- Skip to main content
- About Us
- Contact Us
- FAQs
-  Language Assistance ****   - English
  - español
  - 中文: 繁體版
  - Việt-ngữ
  - 한국어
  - Tagalog
  - Русский

U.S. Department of Education

U.S. Department of Education

            - Student Loans
            - Grants
            - Laws
            - Data

Verification Q&A | Program Integrity Q&A

Questions on this topic are divided into the following categories:
                - **Introductory Verification Questions**  (IVQ)
                - **General Questions**  (VER)
                - **Applicants Selected for Verification by the Department**  (DS)
                - **Applicants Selected for Verification by the Institution**  (IS)
                - **Verification Items**  (VI)
                - **Updating Applicant’s FAFSA Information**  (UPD)
                - **Acceptable Documentation for FAFSA Information Selected for Verification**  (DOC)
                - **Changing Applicant's FAFSA Information**  (CHD)

**Introductory Verification Questions (IVQ)**

IVQ-Q1. What is the effective date of the new regulations on the  verification and updating of student aid application information for applicants  who receive subsidized student financial assistance?

IVQ-A1. The new regulations on the  verification and updating of student aid application information for applicants  who receive subsidized student financial assistance are effective July 1, 2012.  Any FAFSA/ISIR selected for verification for the 2012-2013 award year and  subsequent award years must be verified according to the new verification  regulations. [Program Integrity Issues; Final Rule (Page 66832)] [Guidance  issued 03/13/2012] 

IVQ-Q2. What are the subsidized and unsubsidized student financial  assistance programs?

 IVQ-A2. The subsidized student financial assistance programs are  Title IV programs for which eligibility is determined on the basis of an  applicant's EFC and include the Federal Pell Grant, Federal Supplemental  Educational Opportunity Grant (FSEOG), Federal Work-Study (FWS), Federal  Perkins Loan, and subsidized Direct Loan programs. The unsubsidized student  financial aid programs are the Title IV programs for which eligibility is not  based on the applicant's EFC and include the TEACH Grant, unsubsidized Direct  Loan, and Direct PLUS Loan programs. [Section 668.52] [Guidance issued  03/13/2012]

Top

**General Questions (VER)**

VER-Q1.  Where can I find guidance on the verification requirements?

VER-A1.  The following resources provide guidance on the verification requirements:

**2012-2013 Award Year**
                - Federal       Register Notice of Information to be Verified for the 2012–2013 Award Year
                - Dear Colleague       Letter  GEN-11-13  and  GEN-11-03
                - Dear Colleague       Letter  GEN-12-07  – Acceptable       Documentation for Verification
                - 2012-2013       Application and Verification Guide
                - A sample of       the 2012-2013 Verification Worksheet
                - 2012-2013       Electronic Data Exchange (EDE) Technical Reference
                - 2012-2013       FAFSA Verification-IRS Tax Return Transcript Matrix
                - Acceptable       Documentation for Verification of 2011 IRS Information
                - Limited       Circumstances When a Signed Copy of a Tax Return or Other Documentation is       Acceptable for Completing Verification
                - Acceptable       Documentation Update for 2012-2013 Award Year Verification
                - 2012-2013       Verification Reporting and Verification Status Code "W" Warning       Message (Updated April 10, 2013)

**2013-2014 Award Year**
                - Federal       Register Notice of Information to be Verified for the 2013–2014 Award Year
                - Dear Colleague       Letter GEN-12-11
                - Limited       Circumstances When a Signed Copy of a Tax Return or Other Documentation is       Acceptable for Completing Verification
                - Plans for 2013-2014       Verification Worksheets
                - Electronic       Announcement on the 2013-2014 Verification-Suggested Text
                - 2013-2014       Application and Verification Guide
                - 2013-2014       FAFSA Verification-IRS Tax Return Transcript Matrix
                - FAFSA       Applicants Who May Have Been Impacted by a Tax Filing Software Issue       Related to IRS Form 8863
                - Availability       of 2012 IRS Information for IRS DRT and for Requesting IRS Tax Return Transcripts
                - Spanish       Statement of Educational Purpose for 2013-2014
                - Acceptable       Documentation Update for 2013-2014 Award Year Verification

