Federal agencies will increasingly use Internet of Things (IoT) devices for the mission benefits they can offer, but care must be taken in the acquisition and implementation of IoT devices. This publication contains background and recommendations to help federal agencies consider how an IoT device they plan to acquire can integrate into a federal information system. IoT devices and their support for security controls are presented in the context of organizational and system risk management. This publication provides guidance on considering system security from the device perspective. This allows for the identification of device cybersecurity requirements — the abilities and actions a federal agency will expect from an IoT device and its manufacturer and/or third parties, respectively.