Kamupani W-2 Payroll Phishing Leak po'o le CPA Tax-Preparer Soli: Puipuia SSN uma a Tagata faigaluega ma Fa'amatalaga Lafoga¶

I le iloaina o se tagata faigaluega po'o se tagata tomai faapitoa totogi na faatoa imeli a .pdf, .csv, pe .zip fa'amaumauga o so'o se tagata faigaluega i le taimi nei ma tagata faigaluega muamua ** IRS Form W-2 (Wage and Tax Statement)** poʻo Fumu 1099 (poʻo Kanata T4, Peretania P60, po o Ausetalia PAYG aotelega) i se tagata solitulafono i luga o le initaneti na ia faasese le tuatusi imeli a le Ofisa Sili o Pulega po'o fafo atu o le CPA - po'o le iloa o le 'au'aunaga sauniuni lafoga a lau kamupani su'etusi (Intuit ProSeries, Lacerte, Drake Tax, CCH Axcess, pe UltraTax CS) na solia e ala i se komepiuta mamao po'o fa'amatalaga fa'atauva'a fa'alavelave - ose fa'alavelave fa'afuase'i fa'ailoa e lima fa'alatala mo tagata ta'ito'atasi i lena lisi**. E le pei o le solia o le pepa aitalafu aitalafu (lea e foia i le 3 minute e ala i le faalēaogāina o se pepa palasitika 16-numera), o le ** Form W-2** poʻo Form 1040 o loʻo tuʻuina atu solitulafono ki tumau o le olaga tau tupe o se tagata: ** Igoa Faʻatulafonoina, Unmasked 9-Digit Social Security Numera (SSN), tuatusi o le Fale, Totogi Fa'aletausaga Fa'aletausaga (Box 1), Fa'asa'o Lafoga a le Feterale ma le Setete o Tupe Maua (Boxes 2 & 17), ma le Numera Fa'ailoa a le Tagata Faigaluega 9-Numera Feterale (EIN)**. E fa'atupe e le au solitulafono vaega W-2 ua gaoia i totonu o itula talu ona maua mai: latou te fafagaina le mea tonu. EIN, Box 1 totogi, ma Box 2 taofi sa'o i totonu o faila e-faila e pasi ai le IRS toe fa'afetaui filiga ma gaoi le tele o tupe toe fa'afo'i fa'a'ole'ole a'o le'i failaina e tagata faigaluega moni a latou lafoga. Mo le fa'aleleia atili ole imeli ole atina'e, fa'afeso'ota'i Kamupani Fa'aleaganu'u Email Pisinisi (BEC) ma le toe fa'afo'i fa'asese uaea; afai ua fa'aogaina le fa'asinomaga a le tagata faigaluega po'o le SSN a le tamaititi mo nonogatupe, va'ai tali ole gaoi fa'asinomaga ma gaoi fa'asinomaga fa'akomepiuta ma fa'agata SSN aitalafu a tamaiti. Afai o lenei soliga e aofia ai le faoa faamalosi tino po o se fa'alavelave fa'afuase'i fa'afuase'i mo le ola, vala'au lau numera fa'alavelave fa'apitonu'u (911 i le Iunaite Setete ma Kanata, 112 i totonu o le Iuni a Europa, 999 i Peretania) pe fa'afeso'ota'i la matou lisi o numera fa'afuase'i.

