Implementing robust security six backups is a mandatory requirement for tax professionals handling sensitive client data in 2025. The IRS requires comprehensive backup strategies through Publication 4557, making security six backups the fourth critical component of the Security Six framework. According to the IRS Publication 4557, tax preparers must maintain consistent backups of all systems containing nonpublic personal information (NPPI) and implement documented contingency plans for data recovery. Non-compliance can result in IRS investigations, regulatory penalties up to $100,000 per violation under the FTC Safeguards Rule, and irreparable damage to professional credentials.
The threat landscape has evolved dramatically. According to FBI Internet Crime Complaint Center data, ransomware attacks cost businesses over $34.3 billion in 2025, with tax professionals experiencing a 149% increase in targeted attacks compared to 2024. The Veeam 2025 Ransomware Trends Report reveals that 96% of backup repositories are targeted during attacks, with 76% successfully compromised. This makes implementing proper security six backups not just a compliance checkbox, but a critical business survival strategy for accounting and tax firms.
⚡ Key Security Six Backups Requirements:
- ✅ Documented contingency plan in your Written Information Security Plan (WISP)
- ✅ Regular automated backups of all NPPI systems
- ✅ Offsite or geographically separate backup storage
- ✅ Periodic restore testing to verify recovery capability
- ✅ Immutable backup copies to prevent ransomware encryption
- ✅ Encrypted backup data both in transit and at rest
Understanding IRS Security Six Backups Mandate
The IRS Security Six framework represents the minimum baseline of cybersecurity controls required for tax professionals with a PTIN (Preparer Tax Identification Number). Security six backups constitute the fourth pillar of this framework, alongside antivirus protection, firewalls, two-factor authentication, drive encryption, and virtual private networks. The mandate applies to all tax preparers regardless of firm size—there are no exemptions for solo practitioners or small firms.
Publication 4557 Backup Requirements
IRS Publication 4557, “Safeguarding Taxpayer Data,” explicitly requires tax preparers to implement two critical security six backups components:
- Contingency Planning: A documented procedure integrated into your Written Information Security Plan (WISP) that outlines step-by-step actions when data becomes unavailable due to hardware failure, cyberattack, natural disaster, or human error.
- Consistent Backup Schedule: Regularly scheduled security six backups of all systems containing NPPI, including tax return files, accounting ledgers, client databases, scanned documents, email archives, and practice management systems.
According to CISA’s backup best practices, proper implementation of security six backups can prevent up to 93% of data loss incidents. The IRS expects preparers to demonstrate during audits or security reviews that backups occur at appropriate frequencies aligned with data volume, are stored offsite, and have been tested for successful restoration.
GLBA and FTC Safeguards Rule Backup Requirements
Under the Gramm-Leach-Bliley Act (GLBA) and the FTC Safeguards Rule, tax preparers are classified as “financial institutions” and must maintain comprehensive information security programs. The Safeguards Rule mandates specific security six backups practices:
- Risk Assessment: Identify all systems storing customer information requiring security six backups
- Safeguard Implementation: Encrypt backup data, restrict access to authorized personnel, and continuously monitor backup integrity
- Regular Testing: Validate that security six backups can be restored without corruption or data loss
- Periodic Review: Update backup procedures when introducing new software, modifying IT infrastructure, or identifying new threats
- Documentation: Maintain written policies detailing backup frequency, retention periods, storage locations, and responsible parties
For comprehensive guidance on meeting all compliance requirements beyond security six backups, refer to our complete 2025 cybersecurity compliance guide for tax professionals.
The Evolution to 3-2-1-1-0: Modern Security Six Backups Strategy
Traditional backup strategies no longer provide adequate protection against sophisticated cyber threats. The classic 3-2-1 rule—three copies of data, two different storage media, one offsite—served businesses well for decades but failed to account for ransomware attacks that specifically target backup infrastructure. Modern security six backups implementation requires the enhanced 3-2-1-1-0 strategy that addresses current threat vectors.
