Requirements & evidence
IRS Publication 1075
The IRS's safeguard requirements for any agency, contractor, or state/local entity that receives federal tax information — relevant to any government contractor or CMS-adjacent SaaS vendor handling federal tax data.
- Edition on record
- Rev. 11-2021
- Issuing authority
- Internal Revenue Service (opens in a new tab)
- Edition published
- Source last checked
Understand the scope
What the framework covers.
The library records this framework for government, CMS contractors, state and local government, across US. The issuing authority determines applicability; your assessment scope should identify the organization, systems, services, and edition being assessed.
Areas of requirement
- Recordkeeping
- Secure storage
- Restricting access
- Reporting requirements
- Disposal
The library tracks the authority and edition. A normalized requirement catalog is not available for this framework, so a requirement count is not stated here.
Prepare with context
The evidence behind
the requirements.
Evidence needs to demonstrate how a requirement is met within the assessment scope. Keep the source requirement, collection context, responsible owner, review decision, and period of applicability together.
A framework-specific collection workflow has not been activated. The reference material on this page can inform scoping and preparation; it does not establish evidence collection or assessment readiness.
ControlFrame availability
Framework reference available
Authority and version facts, with a parsed public catalog when available; no tenant blueprint or executable evidence method is activated.
How availability is determined
IRS Publication 1075 is tracked in the registry — authority, version ledger, verification — and nothing else is modelled for it yet. Import its catalog to begin.
Catalog status: Planned. Tracked metadata: we record the regime and its issuing authority for review. Registry presence does not mean automated monitoring is active. No control or requirement model is implemented.
Named and tracked only; safeguard requirements not modelled as a control catalog.
Follow the source
Editions and transitions.
These are the editions recorded in the library, checked September 6, 2026. Confirm the applicable edition with the authority before beginning an assessment.
Announced transition
A successor, Rev. 12-2026, exists only as a draft on the IRS's draft-forms page (marked 'DRAFT — NOT FOR FILING'); Rev. 11-2021 remains the current, effective version.
Authority’s stated timing: Draft not yet finalized
Read the authority’s announcement (opens in a new tab)- Rev. 11-2021Current edition on record
Editions that coexist
Rev. 12-2026 (draft)
No population yet — marked "DRAFT — NOT FOR FILING" on the IRS's own draft-forms page; not effective for any agency or contractor
The IRS has not announced a finalization date for the draft.
Read the applicability source (opens in a new tab)Check the basis
Sources you can follow.
Corroborated through independent sources; direct verification with the authority was unavailable. Source verification was recorded on September 6, 2026.
- Internal Revenue Service (opens in a new tab)
Issuing authority and framework publication.
Catalog provenance and record details
Framework record: irs-publication-1075.
Source artifact: acquisition required.
Parsed catalog: Not ingested.
Control families as published: Recordkeeping · Secure storage · Restricting access · Reporting requirements · Disposal.
Record last updated: September 6, 2026.
Common questions
A closer look.
What is IRS Publication 1075?
The IRS's safeguard requirements for any agency, contractor, or state/local entity that receives federal tax information — relevant to any government contractor or CMS-adjacent SaaS vendor handling federal tax data.
Who does IRS Publication 1075 apply to?
IRS Publication 1075 applies to government, CMS contractors, state and local government, US, per Internal Revenue Service.
What is the current version of IRS Publication 1075?
The current edition is Rev. 11-2021, issued by Internal Revenue Service and published 2022-06-10. Source: https://www.irs.gov/pub/irs-pdf/p1075.pdf.
What does an assessment under IRS Publication 1075 require?
No control catalog has been ingested for IRS Publication 1075 yet — the registry tracks it as planned (Tracked metadata: we record the regime and its issuing authority for review. Registry presence does not mean automated monitoring is active. No control or requirement model is implemented), so an assessment under this framework currently requires the authority's own catalog rather than a ControlFrame-parsed one.
At a glance
IRS Publication 1075
Rev. 11-2021
- Framework reference
- Authority and edition tracked
- Evidence preparation
- Framework reference available
- Source confidence
- Independent corroboration
A framework reference describes requirements. Evidence decisions belong to a scoped assessment and a named reviewer.
Make the requirements
part of the work.
Explore how ControlFrame can organize IRS Publication 1075 requirements, evidence preparation, and review for your assessment scope.