Fai nei loa¶

1. ** AFAI O OE O LE FAIGALUEGA, FAATONU a le HR, POO LE PAYROLL ADMIN (Ila 1): Lipoti sa'o le leiloa W-2 / SSN i ​​le IRS W-2 Data Loss Unit i dataloss@irs.gov VA'A VAAI**:
2. Aua le ** fa'atali aso mo loia mai fafo e tusi tusi fa'ailoa a tagata faigaluega a'o le'i logoina le IRS. O itula uma e te faʻatali ai e faʻatagaina ai tagata solitulafono e faila le faitau selau o faʻamatalaga tau lafoga a le Pepa 1040 e faʻaaoga ai lau kamupani. EIN ma liki ai au tagata faigaluega W-2 pusa.
3. Auina atu se imeli i le taimi nei i dataloss@irs.gov fa'atasi ai ma le laina autu "W2 Data Loss" o lo'o i ai lou igoa o le kamupani, Numera Fa'ailoa a le Tagata Faigaluega (EIN), igoa fa'afeso'ota'i/numera o le telefoni, fa'amatalaga pu'upu'u pe fa'apefea ona tupu le liki, ma le aofa'i o tagata faigaluega na a'afia ('A'E LE fa'apipi'i le lisi o le SSN tagata faigaluega i lenei imeli muamua - o le a fa'afeso'ota'i oe e le IRS Stakeholder Liaison i se auala fa'apipi'i fa'ailoga ina ia mafai ai e le IRS ona fa'ailoga SSN uma a tagata faigaluega ua a'afia e fa'asaga i le fa'ailoilo fa'akomepiuta).
4. ** AFAI O OE O SE CPA, TAGATA TAGATA, POO LE SAUNIA LAFOGA (Iora 1): Faʻafesoʻotaʻi lau IRS i le lotoifale ma lokaina lau EFIN / PTIN i lau IRS e-Services account vave**:
5. I lalo o IRS Publication 4557 (Safeguarding Taxpayer Data) ma le FTC Safeguards Rule (16 CFR Part 314), e tatau i tagata tomai faapitoa tau lafoga ona lipotia so o se gaoi o faamatalaga a le tagata o tausia po o se faila e le faatagaina i lalo o la latou Numera Faailoa Faila Faila (Electronic Filing Identification Number).EFIN) i la latou IRS Stakeholder Liaison i totonu o itula ina ia mafai ai e le IRS ona poloka fa'amatalaga tau fa'asese fa'asalalau e fa'aoga ai lau kamupani. EFIN ma CAF numera.
6. ** AFAI O OE O SE TAGATA FAIGALUEGA POO LE TOTOGI LAFOGA (Minute 1): Alu ile irs.gov/ippin i le taimi nei ma maua lau 6-numera IRS Identity Protection PIN (IP PIN)**:
7. Se IRS Identity Protection PIN (IP PIN) ose numera 6-numera faalilolilo e na'o oe ma le IRS e te iloa. Le taimi e te lesitala ai i irs.gov/ippin, o le IRS komipiuta komipiuta e otometi lava ona teena so o se faaeletonika Pepa 1040 lafoga toe faafoi atu i lalo o lau Social Security Numera (SSN) e le aofia ai lena numera 6 saʻo IP PIN - e tusa lava pe iai lau W-2 PDF sa'o i luma o le tagata solitulafono.
8. Afai ua sasaina oe e se solitulafono ma na faatoa teena lau toe faafoi lafoga e faila ile IRS Error Code IND-031-04 pe R0000-902-01 ("Ua uma ona failaina se toe faafoi ma lenei SSN"):
9. E le mafai ona e-faila se toe faafoi lona lua i luga o le initaneti pe a talia le toe faafoi a se tagata taufaavalea. E tatau ona e ** lolomi lau Pepa aloaia 1040 i luga o pepa , faʻapipiʻi se ** IRS Form 14039 (Identity Theft Affidavit) ma se kopi o lau W-2 moni, ma meli le pepa pepa i le nofoaga autu e faila ai faila a le IRS mo lau setete (pe lafo mai le Fumu 14039 i luga ole laiga ile irs.gov/dmaf a o lafo mai lau pepa toe faafoi).
10. Faa'aisa lau 3 Primary Credit Bureaus (Equifax, Experian, TransUnion) PLUS le 3 Ofisa Maualuga (ChexSystems, LexisNexis, ma The Work Number):
11. Aua o le liki W-2 e fa'aalia ai lou SSN, totogi sa'o, ma le fale faigaluega EIN, e faʻaaoga e tagata solitulafono W-2 faʻamaumauga e le gata mo le taufaasese o lafoga, ae faʻapea foʻi ma le tatalaina o teugatupe i faletupe (ChexSystems), nogatupe ta'avale, ma tagi pepelo e leai ni galuega (State Workforce Agency).
12. ** Fausia lau oe lava my Social Security tala (ssa.gov/myaccount) ma lau talafa'ailoga lafoga a le setete a'o le'i resitalaina e tagata solitulafono i lou igoa**:
13. O tagata gaoi fa'asinomaga o lo'o umia lau W-2 e masani ona fa'anatinati i ai ssa.gov ma lau faitoto'a o le Matagaluega o Tupe Maua / Leai se galuega e fa'ailoa ai lau fa'amatalaga i luga ole laiga e le'i fatuina e fa'aaoga ai lou W-2 tala'aga o totogi e fai ma tali "fa'amaonia fa'avae poto". Fa'aigoa vave au lava tala ina ia loka tagata solitulafono.

Laau fa'ai'uga: tali vave i le Aso-1 mo Tagata e ona galuega/CPA vs. Tagata faigaluega A'afia¶

Mulimuli i le lala e fetaui ma lau matafaioi (Organization/HR/CPA vs. Tagata faigaluega Ta'ito'atasi/Client) e fa'atino uma la'asaga fa'atulafonoina i totonu ole 24 itula muamua:

flowchart TD
    Start["W-2 Payroll Phishing Leak po'o le CPA Tax Server Solaga na maua"] --> RoleCheck{"O Oe o le Tagata faigaluega / Ofisa CPA, po'o Oe o se Tagata faigaluega / Tagata Totogi Lafoga?"}

    RoleCheck -->|"Le tagata e ona galuega, HR Director, Payroll Provider, po'o CPA Firm"| OrgBranch["VAEGA 1A: Fa'atonu Fa'alapotopotoga & Fa'atonu IRS (Iora 1 i le 24)"]
    RoleCheck -->|"Tagata faigaluega ua A'afia, Konekarate (1099), po'o le CPA Client"| EmpBranch["VAEGA 1B: SSN Ta'ito'atasi & Loka Lafoga (Minute 1 i le 60)"]

    OrgBranch --> IRSNotify["1. Imeli dataloss@irs.gov (Autu: 'W2 Data Loss') & Fa'ailoa le Fa'alapotopotoga o Pule Lafoga (StateAgencies@taxadmin.org)"]
    IRSNotify --> CPACheck{"Sa soli se CPA Tax Software Server (Drake / Lacerte / ProSeries / CCH)?"}
    CPACheck -->|"Ioe: CPA Firm"| CPASteps["2. Valaau le IRS Stakeholder Liaison -> Audit EFIN Transmission Counts in e-Services -> Lipoti ile FTC (Safeguards Rule) pe afai >= 500 Clients"]
    CPACheck -->|"Leai: Autasi W-2 BEC Phish"| BECSteps["2. Siaki pe na maua e le Phisher le avanoa moni i le Pusa Meli (M365/Google Audit Logs) vs Fa'aaliga Fa'aaliga-Igoa Spoof -> Faila FBI IC3 Lipoti"]

    CPASteps --> NotifyStaff["3. Fa'ailoa i tagata faigaluega uma/tagata fa'atau i totonu ole 24-72 itula ina ia latou lokaina IP IP a'o le'i faia e Scammers E-File."]
    BECSteps --> NotifyStaff

    EmpBranch --> LockIPPIN["1. Fa'aigoa loa ile IRS Identity Protection PIN ile irs.gov/ippin (Blocks Fraudulent 1040 E-Filing)"]
    LockIPPIN --> AlreadyFiled{"Pe ua uma ona E-File Scammer i lalo o lau SSN (Teena Code IND-031-04 / R0000-902-01)?"}

