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The IRS has extended the exclusion from gross income for identity-protection services provided by employers.

In Announcement 2016-02, the IRS extended the guidance provided in Announcement 2015-22 to include ID-protection services provided to employees or other individuals before a data breach occurs.

In August, the IRS announced that the value of the ID-protection services provided by organizations did not need to be included in the gross income of individuals whose personal information might be compromised in a data breach.

The Treasury Department and the IRS have now extended the exclusion to include ID-protection services to employees or other individuals before a data breach occurs. This announcement does not apply to cash received in lieu of ID-protection services nor to proceeds received under an ID-identity theft insurance policy.

The announcement will appear in IRB 2016-03 on January 19.

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