WISP requirements in Michigan
Michigan’s operational work is the risk exception and notice-method record, not an Attorney General filing package. A Policywright Michigan incident file should preserve the access-and-acquisition analysis, whether encryption keys or security credentials were involved, the substantial-loss/injury or identity-theft determination, any law-enforcement delay record, resident notice evidence, and consumer-support resources shared with affected residents.
Key facts
- Michigan firms should keep a written security program tied to the FTC Safeguards Rule and IRS taxpayer-data guidance.
- Resident notice without unreasonable delay after discovery or notice of the breach, unless delayed by a law-enforcement agency after determining notice will impede a criminal or civil investigation or homeland/national security; delay may continue until law enforcement determines notice will no longer impede the investigation or jeopardize security.
- The reviewed Michigan Attorney General alert states that current Michigan law does not require companies to notify the Attorney General’s office of data breaches; consumers may use Michigan AG identity-theft and consumer-protection resources after receiving a breach notice.
Key takeaways
- Michigan firms should keep a written security program tied to the FTC Safeguards Rule and IRS taxpayer-data guidance.
- Resident notice without unreasonable delay after discovery or notice of the breach, unless delayed by a law-enforcement agency after determining notice will impede a criminal or civil investigation or homeland/national security; delay may continue until law enforcement determines notice will no longer impede the investigation or jeopardize security.
- The reviewed Michigan Attorney General alert states that current Michigan law does not require companies to notify the Attorney General’s office of data breaches; consumers may use Michigan AG identity-theft and consumer-protection resources after receiving a breach notice.
- The WISP should preserve evidence, remediation steps, and annual review records.
Do Michigan 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. Michigan 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.
Michigan Attorney General consumer alerts provide breach-response guidance and state that Michigan law does not currently require companies to notify the Attorney General’s office of data breaches.
What is specific to Michigan?
Resident notice without unreasonable delay after discovery or notice of the breach, unless delayed by a law-enforcement agency after determining notice will impede a criminal or civil investigation or homeland/national security; delay may continue until law enforcement determines notice will no longer impede the investigation or jeopardize security. 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 Michigan residents.
Michigan residents whose unencrypted and unredacted personal information was accessed and acquired by an unauthorized person, or whose encrypted personal information was accessed and acquired with the encryption key or security credential, unless the statutory substantial-loss/injury or identity-theft exception applies.
The reviewed Michigan Attorney General alert states that current Michigan law does not require companies to notify the Attorney General’s office of data breaches; consumers may use Michigan AG identity-theft and consumer-protection resources after receiving a breach notice.
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 | Michigan 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 after discovery or notice of the breach, unless delayed by a law-enforcement agency after determining notice will impede a criminal or civil investigation or homeland/national security; delay may continue until law enforcement determines notice will no longer impede the investigation or jeopardize security. | Incident clock and counsel review record |
| Regulator path | The reviewed Michigan Attorney General alert states that current Michigan law does not require companies to notify the Attorney General’s office of data breaches; consumers may use Michigan AG identity-theft and consumer-protection resources after receiving a breach notice. | Notification decision log |
| State statute | Mich. Comp. Laws § 445.72 | 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 Michigan have its own WISP law?
This page does not claim a standalone Michigan WISP statute for every firm. It explains how federal WISP duties should be paired with Michigan breach-notification planning.
Who reviews Michigan breach notice?
The incident plan should route state-law decisions through qualified counsel and preserve any Michigan 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
- Michigan Compiled Laws § 445.72
- Michigan Attorney General data breach consumer alert
- Michigan Attorney General AT&T data breach alert
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