Internal Revenue Service Publication 1075 (IRS 1075) provides guidance for US government agencies and their agents to protect Federal Tax Information (FTI).
While the IRS does not publish an official designation or certification for compliance of 1075, AWS supports organizations to protect FTI managed in AWS by providing encryption controls to protect FTI in transit and at rest.
IRS 1075 specifically references NIST 800-53 and FedRAMP security controls, and therefore can be met leveraging AWS’ FedRAMP accrediation, which is independently audited.
AWS offers the following FedRAMP compliant systems that have been granted authorizations, have addressed the FedRAMP security controls (based on NIST SP 800-53), have used the required FedRAMP templates for the security packages posted in the secure FedRAMP Repository, have been assessed by an accredited independent third party assessor (3PAO) and maintain continuous monitoring requirements of FedRAMP:
AWS GovCloud (US), has been granted a Joint Authorization Board Provisional Authority-To-Operate (JAB P-ATO) and multiple Agency Authorizations (A-ATO) for high impact level. For a complete list of authorizing agencies who have issued an ATO on AWS GovCloud (US), please visit FedRAMP Compliant Systems.
AWS US East-West, has been granted multiple Agency ATOs for moderate impact level. For a complete list of authorizing agencies who have issued an ATO on AWS US East-West please visit FedRAMP Compliant Systems.
For more information on FedRAMP and AWS, please visit:
https://aws.amazon.com/compliance/fedramp/
For more information about IRS 1075, please visit:
https://www.irs.gov/uac/Encryption-Requirements-of-IRS-Publication-1075