Understanding the 3-2-1-1-0 Rule
This enhanced security six backups framework builds upon traditional approaches with critical additions for 2025 threat landscapes:
| Component | Requirement | Implementation for Tax Professionals |
|---|---|---|
| 3 Copies | Three total copies of data | Primary production data + local backup + cloud backup |
| 2 Media Types | Two different storage technologies | Local NAS/external drives + cloud storage or LTO tape |
| 1 Offsite | One copy geographically separate | Cloud-based encrypted storage or physical vault at separate location |
| 1 Immutable | One copy that cannot be modified | Object Lock-enabled cloud storage or WORM tape |
| 0 Errors | Zero backup verification failures | Automated monitoring, regular restore testing, integrity validation |
Three Copies of Critical Data
For security six backups compliance, maintain three distinct copies:
- Primary Production Data: Live data on tax preparation servers, workstations, or cloud-based tax software platforms
- Secondary Local Backup: Network-attached storage (NAS), external hard drives, or on-premises backup appliances for rapid recovery
- Tertiary Offsite Backup: Cloud storage service or physically removed media stored at geographically separate locations
Two Different Storage Media
Diversify security six backups across different storage technologies to protect against media-specific failures:
- Disk-Based Storage: RAID arrays, NAS devices, external HDD/SSD, or local backup servers
- Cloud-Based Storage: AWS S3, Microsoft Azure Blob Storage, Google Cloud Storage, or Backblaze B2 with immutable features
- Tape-Based Storage: LTO (Linear Tape-Open) tape libraries for long-term archival and air-gapped protection
One Offsite Copy
Geographic separation protects security six backups from localized disasters:
- Cloud Replication: Automatic synchronization to secure data centers in different regions
- Physical Transport: External drives rotated to bank safe deposit boxes, fireproof safes at partner locations, or secure storage facilities
- Replication Distance: Maintain at least 100 miles separation between primary and offsite backup locations
One Immutable Copy
Immutability represents the most critical enhancement to traditional security six backups strategies. Immutable backups cannot be modified, encrypted, or deleted for a specified retention period, even by administrators with elevated privileges. This protection directly counters ransomware attacks that specifically target backup repositories.
Zero Backup Errors
Implement continuous monitoring and validation of security six backups:
- Automated Verification: Hash-based integrity checks after each backup job
- Restore Testing: Monthly validation that backups can be successfully restored
- Alert Configuration: Immediate notifications for backup failures, incomplete jobs, or corruption detection
- Documentation: Maintain logs of all backup operations, test results, and remediation actions
⚠️ Critical Warning
According to Veeam research, 76% of ransomware attacks successfully compromise backup repositories. Traditional backups connected to production networks provide a false sense of security. Only immutable backups with true air-gap or object-lock protection ensure recovery capability after ransomware encryption.
Immutable Security Six Backups: Essential Ransomware Defense
Immutable security six backups have transitioned from optional best practice to mandatory requirement for tax professionals in 2025. The Veeam 2025 Ransomware Trends Report documents that 96% of cyberattacks now target backup infrastructure specifically, recognizing that organizations with intact backups will not pay ransoms. Immutability creates an unbreakable final line of defense.
What Are Immutable Backups?
Immutable security six backups leverage Write-Once-Read-Many (WORM) technology that prevents any alteration, deletion, or encryption of backed-up data for a specified retention period. Once written, backup data becomes completely unchangeable—even by users with administrative credentials, malicious insiders, or attackers who have compromised privileged accounts.
How Object Lock Protects Security Six Backups
Modern cloud providers implement immutability through Object Lock mechanisms:
- Retention Period: Define minimum time periods during which objects cannot be modified (typically 30-90 days for tax data)
- Legal Hold: Place indefinite holds on specific backup sets for compliance or investigation purposes
- Governance Mode: Allow specific privileged users to modify retention settings with audit trails
- Compliance Mode: Absolute protection where no user—including account root—can modify or delete objects until retention expires
This creates a virtual air gap that ensures security six backups remain recoverable even when primary systems and network-attached storage are completely compromised.
