OMB Major Incidents
Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence · 2026-10-03 edition · updated 2026-10-04 · United States
FISMA 2014 requires OMB to define the term "major incident" and directs agencies to report major incidents to Congress within 7 days of identification.
A "major incident," as defined by OMB Memorandum M-25-04, Fiscal Year 2025 Guidance on Federal Information Security and Privacy Management Requirements, is "any incident that is likely to result in demonstrable harm to the national security interests, foreign relations, or the economy of the United States, or to the public confidence, civil liberties, or public health and safety of the American people."
A data breach constitutes a "major incident" when it involves PII that, if exfiltrated, modified, deleted, or otherwise compromised, is likely to result in demonstrable harm to the national security interests, foreign relations, or economy of the United States, or to the public confidence, civil liberties, or public health and safety of the American people. An unauthorized modification of, unauthorized deletion of, unauthorized exfiltration of, or unauthorized access to 100,000 or more individuals' PII constitutes a major incident.
PGLD/IM coordinates with Treasury for the appropriate actions and reporting, including reporting to Congress, whenever a data breach is identified as an OMB major incident.
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