    AlreadyFiled -->|"Ioe: Toe Fa'afo'i Te'ena ona Fa'alua"| File14039["2A. Auina atu le IRS Pepa 14039 Online (irs.gov/dmaf) MA Pepa Saini Memeli Pepa 1040 + W-2 + Pepa 14039."]
    AlreadyFiled -->|"Leai: E le'i Fa'aulu"| ClaimPortals["2B. Talosaga Lau Teugatupe ile ssa.gov/myaccount, irs.gov, ma le Setete o Lafoga / Leai se galuega"]

    File14039 --> FreezeAll["3. Fa'a'aisa Equifax, Experian, TransUnion, ChexSystems, LexisNexis, ma Equifax 'The Work Number'"]
    ClaimPortals --> FreezeAll

Vaega 1: Tusitaiala mo Faalavelave Tutupu Faafuasei mo Tagata e ona galuega, Faatonu HR, ma Ofisa CPA (Iora 1 i le 24)¶

A pa'ū le matagaluega totogi mo le imeli masani a le Pule Sili W-2 spear-phishing ("Talofa [Igoa], o loʻo ou i ai i se fono a le komiti / suʻesuʻe ma manaʻomia ni kopi PDF o tagata faigaluega uma W-2s mo le 2025 i le taimi lava lena, faʻamolemole lafo mai e fai ma faʻapipiʻi "), pe a maua e se kamupani CPA se meafaigaluega e le faʻatagaina mamao (ScreenConnect, AnyDesk, Splashtop) tagata fa'atau atu i fafo .tax faila, o le saoasaoa e fuafua ai pe toafia tagata faigaluega o loʻo mafatia moni lafoga toe faafoi gaoi.

Laasaga 1: Fa'ailoa le IRS W-2 Data Loss Unit (dataloss@irs.gov) i le Itula 1¶

O lo'o fa'atumauina e le Auaunaga o Tupe Maua a le Lotoifale se paipa tu'ufa'atasiga fa'anatinati fa'atasi ma le Summit Security (IRS, matagaluega o tupe maua a le setete, ma kamupani o lo'o tu'uina atu lafoga) fa'apitoa e tu'u ai le tele o fa'amama faiga fa'asese i SSN uma e feso'ota'i ma se tagata faigaluega ua solia. EIN. 1. Auina vave mai se imeli e le'i fa'ailogaina i dataloss@irs.gov: - Laina Mataupu: W2 Data Loss - E tatau ona aofia ai i le tino: - Pisinisi/Fa'alapotopotoga Igoa Fa'aletulafono - Numera Fa'ailoa a le Tagata Fai Pisinisi (EIN) (uma aafia EINs pe afai e tele lala e aofia ai) - Igoa o le Tagata Fa'afeso'ota'i, Igoa, Numera Telefoni Sa'o, ma le tuatusi imeli - Aso na tupu ai le liki W-2 ma Aso na maua ai - Le auala na tupu ai le liki (mo se faʻataʻitaʻiga, "CEO imeli pepelo i le pule o totogi" poʻo "Asoga le faʻatagaina i le faitotoa o totogi") - Aofai o tagata faigaluega/pepa ua aafia (W-2, 1099-NEC, ma isi) - TĀUA: Aua le fa'apipi'i le ripoti po'o le PDF o SSN a tagata faigaluega i lenei imeli muamua. I totonu o itula, o le a tali mai se tagata su'esu'e a le IRS ma fa'atonuga mautu e tu'uina atu le lisi o lo'o ufiufi/fa'ailogaina o SSN ua a'afia ina ia toe fa'afo'i e le IRS le Amiotonu ma le Tausi Auaunaga (RICS) afi e mafai ona tu'u vave fa'ailoga fa'asese i luga o fa'amatalaga lafoga a tagata faigaluega uma.

Laasaga 2: Faʻailoa UMA Ofisa Lafoga a le Setete i se Imeli Tasi e ala i le Federation of Tax Administrators (FTA)¶

E iai fo'i i tagata faigaluega a latou Lafoga o Tupe Maua a le Setete ua gaoia e fa'aaoga ai le Pusa 15/16/17 o le liki W-2. Nai lo le su'eina o numera telefoni a le Matagaluega o Tupe Maua e 50: - imeli StateAgencies@taxadmin.org (tausia e le Federation of Tax Administrators FTA i le faiga faapaaga ma le IRS Security Summit). - Tuuina atu le igoa o lou kamupani, fa'amatalaga fa'afeso'ota'i, O lo'o ta'u mai ai o lo'o iai au tagata faigaluega i totonu (Aua le ** fa'aofi SSN i ​​le imeli), ma o le a vave fa'amaopoopoina e le FTA le poloka W-2 i le setete ma so'o se Matagaluega o Tupe Maua a le Setete ua afaina.

Laasaga 3: Fa'aopoopo Fa'atonuga Fa'atonu Afai O Oe Ose CPA Firm po'o Tax Preparer¶

