WISP requirements in Delaware
Delaware is a 60-day state with a separate Attorney General threshold at more than 500 affected Delaware residents and a standalone reasonable-security provision in the same chapter. A Delaware incident file should preserve discovery date, harm-unlikely determination if notice is withheld, resident count, AG report confirmation, the model notice or equivalent resident notice, and whether the firm’s own information-security policy procedures were followed.
Key facts
- Delaware firms should keep a written security program tied to the FTC Safeguards Rule and IRS taxpayer-data guidance.
- Resident notice without unreasonable delay and no later than 60 days after discovery of the security breach, subject to law-enforcement delay; Attorney General notice applies when more than 500 Delaware residents are affected.
- Notify the Delaware Attorney General when a security breach affects more than 500 Delaware residents; the notice must provide the same information requested by the Department of Justice reporting form.
Key takeaways
- Delaware firms should keep a written security program tied to the FTC Safeguards Rule and IRS taxpayer-data guidance.
- Resident notice without unreasonable delay and no later than 60 days after discovery of the security breach, subject to law-enforcement delay; Attorney General notice applies when more than 500 Delaware residents are affected.
- Notify the Delaware Attorney General when a security breach affects more than 500 Delaware residents; the notice must provide the same information requested by the Department of Justice reporting form.
- The WISP should preserve evidence, remediation steps, and annual review records.
Do Delaware tax preparers need a WISP?
Yes, if they are covered by the FTC Safeguards Rule or IRS tax-data security expectations, they should maintain a written plan. Delaware state breach-notice duties make incident planning especially important.
The WISP should start with federal obligations because the Safeguards Rule supplies the security-program structure.
Delaware requires Attorney General notice when a security breach affects more than 500 Delaware residents, and the Consumer Protection Unit provides online and fillable forms for Attorney General notice.
What is specific to Delaware?
Resident notice without unreasonable delay and no later than 60 days after discovery of the security breach, subject to law-enforcement delay; Attorney General notice applies when more than 500 Delaware residents are affected. The plan should identify who evaluates state notice, who contacts counsel, and where the decision record is kept.
State breach-notification law does not replace the Safeguards Rule. It adds a state-specific response layer when an incident affects Delaware residents.
Delaware residents whose personal information was breached or is reasonably believed to have been breached, unless an appropriate investigation reasonably determines that the breach is unlikely to result in harm to those individuals.
Notify the Delaware Attorney General when a security breach affects more than 500 Delaware residents; the notice must provide the same information requested by the Department of Justice reporting form.
What should the WISP say?
It should describe real safeguards, assign responsibility, map vendors and systems, and include an incident-response path that reaches state-law review quickly.
For a small firm, the strongest plan is plain and evidence-backed: MFA records, backup tests, access reviews, training, vendor lists, and remediation dates.
The plan should never promise a control that is not actually in place.
| Topic | Delaware planning note | Evidence |
|---|---|---|
| Federal WISP | Use 16 CFR Part 314 as the program backbone | WISP and annual review |
| IRS tax data | Account for taxpayer records, PTIN practice, portals, and e-file workflows | System inventory and access list |
| Breach notice | Resident notice without unreasonable delay and no later than 60 days after discovery of the security breach, subject to law-enforcement delay; Attorney General notice applies when more than 500 Delaware residents are affected. | Incident clock and counsel review record |
| Regulator path | Notify the Delaware Attorney General when a security breach affects more than 500 Delaware residents; the notice must provide the same information requested by the Department of Justice reporting form. | Notification decision log |
| State statute | 6 Del. C. §§ 12B-102 to 12B-103 | Source URL retained in page sources |
FAQ
Is this legal advice?
No. Policywright is a configurable template product, not a law firm and not legal advice. A qualified lawyer should review state-law reliance or breach-notification decisions.
Does a small firm still need a written plan?
Yes. The Safeguards Rule requires a written information security program for covered financial institutions, and IRS guidance tells paid tax preparers to maintain a written data security plan.
What if a control is not in place yet?
A serious WISP should not pretend. It should identify the gap, assign an owner, set a target date, and preserve a dated remediation record.
Does Delaware have its own WISP law?
This page does not claim a standalone Delaware WISP statute for every firm. It explains how federal WISP duties should be paired with Delaware breach-notification planning.
Who reviews Delaware breach notice?
The incident plan should route state-law decisions through qualified counsel and preserve any Delaware Department of Justice Consumer Protection Unit regulator-notice analysis.
Sources
- FTC Safeguards Rule, 16 CFR Part 314 (eCFR)
- FTC, Safeguards Rule: What Your Business Needs to Know
- FTC, Safeguards Rule notification requirement now in effect (16 CFR 314.4(j), eff. May 13, 2024)
- IRS Publication 5708, Creating a Written Information Security Plan
- IRS Publication 4557, Safeguarding Taxpayer Data
- IRS Form W-12, PTIN Application and Renewal
- IRS Publication 1345, Handbook for Authorized IRS e-file Providers
- Delaware Code Title 6, Chapter 12B
- Delaware DOJ data security breaches guidance
- Delaware DOJ data security breach database
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