for:

 * Individuals
 * Businesses


YOU OR YOUR FIRM

If you or your firm are the victim of data theft, immediately:

 * Report it to your local stakeholder liaison
   Liaisons will notify IRS Criminal Investigation and others within the agency
   on your behalf. Speed is critical. If reported quickly, the IRS can take
   steps to block fraudulent returns in your clients’ names and will assist you
   through the process.
 * Email the Federation of Tax Administrators at StateAlert@taxadmin.org
   Get information on how to report victim information to the states. Most
   states require that the state attorney general be notified of data breaches.
   This notification process may involve multiple offices.

Find more information at Data Theft Information for Tax Professionals.


PROTECT YOUR CLIENTS AND PREVENT DATA LOSS

You are the first line of defense against identity theft. You must be alert and
on guard at all times. In addition to trying to steal client data, thieves may
try to steal your identity as well, using your PTINs, EFINs and CAF numbers to
file fraudulent returns or steal even more information.


KNOW YOUR RESPONSIBILITIES

Federal law requires you to create, implement and maintain an information
security plan to protect client data, no matter the size of your firm.

Use tab to go to the next focusable element

IMPLEMENT A DATA SECURITY PLAN

 

 * Have your cybersecurity staff develop a data security plan
 * Contact a cybersecurity consultant

If you can’t afford a cybersecurity staff or consultant, review and act using
these materials:

 * Publication 4557, Safeguarding Taxpayer DataPDF
   This publication provides an overview of tax professionals legal obligations
   to protect taxpayer information and provides a step-by-step checklist for how
   to create and maintain a security plan for your digital network and office
 * NIST’s Small Business Information Security – The FundamentalsPDF
   The National Institute of Standards and Technology (NIST) is a branch of the
   U.S. Commerce Department. It sets the information security framework for
   federal agencies. It also produced this document to provide small businesses
   with an overview of those steps to security data. Its focus is on five
   principles: identify, protect, detect, respond and recover
 * Taxes-Security-Together Checklist
   A quick overview of security steps tax professionals should take
 * Protect Your Clients; Protect Your Business
   Our awareness campaign aimed at practitioners

Additionally, tax professionals generally can find cybersecurity support through
their professional insurer if they have data theft coverage.

Note: the IRS can’t recommend security products.

The Federal Trade Commission (FTC) administers the law and created the
Safeguards Rule.


KNOW THE SIGNS OF DATA THEFT

IDENTIFY SUSPICIOUS ACTIVITY

 

You or your firm may be a victim and not even know it. Here are some common
clues to data theft.

You notice that:

 * Client e-filed returns reject because we received another return with a
   client’s Social Security Number
 * You receive more e-file acknowledgements than returns you know you filed
 * Your clients respond to emails that you didn’t send
 * You experience slow or unexpected responsiveness from your computer or
   network such as:
 * Software or actions take longer to process than usual
 * The cursor moves or changes numbers without you touching the mouse or
   keyboard
 * You get locked out of your network or computer

Your clients tell you that they receive:

 * Authentication letters (5071C, 4883C, 5747C) from us even though they haven’t
   filed a return
 * A refund even though they haven’t filed a return
 * A tax transcript they didn’t request
 * Emails or calls from you that you didn’t initiate
 * A notice that someone created an IRS online account for them without their
   consent
 * A notice they weren’t expecting that:
   * Someone accessed their IRS online account
   * We disabled their IRS online account

IDENTIFY SPEAR PHISHING SCAMS

 

An estimated 91 percent of all data breaches and cyber attacks begin with a
spear phishing email that targets you. Their objective is to get you to click on
a link or open an attachment (ex. PDF, Word Doc, Excel file, Image). This allows
the thief to steal passwords or download malware that tracks keystrokes or gives
the thief control of your computer.

The criminal poses as a trusted source. Examples include:

 * IRS eServices
 * A tax software company you do business with
 * A cloud-storage provider
 * A potential client
 * A professional colleague

Here are two clues that an email is a targeted scam. The email:

 * Appears to be from a trusted source or potential client but seems a bit off
 * Has an urgent message to bait you into opening a link or attachment. (ex.
   Update your account now!)


