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Safeguard Security Report

Effective in 2014, the IRS Office of Safeguards is implementing the Safeguard Security Report as the primary source for agencies to report to IRS on the processes, procedures, and security controls in place to protect Federal Tax Information provided in accordance with IRC 6103(p)(4). The SSR is replacing the Safeguard Procedures Report and Safeguard Activity Report currently used by agencies to report to IRS.  This effort will minimize redundant documentation and reporting efforts, making agency reporting requirements simpler and less time consuming.

Agencies executing data exchange agreements involving access to FTI and subject to safeguarding requirements must have an approved SSR prior to having access to FTI.  Section 7 of Publication 1075 outlines SSR Reporting Requirements — 6103(p)(4)(E):

  • The agency should submit the report for approval at least 90 days prior to the agency receiving FTI.
  • The agency must update and submit the SSR annually to encompass any changes that
  • impact the protection of FTI.
  • The SSR submission and all associated attachments must be sent annually to identify changes to safeguarding procedures.
  • Correspondence, reports, and attachments will continue to be sent electronically to the Office of Safeguards using Secure Data Transfer, if the agency participates in the SDT program. If the agency does not participate in SDT or SDT is otherwise not available, these transmissions should be sent via email to the mailbox.

SSR Submission Deadlines:

Agencies and Territories Reporting Period SSR Deadline
All Federal Agencies Jan. 1 – Dec. 31 January 31 (March 15 in 2014 only)
AK, AL, AR, AS, AZ, CA Feb. 1 – Jan. 31 February 28 ([March 30 in 2014 only)
CNMI, CO, CT, DC, DE, FL, GA March 1 – Feb. 28 March 31 (April 15 in 2014 only)
GU, HI, IA, ID, IL, IN, KS April 1 – March 31 April 30
KY, LA, MA, MD, ME, MI May 1 – April 30 May 30
MN, MO, MS, MT, NE June 1 – May 31 June 30
NC, NH, NJ, NM, NV, NY July 1 – June 30 July 31
ND, OH, OK, OR Aug. 1 – July 31 August 31
PA, PR, RI, SC, SD, TN Sep. 1 – Aug. 31 September 30
TX, UT, VA, VI, VT, WA Oct. 1 – Sep. 30 October 31
WI, WV, WY Nov. 1 – Oct. 31 November 30


The IRS Office of Safeguards is happy to support your agency in the initial development of this report.  To request assistance please contact the IRS Office of Safeguards at:


Safeguard Security Report

  • Version: 1.2
  • Release date: Jan. 14, 2015
  • Update change: FOIA statement added

Safeguards Tribal Security Report Template

  • Version 1.0
  • Release date: Jan. 14, 2015

Annotated Safeguard Security Report

  • Version: 1.1
  • Release date: March 20, 2014

SSR Support Documentation:

SSR Cover Letter

  • Version: 1.0
  • Release Date: January 23, 2014

SSR Office Hour Meeting Minutes
Coming soon

Page Last Reviewed or Updated: 29-Nov-2016