IRS Form 15320 – Application for Security Summit Membership – In an era where tax-related identity theft and fraud pose significant threats, joining collaborative efforts to enhance security is crucial for tax professionals, agencies, and organizations. IRS Form 15320, the Application for Security Summit Membership, serves as the gateway for eligible entities to participate in this vital initiative. If you’re involved in tax administration, software development, or financial services, understanding how to apply using this form can help you contribute to safeguarding the tax ecosystem.
This comprehensive guide covers everything you need to know about IRS Form 15320, including its purpose, eligibility requirements, step-by-step instructions for completion, and submission details. We’ll draw from official IRS resources to ensure accuracy and relevance as of 2026.
What Is the IRS Security Summit?
The IRS Security Summit is a groundbreaking public-private partnership established in 2015 to combat identity theft refund fraud and protect taxpayers and the overall tax system. It brings together the Internal Revenue Service (IRS), state tax agencies, and private-sector entities such as tax preparation firms, software developers, payroll processors, tax professional organizations, and financial institutions.
As of the latest updates, the Summit includes the IRS, 42 state agencies, and 24 industry organizations. The group’s primary focus is on sharing insights, data, and best practices to detect and prevent fraud, while promoting awareness among taxpayers, businesses, and tax professionals.
Key working groups within the Summit address areas like communication, taxpayer awareness, authentication standards, and information sharing, all aimed at evolving defenses against emerging threats.
Benefits of Security Summit Membership
Becoming a member offers numerous advantages for organizations committed to tax security:
- Collaborative Fraud Prevention: Access to shared data and insights for better detection of identity theft and refund fraud.
- Resource Commitment and Influence: Contribute to developing industry-wide standards, such as multi-layered authentication and best practices that adapt to new threats.
- Enhanced Compliance and Security: Implement frameworks like the National Institute of Standards and Technology (NIST) Cybersecurity Framework to strengthen your IT infrastructure.
- Networking and Awareness: Participate in campaigns like “Protect Your Clients, Protect Yourself” to stay informed and educate others on data protection.
- Support for Tax Ecosystem: Help shape policies that benefit the entire tax community, including weekly lead reporting to the IRS during peak seasons.
Membership fosters a united front against cyber threats, ultimately reducing risks for taxpayers and improving operational efficiency for members.
Who Is Eligible? Membership Categories and Requirements
Eligibility for Security Summit membership is open to agencies and organizations with a national role in the tax ecosystem, particularly those involved in return filing, processing, and fraud prevention. Applicants must align with one of the following categories and meet specific criteria outlined in the official membership document.
Membership Categories
- States/Cities: Tax administration agencies responsible for return processing and fraud detection.
- Software Developers/Electronic Return Originators (EROs): Entities handling electronic tax return transmission with high volumes (e.g., >50,000 returns per season).
- Financial Services: Organizations involved in refund processing and participating in IRS programs like External Leads.
- Payroll Reporting Agents: Providers of employment tax services with significant e-filed volumes (e.g., >50,000 per year).
- Endorsing Organizations: National groups supporting tax administration through collective member activities.
- Others: Any entity with a relevant national role in tax processing.
General Requirements
All applicants must:
- Adhere to the Security Summit Memorandum of Understanding (MOU), including confidentiality and data protection standards.
- Comply with NIST Cybersecurity Framework (CSF) for IT protection (where applicable).
- Commit resources to Summit efforts and maintain current federal tax obligations.
- Abide by the code of conduct and non-disclosure agreement.
- Provide insights or data to protect the tax ecosystem.
Category-specific requirements include volume thresholds, e-File provider status, and compliance with publications like 1345 and 1075. States must follow safeguards for federal tax information under 26 U.S.C. §6103(p)(4).
How to Fill Out IRS Form 15320?
IRS Form 15320 is a straightforward one-page document revised in May 2024. It’s estimated to take about 5 minutes to complete, and submission is voluntary under relevant U.S. Code sections. The form must be signed by the Head of Agency or Senior Executive.
Step-by-Step Instructions
- Part I: Applicant Information
- Enter your agency/organization name, address (city, state, ZIP), and business telephone number.
- Provide contact details: Name, address (city, state, ZIP), email, telephone, and job title.
- Part II: Required Criteria and Qualifications
- Select your membership category from the list (e.g., State/City, Software Developer/ERO).
- Attach a one- to two-page Statement of Interest describing your role, mission, responsibilities, expectations from the Summit, anticipated contributions, and expected benefits.
- Certify that your organization meets the membership criteria.
- Part III: Applicant Signature
- Print name and title.
- Sign and date, attesting to the accuracy of the information and commitment to notify the IRS of any changes in representatives.
Crafting Your Statement of Interest
This is a critical attachment. Use the IRS-provided example as a template:
- Role in the Tax Ecosystem: Describe your organization’s involvement, such as providing tax software for thousands of returns and implementing security measures.
- Mission and Responsibilities: Highlight compliance with IRS publications and efforts to reduce fraud through collaboration.
- Expectations and Contributions: Outline how you’ll contribute (e.g., data sharing, lead reporting) and what benefits you anticipate (e.g., improved authentication standards).
Keep it concise—one to two pages—to demonstrate your alignment with Summit goals.
Submission Process for Form 15320
Once completed, submit the form and attachments via:
- Fax: 855-811-8020
- Mail: Internal Revenue Service, National Public Liaison, Room 7559 CL:NPL, 1111 Constitution Ave, NW, Washington, DC 20224
There’s no fee, and confidentiality of tax information is protected under 26 U.S.C. §6103. Ensure all required documents, including the membership criteria review and Statement of Interest, are included for a smooth application process.
Frequently Asked Questions
- Is membership mandatory? No, it’s voluntary but highly recommended for those in the tax industry.
- What if my organization doesn’t meet the volume thresholds? Consider the “Others” or “Endorsing Organizations” categories if applicable.
- How long does approval take? The IRS doesn’t specify, but prompt submission ensures timely review.
Conclusion
Applying for Security Summit membership via IRS Form 15320 is a strategic step toward bolstering tax security in 2026 and beyond. By joining this partnership, your organization can play a pivotal role in protecting taxpayers from fraud while gaining valuable resources and collaborations. Download the form from the official IRS website and start your application today to contribute to a safer tax ecosystem. For the latest updates, always refer to irs.gov.