Afai o se kamupani sauniuni lafoga (CPA, EA, Tax Attorney, po'o le auaunaga tau tusi) e mafatia i le soliina o faila lafoga a le tagata o tausia (Drake, Lacerte, ProSeries, UltraTax, CCH, TaxSlayer Pro, ATX): 1. ** Ulufale i totonu IRS e-Services (irs.gov/e-services) vave ma siaki lau EFIN tulaga**: Siaki le aofa'i o fa'afo'i tu'uina atu i lalo ole lau kamupani Electronic Filing Identification Numera (EFIN). O tagata osofa'i e soli fale faigaluega a le CPA e fa'asalalau lemu le faitau selau o fa'afo'i mai a le tagata o tausia le Pepa 1040 i le po (suia na'o le auala e teu sa'o ai ma numera fa'amatalaga i luga o le Pepa 1040 / Form 8888 i le Green Dot / Chime / mua'i totogi fa'amatalaga a le tagata osofa'i). 2. Fa'afeso'ota'i loa le Ofisa o Pa'aga a le IRS i lou lotoifale: Su'e Feso'ota'iga Pa'aga a lou setete ile irs.gov/businesses/small-businesses-self-employed/stakeholder-liaison-local-contacts. O le a galulue fa'atasi le So'otaga a Tagata Fa'atatau ma le IRS Criminal Investigation (IRS-CI) ma tuuina atu se sui EFIN pe afai na fa'aletonu lau mea. 3. Usi ma le FTC Safeguards Tulafono (16 CFR Part 314) 30-Aso Fa'asilasilaga Pulea: O tagata faigaluega sauniuni lafoga uma i le Iunaite Setete o loʻo faʻavasegaina faaletulafono o "faʻalapotopotoga tau tupe e le o ni faletupe" i lalo o le Gramm-Leach-Bliley Act (GLBA) ma le FTC Safeguards Rule. I lalo o le teuteuga o le FTC Safeguards Rule (e amata ia Me 2024), so'o se soliga e aofia ai fa'amatalaga patino a le tagata lautele e le'i fa'ailogaina o le 500 pe sili atu tagata fa'atau e tatau ona lipotia fa'aeletoroni i le Federal Trade Commission (FTC) i totonu 30 aso talu ona maua.

Laasaga 4: Fa'aulu se Lipoti a le FBI IC3 ma Fa'aaliga Soliga a le Loia Sili a le Setete¶

1. ** Fa'a'i se lipoti W-2 Business Email Compromise i ic3.gov (FBI Internet Crime Complaint Center)**: Fa'aaofia le atoaga RFC 5322 ulua'i ulutala imeli (Authentication-Results, Received: from tuatusi IP, Reply-To: domain) ole imeli phishing lea na faaseseina ai lau tagata faigaluega totogi.
2. Fa'amaonia pe na fa'aleaga moni le fa'amatalaga imeli a lau tagata faigaluega vs. fa'asese i fafo:
3. Asia'i fa'amaumauga su'etusi ole Microsoft Entra ID / Google Workspace: fai se vaega i fafo (ceo-companyname.com po o a gmail.com tali-i tuatusi) na'o le fa'aseseina o le Igoa Fa'aaliga a le Ofisa Sili o Pulega, pe na ulufale moni se tagata osofa'i i totonu o le pusameli moni a le Pule Sili po'o le tagata faigaluega HR? Afai e sa'o sa'o atu se tagata osofa'i i totonu o le pusameli HR/Payroll, o W-2 ta'uta'ua uma, tuusa'o tuusa'o le siaki siaki, ma I-9 tusifolau su'esu'e Sent Items ma Inbox ua fetuutuunai foi. Mulimuli tala imeli hacked, tuʻuina atu tulafono, ma toe faʻaleleia.
4. Auina atu vave se "Aso-1 Ulua'i" mataala i tagata faigaluega uma ua aafia vave: Tusa lava pe soli lau tusi aloaia a le setete-tulafono (e aofia ai le 12 i le 24 masina o le siakiina o faʻamatalaga e pei o le IDX, Experian IdentityWorks, Norton LifeLock, pe Kroll) e mana'omia le 3 i le 5 aso e tu'u ai, la'i atu se mataala i totonu i au tagata faigaluega ile Aso 1 e fa'atonu ai latou e maua se IRS Identity Protection PIN (irs.gov/ippin) ma fa'aisa a latou ofisa fa'aaitalafu i aso nei a'o le'i toe fo'i mai faila a le au solitulafono io latou igoa.

Vaega 2: Fa'atumu le Tusitaiala mo Puipuiga mo Tagata Faigaluega ma Tagata Totogi Lafoga ua A'afia¶

Afai faatoa e mauaina se imeli po o se tusi e ta'u mai ai ua solia faila W-2 a lou fale faigaluega po'o le server o lafoga a lau CPA, aua le na'o le saini mo le 1-tausaga e leai se totogi o le siakiina o aitalafu ma malolo. O le mata'ituina o aitalafu e na'o le fa'ailoa atu ia te oe pe a uma tatala se nonogatupe, ma o le mata'ituina o aitalafu e leai se va'aiga i lafoga toe fa'afo'i mai a le IRS, tagi o le leai o ni galuega, po'o suiga o tupe teu sa'o i totogi.

Faatusatusa mea o loʻo faʻaalia e le W-2 leak ma le loka saʻo e manaʻomia e tapuni ai faʻafitauli taʻitasi:

Fa'asologa o La'asaga Loka a Tagata faigaluega (E 35 Minute Aofa'i)¶

Laasaga 1: Loka lau Teugatupe Lafoga IRS ma se PIN Puipuia Fa'asinomaga (IP PIN)¶