**2014-2015 Award Year**
                - Federal       Register Notice of Information to be Verified for the 2014–2015 Award Year
                - Dear Colleague       Letter GEN-13-16
                - 2014-2015       Verification-Suggested Text
                - Reporting       Verification Results Using FAA Access to CPS Online
                - Reporting       Verification Results of an Applicant's Identity and High School Completion       Status Using FAA Access to CPS Online
                - IRS Tax Return       Transcript Processes for 2014-2015
                - 2014-2015       Application and Verification Guide
                - FAFSA       Verification-IRS Tax Return Transcript Matrix
                - Resolving       Marital Status and Tax Filing Status Inconsistencies
                - Acceptable       Documentation Update for 2014-2015 Award Year Verification
                - Reminder  of Institutional Responsibility to Report the Results of Verification Groups V4  and V5

**2015-2016 Award Year**
                - Federal       Register Notice of Information to be Verified for the 2015–2016 Award Year
                - Dear Colleague       Letter GEN-14-11
                - 2015-2016       Verification-Suggested Text and Availability of 2014 IRS Tax Information
                - 2015-2016       Application and Verification Guide
                - Acceptable  Documentation Update for 2015-2016 Award Year Verification

**2016-2017 Award Year**
                - Federal       Register Notice of Information to be Verified for the 2016–2017 Award Year
                - Dear       Colleague Letter GEN-15-11
                - 2016-2017       Verification Suggested Text Package
                - 2016-2017       FAFSA Verification-IRS Tax Return Transcript Matrix
                - 2016-2017       Application and Verification Guide
                - Reminder       to Report Verification Results for Verification Groups V4 and V5 to FAA       Access to CPS Online
                - Availability       of the IRS 'Get Transcript Online' Tool
                - Acceptable       Documentation Update for 2016-2017 Award Year Verification

**2017-2018 Award Year**
                - Federal       Register Notice of Information to be Verified for the 2017–2018 Award Year
                - Dear       Colleague Letter GEN-16-07
                - 2017-2018       Verification Suggested Text Package
                - Reminder       to Report Verification Results for Verification Groups V4 and V5 to FAA       Access to CPS online
                - 2017-2018       Application and Verification Guide
                - 2017-2018       FAFSA Verification-IRS Tax Return Transcript Matrix
                - Verification       - IRS Documentation Requests, Uses, and Messaging
                - Changes       to 2016-2017 and 2017-2018 Verification Requirements

**2018-2019 Award Year**
                - Federal  Register Notice of Information to be Verified for the 2018–2019 Award Year
                - Dear  Colleague Letter GEN-17-05
                - 2018-2019  FAFSA Verification Suggested Text
                - Update  to Previously Announced Verification Process for Nontax-Filers
                - Changes  to the IRS Data Retrieval Tool Process for the 2018-19 FAFSA Form
                - 2018-2019 Application and Verification Guide
                - 2018-2019  FAFSA Verification-IRS Tax Return Transcript Matrix
                - IRS Announced Updated Tax Transcript Redacting Sensitive  Information

**2019-2020 Award Year**
                - Federal       Register Notice of Information to be Verified for the 2019–2020 Award Year
                - Dear       Colleague Letter GEN-18-03
                - 2019-2020       FAFSA Verification Suggested Text
                - Changes       to 2018-2019 and 2019-2020 Verification Requirements
                - IRS       Announces End to Faxing and Third-Party Mailings of Tax Transcripts
                - 2019-2020       Application and Verification Guide