Cloud Provider Immutable Storage Options
Major cloud platforms now offer native immutable storage for security six backups:
| Provider | Immutable Feature | Key Capabilities |
|---|---|---|
| AWS S3 | Object Lock | WORM functionality, compliance and governance modes, bucket versioning |
| Microsoft Azure | Immutable Blob Storage | Time-based retention policies, legal holds, container-level immutability |
| Google Cloud | Bucket Lock | Retention policies, object versioning, permanent lock enforcement |
| Backblaze B2 | Object Lock | Cost-effective option, integrates with Veeam/MSP360/Duplicati |
Implementing Immutable Security Six Backups
To deploy immutable security six backups for your tax practice:
- Select Compatible Backup Software: Choose solutions supporting object lock (Veeam, MSP360, Acronis Cyber Protect, Duplicati)
- Configure Cloud Storage: Enable Object Lock on S3 buckets or equivalent on your cloud provider before first backup
- Set Retention Policies: Define periods aligned with IRS record retention requirements (minimum 3-7 years for tax records)
- Enable Compliance Mode: Use strictest protection levels for production client data backups
- Implement Versioning: Maintain multiple backup versions to enable point-in-time recovery
- Test Restoration: Quarterly validation that immutable backups can be successfully restored
💡 Pro Tip
Configure immutable security six backups with 60-90 day retention periods. This provides sufficient time to detect ransomware attacks (average detection time is 21 days) while maintaining clean backup versions that predate the initial compromise. Combine with traditional backups for more frequent restore points.
Security Six Backups Methods and Protocols
Tax professionals must evaluate backup methods based on recovery time objectives (RTO), recovery point objectives (RPO), data volume, budget constraints, and regulatory requirements. Effective security six backups typically combine multiple methods for comprehensive protection.
Cloud-Based Security Six Backups
Cloud backup solutions provide automated offsite replication ideal for security six backups compliance:
Advantages:
- Automatic Offsite Storage: Data automatically transfers to geographically distributed data centers
- Unlimited Scalability: Add storage capacity without purchasing hardware as practice grows
- Geographic Redundancy: Leading providers replicate across multiple availability zones
- Immutability Options: Native object lock and WORM features protect against ransomware
- Disaster Recovery: Rapid restore from any location with internet connectivity
- Compliance Features: Encryption, audit logs, and retention policies built-in
Disadvantages:
- Internet Dependency: Recovery speed limited by internet bandwidth
- Recurring Costs: Monthly subscription fees based on storage volume
- Initial Upload Time: Large data sets require significant time for first full backup
- Provider Trust: Must verify provider security practices, encryption implementation, and business continuity
Recommended Cloud Solutions:
- AWS S3 with Veeam Backup & Replication
- Microsoft Azure Backup for Microsoft-centric environments
- Backblaze B2 with MSP360 for cost-effective protection
- Carbonite or Datto for managed service provider solutions
Local/Physical Security Six Backups
On-premises backup solutions provide rapid recovery and eliminate internet dependencies:
Advantages:
- Fast Recovery: Restore from local storage at gigabit LAN speeds
- No Internet Required: Access backups during internet outages
- One-Time Costs: Purchase storage hardware once rather than ongoing subscriptions
- Complete Control: Physical custody of all backup media
- Air-Gap Capability: Disconnect external drives for true network isolation
Disadvantages:
- Localized Risk: Vulnerable to fire, flood, theft at primary location
- Manual Processes: Requires discipline for regular backup rotation
- Limited Scalability: Must purchase additional hardware as storage needs grow
- Hardware Failure: Drive failures require replacement and data migration
Recommended Local Solutions:
- Synology or QNAP NAS devices with RAID protection
- External USB 3.0/3.1 hard drives (4TB+ capacity) with hardware encryption
- Removable drive cartridges for rotation to offsite storage
- Windows Server Backup or macOS Time Machine for workstation protection
Hybrid Security Six Backups
Most tax professionals benefit from hybrid approaches combining local and cloud security six backups:
- Daily Local Backups: Incremental backups to on-premises NAS for rapid file recovery
- Weekly Cloud Backups: Full system images replicated to immutable cloud storage
- Monthly Offsite Physical: External drives rotated to bank vaults or secure facilities
This strategy optimizes security six backups by providing fast local recovery for common scenarios (accidental deletion, minor corruption) while maintaining disaster recovery capability through geographically separate cloud storage.