1. Alu sa'o ile faitoto'a aloa'ia o le IRS: https://www.irs.gov/identity-theft-fraud-scams/get-an-identity-protection-pin(irs.gov/ippin).
2. Kiliki "Maua se IP PIN" ma saini i totonu ma lau o iai ID.me / IRS account (poʻo faʻamaonia lou faasinomaga e fai ai se tasi).
3. Fautuaga: I le fatuina o lau IRS.gov / ID.me tala i le taimi nei, e te taofia foi le au solitulafono mai le faia o se pepelo ID.me account i lalo o lau SSN e la'u mai ai au tusitusiga tuai o lafoga.
4. A fa'amaonia loa, o le a fa'aalia loa e le lau lau 6-numera IP PIN. Fa'asaoina le numera lea i lau pule fa'aupuga.
5. ** E faapefea ona IP PIN galue**: A e (po'o lau CPA) e faila lau fa'amatalaga moni o lafoga a le feterale i lenei tausaga, e te tu'uina lenei numera 6-numera i le Identity Protection PIN pusa i tafatafa o lau saini ile Pepa 1040. Afai e taumafai se tagata solitulafono e faila se toe faafoi lafoga e faʻaaoga ai lau SSN e aunoa ma lena numera 6-numera saʻo, o le IRS e-file server e teena le latou talosaga i le 1 millisecond. (Manatua: Ianuari uma, e gaosia e le IRS se 6-numera fou IP PIN i totonu o lau teugatupe i luga ole laiga mo le vaitau fou o faila.)
6. ** Afai ua e faaipoipo ma faila Married Filing Jointly**: Ia maua foi e lou toalua se IP PIN mo la latou SSN, e tusa lava pe na'o lou fale faigaluega na solia, ona o se fa'amatalaga tu'ufa'atasiga o lo'o lisiina ai SSN uma.

Laasaga 2: Fa'aulu le IRS Form 14039 (Identity Theft Affidavit) NA'O Pe a Manaomia¶

Aua nei ** lafo mai se Pepa Pepa 14039 pe afai ua manuia lau IP PIN luga ole laiga ma e le'i fa'auluina lafoga fa'asese - o lo'o fa'ailoa manino mai e le IRS ole mauaina o se IP PIN i luga ole laiga e televave ma aloese mai le tuai o le gaosiga o pepa. ** Peitaʻi, E TATAU ona e failaina le IRS Form 14039 (Identity Theft Affidavit) vave pe afai**: - O lau fa'afo'i lafoga na faila i le i-meli na te'ena ona ua uma ona faila e se tasi se fa'amatalaga e fa'aaoga ai lau SSN (IND-031-04 / R0000-902-01), POO - E le mafai ona e fa'amaonia lou fa'asinomaga i luga ole laiga ile irs.gov/ippin, POO - Na e mauaina se fa'aaliga IRS (CP01E, 5071C, 4883C, 5747C, pe CP2000) fa'asino i se fa'amatalaga lafoga e te le'i failaina po'o se totogi mai se kamupanī e te le'i faigaluega ai. - ** Faʻafefea ona tuʻuina atu le Pepa 14039 **: E mafai ona e tuʻuina i luga ole laiga e ala ile IRS Document Upload Tool ile irs.gov/dmaf (pe afai e faila a'o le'i toe faaluaina le te'ena) pe fa'apipi'i le pepa saini Fumu 14039 i tua tonu o lau pepa saini Fumu 1040 ma meli i le ofisa tutotonu o le IRS mo lau setete.

Laasaga 3: Tu'u fua le Saogalemu Tumau Tu'u fua ile 7 Ofisa uma (Tulagalua + Lua)¶

I lalo o le tulafono feterale (Economic Growth, Regulatory Relief, and Consumer Protection Act), fa'aisa ma fa'a'aisa lau aitalafu e 100% fua i ofisa uma. Aua le ** fa'atagaina le ofisa e fa'atau atu oe i le $19.99/masina totogi "Loka Loka"; filifili i taimi uma le tulafono "Security Freeze":

1. Equifax: equifax.com/personal/credit-report-services/credit-freeze/ pe valaau 1-888-298-0045.
2. Suesuega: experian.com/freeze/center.html pe valaau 1-888-397-3742.
3. TransUnion: transunion.com/credit-freeze pe valaau 1-800-916-8800.
4. Innovis (O le 4^th Consumer Credit Bureau): innovis.com/personal/securityFreeze pe valaau 1-866-712-4546.
5. ChexSystems (Taofiofia tagata taufaavalea mai le tatalaina o teugatupe taufaasese/teuga tupe i lou igoa): chexsystems.com/security-freeze/place-freeze pe valaau 1-800-428-9623.
6. LexisNexis Risk Solutions (Fa'aoga e le au inisiua ta'avale, mokesi, ma faitoto'a a le malo): consumer.risk.lexisnexis.com/freeze pe valaau 1-800-456-1244.
7. Equifax The Work Number (Fa'aoga mo le fa'amaoniaina o galuega/totogi ma nonogatupe i aso totogi): Valaau 1-800-367-2884 pe asiasi employees.theworknumber.com ma talosagaina se Employee Data Freeze i lau SSN.

Laasaga 4: Talosaga Lau my Social Security (ssa.gov) ma le Portal Totogi o Tagata Faigaluega (ADP / Workday / Gusto)¶

1. Asiasi https://www.ssa.gov/myaccount/ ma ia mautinoa ua lesitala lau teugatupe Social Security i lau lava imeli ma Authenticator/Login.gov 2FA. O le taimi lava e te ssa.gov e te tu'uina atu lau tala, e leai se solitulafono e mafai ona resitalaina se teugatupe Social Security i luga ole laiga i lalo o lau SSN po'o le fa'aliliuina o penefiti i le lumana'i.
2. Ulufale i totonu o lou fale faigaluega o le tagata faigaluega totogi totogi faitotoa (ADP, Workday, Paychex, Gusto, Rippling, Paylocity, UKG). Ona o le W-2 o lo'o i ai le tala sa'o o lo'o fesiligia e nisi o fale faigaluega totogi totogi pe a toe setiina se fa'aupuga ("O le a lau Pusa 1 YTD totogi atoa i lau 2025 W-2?"), fa'agaoioi le Authenticator App po'o le Passkey 2FA i luga o lau saini totogi vave ma fa'amaonia e le'i avea lau faletupe/numera teuga tupe mo Directed Deposit.