PREVENT IDENTITY THEFT

Stay vigilant. You may not know about a data theft until your clients receive a
notice or can’t e-file because we already received a return with their Social
Security Number.

USE MULTI-FACTOR AUTHENTICATION

 

All online tax preparation products for tax professionals offer the option for
multi-factor authentication as an additional protection for accounts. The IRS
strongly urges all tax professionals to use this option. Many data thefts from
tax pro offices could have been stopped had preparers used this tool.

Multi-factor authentication means returning users must enter their username and
password plus one or more other items, for example a security code sent as a
text to a mobile phone. Tax professionals should use multi-factor authentication
wherever it is offered, especially for cloud storage providers, email providers,
financial institutions and social media.

TRACK YOUR ACTIVITY

 

Here are some things you can do:

 * Track returns you filed through your daily e-file acknowledgements. If you
   receive more acknowledgements than returns you know you filed, dig deeper
 * Track your weekly EFIN usage. We post the number of returns filed with your
   Electronic Filing Identification Number (EFIN) weekly
   * Log into your e-Services account
   * Access your e-file application and check “EFIN Status”
   * If the numbers are off, contact the e-Help desk
 * Keep your EFIN application up-to-date with all phone, address or personnel
   changes
 * Check your PTIN account for a weekly report of returns filed with your
   Preparer Tax Identification Number (PTIN) if:
   * You are a ‘Circular 230 practitioner’ or an ‘annual filing season program
     participant,’ and
   * You file 50 or more returns a year

PROTECT YOUR DATA

 

These are the most basic steps to take:

 * Install anti-malware/anti-virus security software on all devices (laptops,
   desktops, routers, tablets and phones) and keep software set to automatically
   update
 * Use responsible passwords:
   * Create passwords of at least eight characters (longer is better)
   * Use special and alphanumeric characters
   * Use passphrases instead of passwords
   * Use a different password for each account
   * Password protect wireless devices
   * Consider a password manager program
 * Encrypt all sensitive files/emails and use strong password protections
 * Back up sensitive data to a safe and secure external source not connected
   fulltime to a network
 * Wipe clean or destroy old computer hard drives and printers that contain
   sensitive data
 * Limit access to taxpayer data to individuals who need to know

PROTECT AGAINST SPEAR PHISHING SCAMS

 

Your systems are only as safe as the least informed employee. Follow these
simple steps also can help protect against stolen data:

 * Use separate personal and business email accounts
 * Protect email accounts with strong passwords and two-factor authentication if
   available
 * Install an anti-phishing tool bar to help identify known phishing sites
 * Anti-phishing tools may be included in security software products
 * Use security software to help protect systems from malware and scan emails
   for viruses
 * Never open or download attachments from unknown senders, including potential
   clients; verify the email is authentic by calling them
 * Send password-protected and encrypted documents only
 * Do not respond to suspicious or unknown emails; if the email is IRS-related,
   forward it to phishing@irs.gov

See the Security Summit’s recent summer campaigns:

 * Don’t Take the Bait
 * Tax Security 101
 * Taxes-Security-Together Checklist


HOW WE HELP

 * Security Summit
 * Protect Your Clients; Protect Your Business

We never:

 * Initiate contact with taxpayers by email, text or social media to request
   personal or financial information.
 * Call taxpayers with threats of lawsuits or arrests
 * Call, email or text to request taxpayers’ Identity Protection Pins

CONNECT WITH US

 

We alert you as quickly as possible when we learn of a new scam, Scams are
especially common during the filing season. Sign up so you can stay up to date
with the latest alerts and tax administration issues:

 * e-News for Tax Professionals
   A weekly digest of important tax news
 * Quick Alerts
   An urgent messaging system for tax professionals who have e-Services accounts
 * IRS social media
   The IRS uses several social media outlets to connect with tax pros and with
   taxpayers


RESOURCES

Publication 4557, Safeguarding Taxpayer Data (PDF)
Publication 5293, Data Security Resource Guide (PDF)
Publication 5199, Tax Preparer Guide to Identity Theft (PDF)
NIST’s Small Business Information Security – The Fundamentals (PDF)
Identity Theft Central
Page Last Reviewed or Updated: 13-Oct-2021
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