Automated vs. Manual Security Six Backups
The IRS expects documented, consistent security six backups processes that don’t rely on human memory:
| Approach | Advantages | Disadvantages |
|---|---|---|
| Manual Backups | Simple to understand; no software purchase | Inconsistent; easy to forget; non-compliant; high failure rate |
| Automated Backups | Consistent; documented; compliant; reliable; scheduled | Initial configuration required; software licensing costs |
Automated security six backups best practices:
- Schedule backups during non-business hours to minimize performance impact
- Configure email/SMS notifications for job completion and failures
- Implement monitoring dashboards showing backup status across all systems
- Maintain detailed logs of all backup operations for audit compliance
- Set backup frequency based on data change rate: daily for active tax season, weekly during slower periods
Ransomware Threats and Security Six Backups Defense
Ransomware represents the most significant threat to tax professionals in 2025. According to FBI IC3 data, tax practices experienced a 149% increase in ransomware attacks compared to 2024, with average recovery costs reaching $1.85 million including ransom payments, system restoration, business interruption, and client notification expenses. Properly implemented security six backups eliminate the need to pay ransoms by ensuring complete data recovery capability.
Why Tax Professionals Are Ransomware Targets
Tax practices possess unique characteristics making them high-value targets:
- Concentrated Sensitive Data: Social Security numbers, bank account information, income details, and identification documents for hundreds or thousands of individuals
- Seasonal Business Pressure: Time-sensitive tax deadlines create urgency that encourages ransom payment
- Limited IT Resources: Solo practitioners and small firms often lack dedicated cybersecurity staff
- Legacy Systems: Outdated tax preparation software and operating systems with known vulnerabilities
- Regulatory Consequences: Data breaches trigger mandatory reporting to IRS, FTC, state agencies, and affected clients
For comprehensive guidance on ransomware protection, review our detailed guide on ransomware rollback solutions.
How Ransomware Targets Backups
Modern ransomware specifically seeks to destroy security six backups before encrypting production data:
- Discovery Phase: Malware scans networks for backup servers, NAS devices, and cloud backup agents
- Credential Theft: Attackers harvest backup system credentials through keylogging, credential dumping, or social engineering
- Shadow Copy Deletion: Ransomware deletes Windows Volume Shadow Copies and System Restore points
- Backup Targeting: Encryption of network-attached backup storage and corruption of backup catalogs
- Cloud Account Compromise: Attacks on cloud backup accounts using stolen credentials
- Delayed Execution: Malware remains dormant for weeks to ensure backup versions contain the malware before activating encryption
Ransomware-Resistant Security Six Backups
Implement multiple defensive layers in your security six backups strategy:
Immutable Storage:
- Enable Object Lock on cloud backup repositories
- Use WORM-capable tape libraries for archival backups
- Configure minimum 60-90 day retention periods that exceed typical ransomware dwell time
Air-Gapped Backups:
- Physically disconnect external backup drives after completion
- Store offsite backup media in locations without network connectivity
- Implement logical air gaps using write-only backup accounts that cannot delete or modify data
Credential Protection:
- Use unique, complex passwords for backup system administration (minimum 16 characters)
- Enable multi-factor authentication on all backup platforms
- Implement privileged access management (PAM) for backup administrator accounts
- Rotate backup system credentials quarterly
Network Segmentation:
- Isolate backup infrastructure on separate VLANs
- Implement strict firewall rules limiting backup system access
- Use dedicated backup accounts with no production network access
Monitoring and Alerting:
- Configure alerts for backup deletion attempts or policy modifications
- Monitor for unusual backup data volume changes indicating malware infection
- Track failed authentication attempts to backup systems
- Implement SIEM integration for backup security events
Recovery Time Objectives for Security Six Backups
Define clear recovery objectives for security six backups implementation:
| System Type | Recovery Time Objective (RTO) | Recovery Point Objective (RPO) |
|---|---|---|
| Tax preparation workstations | 4-8 hours | 24 hours |
| Tax software server/database | 2-4 hours | 4 hours |
| Email systems | 4-8 hours | 24 hours |
| Document management systems | 8-24 hours | 24 hours |
| Network infrastructure | 2-4 hours | 24 hours |
Document these objectives in your contingency plan and validate through quarterly disaster recovery drills that actual recovery times meet defined RTOs.