**2020-2021 Award Year**
                - Federal  Register Notice of Information to be Verified for the 2020-2021 Award Year
                - Dear Colleague Letter GEN-19-02 
                - 2020–2021 FAFSA Verification Suggested Text 
                - 2020–2021  EDE Technical Reference (Final)
                - 2020–2021 ISIR Guide
                - 2020–2021 FAFSA Verification-IRS Tax Return Transcript  Matrix
                - 2020–2021 Application and Verification Guide

**2021-2022 Award Year**
                - Federal  Register Notice of Information to be Verified for the 2020-2021 Award Year
                - Dear Colleague Letter GEN-19-02 
                - 2020–2021 FAFSA Verification Suggested Text 
                - 2020–2021  EDE Technical Reference (Final)
                - 2020–2021 ISIR Guide
                - 2020–2021 FAFSA Verification-IRS Tax Return Transcript  Matrix
                - 2020–2021 Application and Verification Guide

VER-Q3. Are adjustments to an applicant's FAFSA information that  are based on professional judgment selected for verification?

  VER-A3. Refer to Q&A IVQ - Q3/A3. (Section 668.53) [Guidance  issued 01/26/2012; **revised 12/16/2014**]

  VER-Q5. Are Quality Assurance (QA) institutions exempt from the  new verification rules beginning with the 2012-2013 award year?

  VER-A5. Yes. The changes made to the  verification regulations do not alter the way the QA Program operates. In fact,  the Department expects that data and results generated from institutions  participating in the QA Program will help assess the effectiveness of the new  verification regulations. (Section 487A(a)) [Guidance issued 01/26/2012; **revised  02/15/2013**]

 VER-Q12. Can an institution determine which of its staff are  authorized to review the identity of an applicant selected for verification  groups V4 or V5?

 VER-A12. Yes, each institution may determine  which of its staff are authorized to review an applicant's identity. The  Department does not designate which office or level of staff is responsible for  this function. Since the administration of the Title IV programs is an  institution-wide responsibility, an institution has much latitude in  determining which of its staff are authorized to review an applicant's  identity. However, as a best practice, we recommend that staff selected to  perform this function be permanent employees of the institution. We also  suggest that the institution maintain a written record of who is authorized to  carry out this function. [Section 668.53] [Guidance issued 03/13/2013]

Top

**Applicants Selected for Verification by the Department (DS)**

DS-Q1. May an institution require an applicant who was selected  for verification by the Department to verify other FAFSA information in  addition to those items identified by the Department for the award year?

  DS-A1. Yes. An institution may require an applicant to verify  any FAFSA information that it specifies, and the institution may decide what  documentation is acceptable for its institutionally chosen items. For example,  an institution may choose to verify (for some or for all of its applicants)  "income earned from work," and the institution may determine that  copies of IRS W-2 forms will be the required documentation. (Section 668.54(a))  [Guidance issued 01/26/2012]

  DS-Q2. When an applicant is not selected for verification by the  Department on the applicant's initial transaction, is it possible for that  applicant to be selected for verification by the Department on a subsequent  transaction?

DS-A2. Yes. Whenever a change to FAFSA information is submitted  to the Department, the applicant's FAFSA record is reevaluated under the  verification selection model. While the change will not, in itself, result in  the applicant being selected, in some instances the review of the entire record  could result in the applicant being selected for verification. (Section 668.54)  [Guidance issued 01/26/2012]

Top

**Applicants Selected for Verification by the Institution (IS)**

IS-Q1. May an institution select applicants for verification  other than those selected by the Department?

IS-A1. Yes. An institution may require applicants other than  those selected by the Department to verify FAFSA information. (Section  668.54(a)(3)) [Guidance issued 01/26/2012] 

IS-Q2. Must an institution require an applicant it selects for  verification to verify all of the FAFSA information identified by the  Department for the award year? Must the institution comply with the  "acceptable documentation" requirements for the FAFSA information it  selects for verification?  

