WISP requirements in Florida
Florida is a 30-day breach-notice state with a written no-harm path. A Florida incident file should preserve the determination date, any law-enforcement delay, any documented no-harm determination kept for five years, the Department of Legal Affairs notice for 500+ affected individuals, and the 1,000-person consumer-reporting-agency analysis.
Key facts
- Florida firms should keep a written security program tied to the FTC Safeguards Rule and IRS taxpayer-data guidance.
- Individual notice no later than 30 days after determination or reason to believe a breach occurred, subject to law-enforcement delay or waiver; Department notice for 500+ individuals no later than 30 days, with a possible 15-day good-cause extension.
- Notify the Florida Department of Legal Affairs for any breach affecting 500 or more individuals in Florida.
Key takeaways
- Florida firms should keep a written security program tied to the FTC Safeguards Rule and IRS taxpayer-data guidance.
- Individual notice no later than 30 days after determination or reason to believe a breach occurred, subject to law-enforcement delay or waiver; Department notice for 500+ individuals no later than 30 days, with a possible 15-day good-cause extension.
- Notify the Florida Department of Legal Affairs for any breach affecting 500 or more individuals in Florida.
- The WISP should preserve evidence, remediation steps, and annual review records.
Do Florida 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. Florida 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.
Florida requires notice to the Department of Legal Affairs for breaches affecting 500 or more individuals in Florida, and the statute allows a 15-day extension for good cause if requested in writing within 30 days.
What is specific to Florida?
Individual notice no later than 30 days after determination or reason to believe a breach occurred, subject to law-enforcement delay or waiver; Department notice for 500+ individuals no later than 30 days, with a possible 15-day good-cause extension. 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 Florida residents.
Individuals in Florida whose personal information was, or is reasonably believed to have been, accessed as a result of the breach, unless a documented no-harm determination applies.
Notify the Florida Department of Legal Affairs for any breach affecting 500 or more individuals in Florida.
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 | Florida 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 | Individual notice no later than 30 days after determination or reason to believe a breach occurred, subject to law-enforcement delay or waiver; Department notice for 500+ individuals no later than 30 days, with a possible 15-day good-cause extension. | Incident clock and counsel review record |
| Regulator path | Notify the Florida Department of Legal Affairs for any breach affecting 500 or more individuals in Florida. | Notification decision log |
| State statute | Fla. Stat. § 501.171 | 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 Florida have its own WISP law?
This page does not claim a standalone Florida WISP statute for every firm. It explains how federal WISP duties should be paired with Florida breach-notification planning.
Who reviews Florida breach notice?
The incident plan should route state-law decisions through qualified counsel and preserve any Florida Department of Legal Affairs / Office of the Attorney General 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
- Florida Statutes § 501.171
- Florida Attorney General data security guidance
- Florida Attorney General contact/complaint page
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