Is a WISP required for tax preparers?
Last updated: October 29, 2026
- WISP template for tax professionals
- PTIN renewal and your WISP
- A WISP for a solo tax preparer
- How to update your WISP each year
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| Fact | Detail |
|---|---|
| Who | Paid tax return preparers, including a one-person office. |
| Form W-12 | Form W-12 (Rev. October 2026), line 11, "Data Security Responsibilities," is a required Yes/No box. It states: "I am aware that paid tax return preparers are required by law to create and maintain a written information security plan that provides data and system security protections for all taxpayer information." |
| Sample template | Publication 5708 is a template. Your plan has to describe your own office. PlainWISP is not affiliated with or endorsed by the IRS. |
| Maintain | Maintaining it means an annual review with evidence of what was checked, what changed, and who approved it. |
| Price | Solo $149, Firm $299, Multi-office $599. One-time payment. Includes 12 months of updates. No subscription, no automatic charges. |
| Answers | Your answers stay on your device. We never receive or store them. |
| What it doesn't do | PlainWISP does not file the plan for you, and it is not legal advice. |
| Last updated | October 29, 2026 |
Who has to have a written information security plan?
Paid tax return preparers are required by law to create and maintain a written information security plan. Form W-12 (Rev. October 2026), line 11, "Data Security Responsibilities," states: "I am aware that paid tax return preparers are required by law to create and maintain a written information security plan that provides data and system security protections for all taxpayer information."
The FTC Safeguards Rule, 16 CFR Part 314, calls for that program to be written. The FTC's guide and the rule text are the public sources. There is a required Yes/No box on the form. The form text doesn't ask you to attach a plan.
Does a one-person office need one?
Yes. Line 11 addresses paid tax return preparers, and it does not set a minimum staff count. A preparer who works alone is still asked to create and maintain a written plan.
What does the PTIN renewal form ask?
It asks you to mark Yes or No on line 11, under "Data Security Responsibilities." The line states that paid tax return preparers are required by law to create and maintain a written information security plan that provides data and system security protections for all taxpayer information.
The form text doesn't ask you to attach a plan. You can read the form at Form W-12 (Rev. October 2026).
Is downloading Publication 5708 the same as having a plan?
No. Publication 5708 is a template, and your plan has to describe your own office. PlainWISP is not affiliated with or endorsed by the IRS.
Downloading the sample does not name your people, systems, or vendors.
What does "maintain" mean in practice?
Maintaining the plan means an annual review with evidence of what was checked, what changed, and who approved it. That is the review the PlainWISP template asks you to record.
The template also asks you to pick the month for that annual review.
How do I start?
You can draft a plan in the browser for free, with no account, and preview it before you pay. One-time payment. Includes 12 months of updates. No subscription, no automatic charges.
Your answers stay on your device. We never receive or store them.