Under the HIPAA Security Rule, 45 C.F.R. § 164.308 (a)(5)(ii)(B), organizations must implement procedures for detecting, guarding against, and reporting malicious software. If you’re using software that is no longer supported by Microsoft, you are not HIPAA compliant.
Microsoft ended mainstream support for Windows 7 on January 13, 2015, but extended support won’t end until January 14, 2020.
Once an operating system enters extended support, it's still very safe to use. It means that Microsoft will continue to patch any security threats but won't add any new features (as it would do during the 'mainstream support' phase).
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