Best Practices for Reliable Security Six Backups
Implement comprehensive best practices to ensure security six backups meet IRS requirements and provide reliable recovery capability:
Automate All Backup Processes
- Scheduled Jobs: Configure backups to run automatically during non-business hours without manual intervention
- Incremental Backups: Run daily incremental backups capturing only changed data to minimize backup windows
- Weekly Full Backups: Schedule comprehensive full backups weekly to establish clean baseline recovery points
- Synthetic Fulls: Use synthetic full backup technology to minimize backup windows while maintaining full backup recovery points
Implement Comprehensive Monitoring
- Success/Failure Alerts: Configure email or SMS notifications for all backup job completions and failures
- Dashboard Visibility: Implement monitoring dashboards showing backup status across all systems
- Trend Analysis: Track backup duration, data volume changes, and completion times to identify anomalies
- Verification Checks: Enable automatic integrity validation after backup completion
Test Restoration Regularly
Untested backups represent false security—validation through restoration testing is mandatory:
- Monthly File Restores: Restore random files from backups to verify data integrity and process familiarity
- Quarterly System Restores: Restore complete systems to test hardware or virtual machines to validate full recovery capability
- Annual Disaster Recovery Drill: Simulate complete facility loss and validate restoration from offsite backups only
- Documentation: Maintain detailed logs of all restoration tests including duration, issues encountered, and resolution steps
Maintain Detailed Documentation
IRS compliance requires documented security six backups procedures:
- Backup Inventory: Complete list of all systems backed up, backup methods, frequencies, and retention periods
- Recovery Procedures: Step-by-step instructions for restoring each system type from backups
- Contact Information: Current contact details for backup vendors, MSPs, and cloud providers
- Encryption Keys: Secure storage locations and access procedures for backup encryption keys
- Version Control: Date documentation and maintain revision history showing updates aligned with infrastructure changes
Develop Comprehensive Contingency Plans
Your security six backups contingency plan must address multiple disaster scenarios:
- Hardware Failure Recovery: Procedures for restoring from local backups when individual systems fail
- Ransomware Recovery: Step-by-step process for system isolation, malware remediation, and restoration from immutable backups
- Natural Disaster Recovery: Complete facility loss scenarios requiring restoration from offsite/cloud backups to temporary locations
- Data Breach Response: Integration with incident response plans including forensic preservation of backup data
- Vendor Failure: Procedures when backup vendors, cloud providers, or MSPs become unavailable
✅ Security Six Backups Compliance Checklist
- ☐ Document backup procedures in Written Information Security Plan (WISP)
- ☐ Implement automated daily backups of all NPPI systems
- ☐ Configure immutable cloud storage with 60-90 day retention
- ☐ Enable AES-256 encryption for all backup data at rest and in transit
- ☐ Store at least one backup copy offsite (100+ miles from primary location)
- ☐ Test backup restoration monthly and document results
- ☐ Implement multi-factor authentication for backup system access
- ☐ Configure automated alerts for backup failures or anomalies
- ☐ Maintain detailed inventory of all backup hardware and media
- ☐ Review and update backup strategy quarterly or after infrastructure changes
Encryption and Access Controls for Security Six Backups
The FTC Safeguards Rule extends beyond the basic IRS security six backups mandate, requiring comprehensive data protection throughout the information lifecycle. Tax preparers must implement multiple layers of protection for backed-up data:
Encrypt Security Six Backups
Encryption protects security six backups from unauthorized access:
- Data at Rest: AES-256 encryption for all disk-based backups (local NAS, external drives, backup appliances)
- Data in Transit: TLS 1.2 or higher for cloud backup transfers
- Key Management: Store encryption keys separately from encrypted data; use hardware security modules (HSM) or cloud key management services
- Client-Side Encryption: Encrypt data before transmission to cloud providers (“zero-knowledge” architecture)
According to NIST Special Publication 800-53, organizations must “protect the confidentiality, integrity, and availability of backup information” through encryption, access controls, and secure storage locations. – National Institute of Standards and Technology
Implement Access Controls for Backups
Restrict security six backups access to authorized personnel only:
- Role-Based Access Control (RBAC): Limit backup administration to designated IT staff or MSP partners
- Multi-Factor Authentication: Require 2FA for all backup system access
- Least Privilege: Grant minimum necessary permissions for backup operations
- Audit Logging: Track all access to backup systems, including failed authentication attempts
- Separation of Duties: Separate backup administrators from those who can modify or delete backup retention policies
Protect Against Physical Threats
Physical security for security six backups storage:
- Fireproof/Waterproof Storage: Rate backup media cabinets for minimum 2-hour fire protection and water damage resistance
- Environmental Controls: Smoke detectors, temperature monitoring, humidity control for backup storage areas
- Uninterruptible Power Supply: UPS systems protecting NAS and backup appliances from power failures and surges
- Offsite Rotation: Transport backup media using tamper-evident containers or secure courier services
- Secure Disposal: Degauss, physically destroy, or cryptographically erase backup media before disposal
Get Your Free IRS-Compliant Security Six Backups Assessment
Bellator Cyber specializes in IRS Security Six compliance for tax professionals. Our team will evaluate your current backup strategy, identify gaps, and provide a customized roadmap for implementing compliant, ransomware-resistant backups that protect your practice and your clients.