Vaega 3: O le a le mea e fai pe a e mauaina se Malo Fa'asese le leai o se galuega (1099-G) po'o le Paleni a le IRS i masina mulimuli ane¶

Ona o W-2 fa'amaumauga o lo'o toe fa'atau atu i luga o maketi i luga o le upega tafa'ilagi pogisa mo le tele o tausaga talu ona mae'a le phishing muamua, va'ai mo nei osofa'iga tuai e lua:

1. Talosaga Fa'a'ole'ole a le Setete o le leai o ni galuega (E te mauaina se pepa talatupe, PIN meli, po'o le Pepa 1099-G i le meli, pe maua e lau matagaluega HR se "Talosaga mo Faʻamatalaga Teteʻa" aʻo e galue pea iina)¶

• Laasaga 1: Fa'ailoa vave lau matagaluega a le HR ma lau Stetete Workforce Agency (SWA) Telefoni Fa'asese (dol.gov/general/topic/unemployment-insurance lisi ta'iala fa'asese a le setete uma).
• Laasaga 2: AUA LE lipoti atu ni faiga tau faasese 1099-G tupe maua o le leai o ni galuega i lau toe faafoi lafoga a le feterale. I lalo ole taiala a le IRS (IR-2021-24), e tusa lava pe le'i auina atu e lau ofisa o le setete se faasa'oga $0 Fomu 1099-G e oo atu ia Aperila 15, naʻo lipoti le tupe maua moni na e mauaina i lau Pepa 1040; o le lipotia o le totogi pepelo o le leai o se galuega a le tagata taufaavalea i lou toe faafoi mai o le a sese le lafoga o oe i tupe e te le'i tago i ai.

2. Gaoi Fa'asinomaga Fa'atatau i Galuega (O lo'o fa'aaogaina e se tasi lau SSN gaoia i se I-9 / W-4 e faigaluega i se isi galuega, ma e auina atu e le IRS ia te oe se CP2000 fa'aaliga fai mai e te le'i lipotia totogi mai se kamupani e le iloa)¶

• Tali atu i le CP2000 fa'aaliga e ala i le siaki o le pusa e ta'u mai ai e te le'i faigaluega lava mo lena falefaigaluega, fa'apipi'i le IRS Form 14039 (siaki Pusa 2: "Na fa'aaoga e se tasi a'u fa'amatalaga e maua ai tupe maua"), ma toe iloilo lau tala fa'asolopito o tupe maua i totonu ssa.gov/myaccount o tautotogo uma ina ia mautinoa e leai se totogi o se tagata ese e lafoina i lau faamaumauga Social Security.

Vaega 4: Lisi Siaki mo Puipuiga Fa'alapotopotoga - Taofi W-2 Phishing ma CPA Soliga¶

• Fa'atūina se Tulafono Fa'ale-autasi "Zero Email W-2": Fai se faiga tusitusia a le kamupani - sainia e le Ofisa Sili o Pulega, CFO, ma tagata faigaluega uma a le HR/Payroll - e faapea leai se tagata faigaluega W-2, 1099, po o se faila o le tusiga igoa e mafai ona auina atu e ala i imeli i soo se tasi, e aofia ai le Ofisa Sili o Pulega po o le Komiti Faafoe, e aunoa ma se fa'amaoniga a le tagata po'o le vitiō e to'atele tagata ma se fa'ailoga fa'ailoga.
• ** Fa'atonu le Puipuiga o Fa'amatalaga i fafo (DLP) Tulafono ile Microsoft Purview (M365) po'o Google Workspace**: Fausia se tulafono felauaiga DLP otometi i fafo e ** poloka ai soʻo se imeli i fafo i fafo e iai le sili atu ma le 3 US Social Security Numera (SSN) mamanu regex (\b\d{3}-\d{2}-\d{4}\b) po o Form W-2 fa'ata'ita'iga**. A taumafai se tagata faigaluega HR e fa'apipi'i se 50-itulau W-2 PDF i se tuatusi imeli i fafo, e poloka otometi le fa'asalalauga meli a'o le'i alu ese le paita tasi mai le fale.
• Fa'aopoopo se Fa'ailoga Lapata'iga i fafo ([EXTERNAL EMAIL - SPOOF WARNING]) Fa'apitoa Fa'ailoga Igoa Fa'aaliga Fa'atonu: Fa'atulaga se tulafono fa'asaga i le faafoliga i luga ole laiga / Google Workspace (VIP / Executive Spoof Protection) e taofia pe sasaina se fu'a lapata'iga mumu sesega i so'o se imeli e ulufale mai i fafo mai fafo o le fa'alapotopotoga e ana From: Fa'aali Igoa e fetaui ma le Igoa Muamua ma le Igoa o lau Pule Sili, CFO, po'o le Faufautua Lautele.
• Mo CPA Firms: Fa'ate'a'ese Lafoga Polokalama Fa'atonu (Drake, Lacerte, ProSeries) I tua o le Phishing-Resistant FIDO2 MFA ma Tusia WISP Pulea: O faiga lafoga uma a Amerika e mana'omia e le IRS Publication 4557 (ma le tausaga PTIN fa'afou fa'ailoga pusa) e fa'atumauina ai se tusi tusitusia ** Tusitusi Fa'amatalaga Saogalemu Fuafuaga (WISP)**, fa'amalosia le Fa'amaoni Fa'ato'aga (MFA(RDP uafu 3389) fa'aaliga.

