Password must be changed every 2 months. You can't reuse old passwords. You also need a Google-powered 2FA code to log in. You can recover your account if you know the answer to your "secret question".
You also need to recall the home address on file that you haven’t lived in for 10 years. (True story, I wasn’t able to pay taxes, even though I wanted to, until I provided my old address over the phone, listing out my entire history of where I’ve lived until they confirmed I gave them the correct one, so that they could update their records to my new address and mail me an authorization code to log into my online tax account)