Frequently Asked Questions About Security Six Backups
What are security six backups and why are they required for tax professionals?
Security six backups refer to the backup and contingency planning requirement that forms the fourth component of the IRS Security Six framework outlined in Publication 4557. Tax professionals with a PTIN must implement consistent backup procedures for all systems containing nonpublic personal information (NPPI) and maintain documented contingency plans for data recovery. This requirement is mandatory under both IRS regulations and the FTC Safeguards Rule, with non-compliance resulting in penalties up to $100,000 per violation, potential license revocation, and liability for data breaches.
How often should tax professionals backup client data to meet IRS requirements?
The IRS requires “consistent” backups aligned with your practice’s data change rate and business operations. Best practice for security six backups compliance includes: daily incremental backups during tax season when returns are prepared continuously, weekly full backups to establish clean recovery points, immediate backups after significant data changes (bulk imports, major client updates), and continuous replication for critical systems requiring minimal data loss. Document your backup frequency in your WISP and ensure automated scheduling prevents gaps in backup coverage.
What is the 3-2-1-1-0 backup rule and why is it important for security six backups?
The 3-2-1-1-0 rule represents the modern standard for comprehensive security six backups: maintain three copies of data (production + 2 backups), store backups on two different media types (disk + cloud or tape), keep one copy offsite (geographically separate location), maintain one immutable copy (cannot be modified or encrypted), and ensure zero backup errors through regular testing and validation. This enhanced strategy addresses modern ransomware threats that specifically target backup infrastructure, providing multiple recovery options when individual backup methods are compromised.
What are immutable backups and do tax professionals need them?
Immutable backups use Write-Once-Read-Many (WORM) technology preventing any modification, deletion, or encryption of backed-up data for a specified retention period. According to Veeam research, 76% of ransomware attacks successfully compromise backup repositories, making immutable security six backups essential for reliable recovery. Tax professionals should implement immutable backups through cloud provider Object Lock features (AWS S3, Azure Blob Storage) or WORM-capable tape libraries. Configure 60-90 day retention periods exceeding typical ransomware dwell time (average 21 days) to ensure clean backup versions predate initial compromise.
Can cloud-based backups satisfy IRS security six backups requirements?
Yes, cloud-based backups fully satisfy IRS security six backups requirements when properly configured with: AES-256 encryption for data at rest and TLS 1.2+ for data in transit, multi-factor authentication for cloud account access, immutable storage features (Object Lock) preventing modification, geographically distributed storage across multiple availability zones, regular restore testing to validate recovery capability, and documented procedures in your WISP. Cloud backups provide excellent offsite protection and disaster recovery capabilities. However, best practice recommends hybrid approaches combining cloud backups for disaster recovery with local backups for rapid daily recovery.
How should tax professionals test their security six backups?
IRS compliance requires documented evidence that security six backups can successfully restore data. Implement a three-tier testing schedule: monthly file-level restores (random files from different backup sets to verify data integrity), quarterly system restores (complete workstation or server restoration to test hardware or VMs), and annual disaster recovery drills (full practice restoration from offsite backups only, simulating complete facility loss). Document all test results including restoration duration, data validation, issues encountered, and remediation steps. Untested backups represent false security—validation through restoration is mandatory for compliance and reliable recovery capability.
What backup retention periods do tax professionals need to maintain?
IRS record retention requirements mandate keeping tax returns and supporting documentation for minimum 3 years (6-7 years recommended for additional protection against extended audit periods). Configure security six backups retention aligning with these requirements: daily/weekly backups retained for 60-90 days (ransomware protection), monthly backups retained for 1 year (quarterly recovery options), annual backups retained for 3-7 years (compliance with record retention), and permanent archival for critical documents requiring indefinite retention. Balance retention periods against storage costs and legal hold requirements for documents involved in disputes or investigations.
How much do compliant security six backups cost for tax practices?