Numera fa'aitulagi o fa'alavelave fa'afuase'i ma fa'atonuga a le lala sooupu¶

Afai o lau fa'alapotopotoga po'o lau fa'asinomaga lafoga na fa'afefeteina i se totogi po'o se tagata sauniuni lafoga, lipoti atu i le tulafono fa'aletulafono lafoga ma fa'amaumauga-puipuiga i lau fa'amasinoga:

• Amerika: Email a tagata faigaluega dataloss@irs.gov (Matā'upu: W2 Data Loss) ma StateAgencies@taxadmin.org. Valaau tagata totogi lafoga 1-800-908-4490(IP PIN: irs.gov/ippin; Pepa Initoneti 14039: irs.gov/dmaf). Lipoti W-2 phishing i FBI IC3 (ic3.gov) ma IdentityTheft.gov(1-877-438-4338).
• Kanata (T4 / SIN Soliga): Valaau le CRA Identity Protection Services (1-800-959-8281) e tuu ai se PIN Puipuiga i lau SIN, ma lipoti atu le soliga o faalapotopotoga i lalo o le PIPEDA i le OPC (priv.gc.ca / 1-800-282-1376).
• ** Malo Tele (P60 / NINo Soliga)**: Lipoti ia HMRC (0300 200 3300 / phishing@hmrc.gov.uk), logo le ICO (0303 123 1113) i totonu ole 72 itula ile UK GDPR, lipoti ile Action Fraud (0300 123 2040), ma lesitala i le Cifas Protective Registration (cifas.org.uk).
• Iuni a Europa: Fa'ailoa lou atunu'u Fa'atonu Puipuiga o Fa'amaumauga (DPA) i totonu ole 72 itula i lalo ole GDPR Mataupu 33 ma logo tagata faigaluega ua aafia ile Mataupu 34.
• ** Ausetalia ma Niu Sila (TFN / IRD Soliga)**: I Ausetalia, valaau le ATO Client Identity Support Center (1800 467 033) e loka ai lou TFN, lipoti i lalo o le OAIC NDB scheme (oaic.gov.au), ma valaau IDCARE (1800 595 160). I Niu Sila, valaau Inland Revenue (0800 227 774).
• Initia ma Asia-Pasefika (Form 16 / PAN Soliga): Lipoti ia CERT-In (incident@cert-in.org.in) i totonu ole 6 itula, valaau 1930(cybercrime.gov.in), ma mafai ai le Aadhaar Biometric Lock (myaadhaar.uidai.gov.in).

Fesili e fai soo¶

Pe taofia ea e le fa'aisa la'u aitalafu i le Equifax, Experian, ma le TransUnion se solitulafono mai le failaina o se lafoga fa'afoliga pepelo a le IRS ma la'u W-2 ua liki?¶

Leai, e leai lava. Ole fa'agata fa'aaitalafu ile Equifax, Experian, ma le TransUnion e na'o le polokaina o faletupe ma tagata fa'ameaalofa mai le tosoina o lau lipoti fa'aaitalafu a tagata fa'atau e tatala ai kata fou, nonogatupe ta'avale, po'o mokesi. Le Auaunaga o Tupe Maua i totonu (IRS) ma Matagaluega o Tupe Maua a le Setete 'aua lava ne'i toso lau lipoti fa'atau aitalafu pe a e faila lau lafoga. O le na'o loka e taofia ai se solitulafono mai le e-fa'auluina o se fa'afofoga tau lafoga o le Pepa 1040 pepelo ma lau liki W-2 ose IRS Identity Protection PIN (IP PIN) maua sa'o ile irs.gov/ippin.

O le a le umi o le a tuai ai laʻu tupe toe faʻafoʻi lafoga pe afai ua uma ona faila e se tagata taufaavalea se faʻamatalaga pepelo i lalo o laʻu SSN ae ou te leʻi mauaina se IP PIN?¶

Afai na teena lau toe faafoi lafoga faaeletonika o se kopi (`IND-031-04`) ma e tatau ona e lafoina se pepa Pepa 1040 ma Pepa 14039 (`Identity Theft Affidavit`), le IRS Identity Theft Victim Assistance (`IDTVA`) e tatau i le iunite ona su'esu'e ma le lima ia fa'amatalaga e lua o lo'o tauva, fa'amama le fa'afoliga pepelo a le tagata solitulafono mai lau fa'amaumauga tau lafoga, ma fa'agasolo lau fa'afo'i pepa. Fa'alagolago i fa'amaumauga a le IRS IDTVA o lo'o i ai nei, o le fo'ia o se toe fa'afo'i mai o lafoga fa'ailoa-gaoi e masani lava ona faia i le va. 120 aso ma 360+ aso (e ui ina totogi e le IRS tului faaletulafono i tupe toe faafoi faaletulafono ua tuai i le 45 aso talu ona mavae Aperila 15, ma a uma loa ona foia, e otometi lava ona lafo atu e le IRS ia oe se numera 6-numera fou. IP PIN Ianuari uma mo le olaga).

Na ofoina mai e lo'u fale faigaluega le 12 po o le 24 masina o le Experian IdentityWorks / LifeLock / IDX e mata'ituina fua pe a uma le liki W-2. Afai ou te taliaina, pe ou te lafoaia la'u aia tatau e auai i se faamasinoga?¶

I le toetoe lava o fa'amaumauga masani uma fa'atulafonoina-solia tusi fa'asilasilaga i totonu o le Iunaite Setete, e lesitala i le fa'amaonia o le 12-i-24-masina le fa'ailoga mata'ituina fa'ailoga e tu'uina atu e lou fale faigaluega po'o le kamupani CPA. e le fa'ate'aina au aia tatau fa'asaga i le kamupani ua soli - loia sili a le setete e fa'alotovaivai pe fa'asia le fa'atulafonoina o le toe fa'aleleia o soliga tulafono i le tatalaina o noataga. Peita'i, faitau ma le fa'aeteete le fa'asologa o lo'o i luga o le itulau uepi o le lesitala: o nisi taimi, a le tagata fa'atau atu e mata'ituina lava Tu'utu'uga o Au'aunaga e aofia ai se fuaiupu fa'atalanoa e fa'atonutonu ai feeseesea'iga ma le mataituina le tagata faatau lava ia, lea e ese mai lou fale faigaluega.