IS-A2. For the applicants it selects for verification, an  institution is not required to verify any or all of the FAFSA information  identified by the Secretary for the award year and it may require verification  of other FAFSA information. The institution may also determine what  documentation to accept for the applicants it selects for verification, for any  of the FAFSA information it has determined must be verified. (Section  668.54(a)(3)) [Guidance issued 01/26/2012] 

Top

**Verification Items (VI)**

VI-Q2. Are institutions required to verify the receipt of -  Supplemental Nutrition Assistance Program (SNAP) – Food Stamps - benefits that  was reported on a verification worksheet or other documentation at the  institution, but not reported on the applicant's FAFSA?

VI-A2. There are special verification considerations for the  "means tested benefits programs," including SNAP, that are on the  FAFSA. This is because receipt of any of those benefit programs only impacts  the applicant's eligibility for Title IV aid if receipt of the benefit makes  the applicant eligible for either of the alternate expected family contribution  (EFC) calculations: Automatic Zero EFC (Auto Zero EFC) or Simplified Needs Test  (SNT). Because not all applicants are eligible to be considered for these  alternate EFC calculations (e.g., income to high) and because some applicants  are eligible based on other factors (e.g., type of tax return filed), many  applicants are not presented with the means tested benefits programs question.

Therefore, some applicants for whom the question was not  presented, may have actually received (or someone in their family received)  SNAP benefits. Depending on how the institution has chosen to communicate its  verification requirement, these applicants might provide the institution with  information about the receipt of SNAP on a verification worksheet (or other  format) even when the question was not presented to applicants completing FAFSA  on the Web.

In instances where the applicant's ISIR does not indicate the  receipt of SNAP but the applicant was, nonetheless, determined to be eligible  for either of the alternate EFC calculations, the receipt of SNAP benefits was  not needed to determine eligibility for Auto Zero EFC or for SNT. When this is  the case, there is no need for the institution to change the FAFSA SNAP field  using FAA Access. Similarly, if the applicable income precludes the applicant  from being considered for either of the alternate EFC calculations, there is no  need for the institution to change the FAFSA SNAP field.

However, in instances where it appears that the applicant, who  was not determined to be eligible for one of the alternate EFC calculations,  would become eligible if the response to the SNAP question was "Yes,"  the institution must change the FAFSA SNAP field so that the applicant can  appropriately benefit from the special EFC calculation. For example, an  applicant completing FAFSA on the Web reports an AGI of $52,000. Because the  AGI exceeds the income threshold to qualify for either of the alternate EFC  calculations, the applicant is not presented with any of the alternative EFC  calculation questions. Therefore, the applicant's ISIR will not indicate that  the applicant or a household member met any of the eligibility criteria for  Auto Zero or SNT. However during verification, the applicant correctly reports  to the institution a change in her AGI from $52,000 to $22,000 and indicates  receipt of SNAP benefits. In this case, the institution would be required to  change the FAFSA SNAP field when correcting the applicant's AGI.

To eliminate burden on institutions with a requirement that they  determine whether they must change the FAFSA SNAP field so that a determination  can be made as to whether the applicant would or would not be eligible for one  of the alternative EFC calculations, it is permissible for an institution to  change the FAFSA SNAP field in all instances and let the Department's systems  determine eligibility. [Guidance issued 01/26/2012; **revised 04/04/2014**] 

VI-Q3. Must an institution require an applicant selected for  verification to verify receipt of SNAP benefits (food stamps) if the applicant  or someone in the applicant's household, or if applicable, the applicant's  parent's household, also reported receipt of one of the other means-tested  federal benefits that would make the applicant eligible for one of the  alternate EFC calculations?

VI-A3. Yes. If the receipt of SNAP benefits was included on the  applicant's ISIR, the institution must require an applicant selected for  verification to verify the receipt of SNAP benefits.