Comprehensive security six backups costs vary based on practice size and data volume. Solo practitioners: $50-150/month for cloud backup services plus $200-500 for local backup hardware (external drives, NAS). Small firms (2-10 employees): $200-500/month for managed backup services or enterprise backup software plus $1,000-3,000 for backup infrastructure. Mid-size firms (10+ employees): $500-2,000/month for comprehensive backup solutions including immutable storage, monitoring, and support plus $3,000-10,000 for on-premises backup appliances. Consider these costs against average ransomware recovery costs of $1.85 million and regulatory penalties of $100,000 per violation—proper backups represent essential insurance, not optional expense.
What should tax professionals include in their backup contingency plan?
Your security six backups contingency plan must document comprehensive recovery procedures: detailed inventory of all systems requiring backup (software, hardware, data locations), backup methods, frequencies, and retention periods for each system, step-by-step restoration procedures for different disaster scenarios (hardware failure, ransomware, natural disaster), contact information for backup vendors, cloud providers, IT support, and key personnel, encryption key storage locations and access procedures, recovery time objectives (RTO) and recovery point objectives (RPO) for each system type, and testing schedule with documentation of test results and continuous improvement. Integrate contingency plans into your Written Information Security Plan and review quarterly.
Do security six backups protect against ransomware attacks?
Security six backups provide essential ransomware recovery capability when properly implemented with immutable storage, air-gap or logical isolation, multiple backup versions (60-90 day retention), offsite storage, and regular testing. However, backups alone don’t prevent ransomware—they enable recovery after attacks. Comprehensive ransomware protection requires all Security Six controls: next-generation antivirus and EDR, properly configured firewalls, multi-factor authentication, comprehensive backups, drive encryption, and virtual private networks. Backups serve as the last line of defense, ensuring business continuity even when preventive controls are bypassed.
Conclusion: Implementing Comprehensive Security Six Backups
Robust security six backups represent mandatory infrastructure for tax professionals handling sensitive client data in 2025. IRS Publication 4557 and the FTC Safeguards Rule require documented backup procedures, consistent backup schedules, offsite storage, and regular testing. Non-compliance exposes practices to regulatory penalties exceeding $100,000 per violation, liability for data breaches averaging $4.88 million per incident, and potential loss of professional credentials.
The evolution from traditional 3-2-1 backup strategies to comprehensive 3-2-1-1-0 approaches reflects the sophisticated threat landscape facing tax professionals. With 96% of ransomware attacks targeting backup repositories and 76% successfully compromising them, immutable backups with Object Lock or WORM technology have transitioned from optional to essential. Tax practices must implement multiple defensive layers including automated backups, encryption, access controls, geographic separation, immutability, and continuous monitoring.
Key implementation priorities for security six backups compliance:
- Document Everything: Integrate comprehensive backup procedures into your Written Information Security Plan
- Automate Backups: Eliminate manual processes through scheduled, monitored backup jobs
- Implement Immutability: Deploy Object Lock-enabled cloud storage or WORM tape for ransomware protection
- Test Regularly: Monthly file restores, quarterly system restores, annual disaster recovery drills
- Encrypt All Data: AES-256 encryption at rest, TLS 1.2+ in transit
- Monitor Continuously: Automated alerts for backup failures, anomalies, or unauthorized access
- Review Quarterly: Update backup strategies for infrastructure changes, new threats, and regulatory updates
Remember that security six backups constitute just one component of comprehensive cybersecurity compliance. Complete your Security Six implementation by addressing all mandatory controls: next-generation antivirus and EDR, network firewalls, multi-factor authentication, drive encryption, and virtual private networks.
For complete guidance on meeting all IRS cybersecurity requirements, review our comprehensive Security Six compliance guide for tax professionals. Properly implemented security six backups serve as your last line of defense against data loss, ensuring business continuity and protecting client trust regardless of what challenges arise.
Additional Security Six Backups Resources
- IRS Publication 4557: Safeguarding Taxpayer Data (Official PDF)
- FTC Safeguards Rule: Official Requirements and Guidance
- CISA 3-2-1 Backup Strategy Best Practices (PDF)
- NIST Cybersecurity Framework: Backup and Recovery Controls
- Veeam 2025 Ransomware Trends Report
- FBI Internet Crime Complaint Center Annual Report
- NIST SP 800-53: Security and Privacy Controls for Information Systems

