Federal housing law
1024 Publ 5885 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5885.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Tax Security Awareness Tips & Resources¶
Online Safety
The Security Summit partners – representing the IRS, state tax agencies and the nation’s tax community – remind people to take these basic steps when shopping online:
Use anti-virus software with anti-malware; ensure it includes a firewall to prevent intrusions.
Use strong and unique passwords for all accounts.
Use multi-factor authentication whenever possible.
Shop only secure websites with the padlock icon and “https” in the web address.
Don’t shop on unsecured or public Wi-Fi.
Tax Pros: Protect Your Clients
As identity thieves continue targeting tax professionals, the IRS and the Summit partners urge practitioners to review the “Taxes-Security-Together” Checklist, including:
Use multi-factor authentication to protect tax software accounts and clients; this is a new safeguards requirement for tax pros from the Federal Trade Commission.
Use a Virtual Private Network if working remotely.
Create a Written Information Security Plan (WISP ) as required by federal law.
Know about phishing and phone scams.
Create data security and data theft recovery plans.
Identity Theft & IRS IP PIN program
Taxpayers who can verify their identities online may opt into the IRS IP PIN program – a tool taxpayers can use to protect themselves and their tax refund from identity thieves. Here’s what taxpayers need to know:
The Identity Protection PIN or IP PIN is a six-digit code known only to the individual and the IRS. It provides another layer of protection for taxpayers’ Social Security numbers on tax returns.
Use the Get an Identity Protection PIN tool at IRS.gov/ippin to immediately get an IP PIN.
Never share the IP PIN with anyone but a trusted tax provider. Help for tax pros, small businesses
Most cyberattacks are aimed at small businesses with less than 100 employees. To help this important group, the Security Summit offers important information:
Learn about best security practices for small businesses.
A Business Identity Theft Affidavit, Form 14039-B, is available for businesses to report theft to the IRS.
Beware of various scams, especially the W-2 scam that attempts to steal employee income information and “spearphishing” attacks where scammers approach tax pros as new, potential clients.
Check out the “Business” section on IRS’s Identity Theft Central .
For additional resources, visit IRS.gov/security and follow the IRS social media pages below.
Follow the IRS on social media for more information.
X @IRSnews @IRStaxpros @IRSenEspanol @IRStaxsecurity
YouTube
LinkedIn Internal Revenue Service
Publication 5885 (Rev. 10-2024) Catalog Number 94464C Department of the Treasury Internal Revenue Service www.irs.gov