The institution may document the receipt of SNAP benefits by  obtaining a statement signed by the applicant or parent, as appropriate,  affirming that SNAP benefits were received by someone in the household during  the appropriate calendar year for the award year. The Department's suggested  verification text provides such a statement. Alternatively, the institution may  require documentation from the agency that issued the SNAP benefits. (Sections  668.56 and 668.57(d)) [Guidance issued 03/13/2012; **revised 04/04/2014**] 

VI-Q5. Must an institution complete  verification of all FAFSA information identified by the Secretary in the July  13, 2011, Federal Register notice for selected applicants who are eligible for  either of the alternate expected family contribution (EFC) calculations:  Automatic Zero EFC (Auto Zero EFC) or Simplified Needs Test (SNT)?

VI-A5. Generally, yes for SNT eligible applicants and no for  Auto Zero applicants.

  The only difference in the EFC calculation for SNT eligible  applicants is the elimination of assets and assets are not items that are  required to be verified. Therefore, SNT eligible applicants are required to  verify all FAFSA information listed in Federal Register notice published July  13, 2011.

  For Auto Zero EFC eligible applicants, the information that must  be verified varies slightly between those applicants who are dependent and  those who are independent.
                - The parent’s AGI if  the parent(s) was a tax filer;
                - The parent’s income  earned from work if the parent(s) was not a tax filer; and
                - The receipt of SNAP  benefits (food stamps) by any household member if used to qualify for Auto Zero  EFC.

Auto Zero EFC for an Independent Applicant Selected for  Verification—If the "Automatic Zero EFC Indicator" field on the ISIR  is set to "Yes," only the following FAFSA/ISIR information must be  verified:
                - The applicant's (and  spouse's, if applicable) AGI if a tax filer;
                - The applicant's (and  spouse's, if applicable) income earned from work if not a tax filer;
                - The number of  household members to determine if the independent applicant has one or more  dependents other than a spouse; and
                - The receipt of SNAP  benefits (food stamps) by any household member if used to qualify for Auto Zero  EFC.    [Section 668.56] [Guidance issued 05/04/2012  and applies only to the  2012-2013 award year ]

VI-Q6. Are institutions required to  verify the payment of Child Support that was reported on a verification  worksheet or other documentation at the institution, but not reported on the  applicant's FAFSA?

VI-A6. An institution must resolve conflicts between an  applicant's FAFSA information and other information at the institution,  including information that was reported on a verification worksheet. For this  question, the conflict is that when completing the FAFSA the applicant did not  indicate payment of child support by the applicant, the applicant's spouse,  and/or the applicant's parent. Yet, on a verification worksheet, or other  documentation received by the institution, payment of child support was reported.  Resolving this conflict is important because if it is determined that child  support was paid, the applicant's EFC will likely be reduced. Note, however,  that if the applicant was eligible for Automatic Zero EFC (Auto Zero EFC), the  Child Support Paid question would not have been presented. In this case, so  long as the applicant is still Auto Zero EFC eligible, there would be no need  to correct the Child Support Paid field. (Section 668.16(f)) [Guidance issued  10/10/2012]

  VI-A7. Generally, yes for SNT-eligible applicants and no for  Auto Zero EFC-eligible applicants.

  The only difference in the EFC calculation for SNT-eligible  applicants is the elimination of assets, and assets are not required to be  verified. Therefore, SNT-eligible applicants who are assigned to Verification  Tracking Groups V1 or V5 are required to verify all FAFSA information listed  for the Verification Tracking Group they are placed in.

  For Auto Zero EFC-eligible applicants placed in Verification  Tracking Groups V1 or V5, the information that must be verified varies slightly  between those applicants who are dependent and those who are independent.

  For dependent applicants, only the following FAFSA/ISIR  information must be verified:
                - The parents' AGI if  they were tax filers;
                - The parents' income  earned from work if they were nontax filers; and
                - The receipt of SNAP  benefits (food stamps) by any household member if the receipt of these benefits  qualified the applicant for Auto Zero EFC.