Ae fa'afefea pe a le mafai ona ou pasi le initaneti ID.me fa'amaoniga i irs.gov/ippin e maua mai la'u IRS Identity Protection PIN?¶

Afai o le meafaigaluega i luga ole laiga i irs.gov/ippin e le mafai ona fa'amaonia lou fa'asinomaga (pe afai e te mana'o e aua le fa'aogaina le fa'ailoga mata ID.me, lea e mafai ai fo'i ona e talosagaina se sui sui fa'afeso'ota'i i luga o le vitiō ae le o le fa'afetauiina o le selfie otometi), e lua au filifiliga aloa'ia: (1) Afai e fetu'una'i lau tupe maua atoa (`AGI`) e i lalo ifo o le tapulaa ($84,000 mo tagata taʻitoʻatasi poʻo le $168,000 mo faila faʻaipoipo faʻatasi), e mafai ona e failaina Pepa IRS 15227 (`Application for an Identity Protection Personal Identification Number`) ma o le a vala'au oe e se fesoasoani ile IRS e fa'amaonia lou fa'asinomaga ile telefoni; po'o le (2) e tusa lava po'o le a le tupe maua, e mafai ona e fa'atulaga se feiloa'iga a le tagata lava ia i lou latalata ane Nofoaga Fesoasoani Fesoasoani mo Tagata Totogi Lafoga a le IRS (`TAC`) e ala i le valaau 1-844-545-5640 ma aumai ituaiga e lua o fa'amatalaga a le malo.

E mafai e se solitulafono ona fa'aoga la'u W-2 e sui ai la'u teugatupe ile faila ile IRS pe gaoi lo'u igoa ole fale?¶

O le taimi lava e te mauaina ai se IRS IP PIN ma fai lau tala i luga ole laiga ile irs.gov, e le mafai e se tagata solitulafono ona ulufale i totonu o lau talaaga o le IRS pe tuʻuina atu se faʻamatalaga fou e sui ai lau tupe toe faʻafoʻi saʻo-teuga faletupe. Ae mo le igoa ole fale po'o le mokesi taufaasese, a'o maua e le W-2 lou SSN ma lou tuatusi fale, e mana'omia e le au fa'amaumauga o meatotino a le itumalo saini fa'amaonia; e mafai ona e saini mo lau failautusi o le itumalo/fa'amaumauga Au'aunaga fa'ailoa imeli e leai se totogi o Meato'a Fa'asese (e ofoina fua e le tele o faamaumauga a le itumalo o Amerika ma le HM Land Registry Property Alert i Peretania) ina ia e mauaina se imeli i le aso e faamaumauina ai soo se pepa e faasaga i lau afifi.

Pe a tatau ona toe tu'uina atu e le matou kamupani fou "Fa'asa'o" W-2s (Form W-2c) i tagata faigaluega ina ua uma le W-2 phishing leaks?¶

Leai. Pepa IRS W-2c (`Corrected Wage and Tax Statement`) e na'o le fa'aaogaina pe'ā sese le numera o le tālā, igoa, po'o le SSN na lolomi i le W-2 muamua. E le mafai ona e suia le Numera Social Security a le tagata faigaluega po'o le numera a lau kamupani `EIN` e ala i a `W-2c`. E tatau lava i tagata faigaluega ona fa'aoga a latou ulua'i, sa'o W-2 e faila ai a latou lafoga, ae fa'ailoa vave a lau kamupani i dataloss@irs.gov ma le lesitalaina o tagata faigaluega i totonu irs.gov/ippin puipuia le faiga o faila.

Taiala fa'atatau¶

• Fefa'ataua'iga Imeli Pisinisi Autasi (BEC) ma le toe fa'afo'iina mai o mea tau faasese uaea
• Tali o le gaoi fa'asinomaga
• Gaoi fa'asinomaga fa'akomepiuta ma fa'agata SSN fa'aletupe ole tamaititi
• Fa'ailoga imeli, fa'atonu tulafono, ma toe fa'aleleia
• Tali atu i le soliga o fa'amatalaga ma le fa'aupuga o le password
• Fa'asese ofo galuega pepelo, fa'asesega siaki masini, ma le gaoi fa'asinomaga i luga ole va'a
• Numera o fa'alavelave fa'afuase'i ile atunu'u

Punavai ma ta'iala aloa'ia¶

• Au'aunaga o Tupe Maua i totonu (IRS) & Fonotaga Puipuiga (Amerika): Fumu W-2 / SSN Fa'amatalaga Fa'amatalaga Fa'alavelave Fa'alavelave Tali (dataloss@irs.gov), Lomiga 4557 (Safeguarding Taxpayer Data: A Guide for Your Business), ma Lomiga 5293 (Data Security Resource Guide for Tax Professionals).
• Au'aunaga o Tupe Maua i totonu (IRS) Au'aunaga Fautua mo Tagata Totogi Lafoga: * PIN Puipuia Fa'asinomaga (IP PIN) Taualumaga ma le Pepa 14039 (Identity Theft Affidavit) Faatonuga*.
• Federal Trade Commission (FTC) (Amerika): Tulaga mo le Puipuia o Faʻamatalaga Faʻatau (FTC Safeguards Rule, 16 CFR Vaega 314) & IdentityTheft.gov La'asaga Toe Fa'aleleia o le Gaoi Fa'asinomaga Lafoga.
• Fa'alapotopotoga o Pule o Lafoga (FTA): Matagaluega o Tupe Maua a le Setete W-2 Fa'amaumauga Fa'amaopoopo Fa'amaopoopo (StateAgencies@taxadmin.org).
• Federal Bureau of Investigation (FBI IC3): Faasilasilaga Auaunaga Lautele ile Payroll W-2 Business Email Compromise (BEC) Spear-Phishing and Direct Deposit Disversion.