For independent applicants, only the following FAFSA/ISIR  information must be verified:
                - The applicant's and  spouse's AGI if tax filers;
                - The applicant's and  spouse's income earned from work if they were nontax filers;
                - The number of  household members to determine if the independent applicant has one or more  dependents other than a spouse; and
                - The receipt of SNAP  benefits (food stamps) by any household member if the receipt of these benefits  qualified the applicant for Auto Zero EFC.

In addition to the FAFSA/ISIR information listed above,  dependent and independent applicants placed in Verification Tracking Group V5  must also verify their high school completion status and identity/statement of  educational purpose. [Section 668.56] [Guidance issued 03/13/2013; **revised  7/11/2013 and applies only to the 2013-2014 award year**

  VI-Q8. What is the language in the  "Statement of Educational Purpose" that institutions must use for  students placed in Verification Tracking Groups V4 or V5?

  VI-A8. The following Statement of Educational Purpose must be  used by an institution for students placed in Verification Tracking Groups V4  or V5, except that the student’s identification number is optional if collected  elsewhere on the same page as the statement.

*Statement of Educational Purpose*

*I certify that I [Print Student's Name] am the individual  signing this Statement of Educational Purpose and that the federal student  financial assistance I may receive will only be used for educational purposes  and to pay the cost of attending [Name of Postsecondary Educational  Institution] for 2013-2014.*

*[Student's Signature] [Date]*

*[Student's ID Number]*

 For Spanish Speakers:

*Declaración de Propósito Educativo*

*Certifico que yo, [Imprimir Nombre del Estudiante], soy el  individuo que firma esta Declaración de Finalidad Educativa y que la ayuda  financiera federal estudiantil que yo pueda recibir, sólo será utilizada para  fines educativos y para pagar el costo de asistir a [Imprimir Nombre de  Institución Educativa Postsecundaria] para 2013-2014.*

*[Firma del Estudiante] [la Fecha]*
*[Número de Identificación del Estudiante]*

  The institution may insert the name of the institution and the  student, where indicated, prior to providing the statement to the student. (Section 668.57) [Guidance issued 03/13/2013; **revised 07/11/2013 and applies  only to the 2013-2014 award year**]

Top

**Updating Applicant’s FAFSA Information (UPD)**

Top

**Acceptable Documentation for FAFSA Information Selected for Verification (DOC)**

DOC-Q1. How can the IRS Data Retrieval Process be used to satisfy the verification requirement if the tax filer has not filed an income tax return at the time of completing the FAFSA? 

DOC-A1. If the tax filer has not filed an income tax return at the time the FAFSA was initially completed, estimated income tax information may be used. Once the tax filer has filed the income tax return, the IRS data may be retrieved and transferred using the IRS Data Retrieval Process available through the corrections process of FAFSA on the Web. (Section 668.57(a)) [Guidance issued 01/26/2012]

DOC-Q3. May an applicant have an IRS Tax Return Transcript sent directly to a college or university?

DOC-A3. It is the Department's understanding that IRS Tax Return Transcripts requested online or by telephone will only be sent by the IRS to the address of the tax filer and cannot be sent directly to a third-party by the IRS. However, on line 5 of the paper IRS Form 4506T-EZ tax filers may request that the IRS mail their IRS Tax Return Transcript directly to a third-party. Institutions are responsible for notifying aid applicants to list the institution as the third-party to receive the transcript. (Section 668.57(a)) [Guidance issued 01/26/2012; **revised 04/04/2014**]

DOC-Q4. May an institution decide what documentation is acceptable for its institutionally selected applicants?

DOC-A4. Yes. The institution may decide what documentation is acceptable for its institutionally-selected applicants both for institutionally-selected information and for FAFSA information that has been identified for verification by the Department for the award year. Keep in mind that while the institution may identify acceptable documentation for institutionally-selected applicants, the institution must use the documentation identified in the Federal Register notice for applicants selected by the Department. (Sections 668.53(b)(1) and 668.54(a)) [Guidance issued 01/26/2012]

DOC-Q6. What documentation must be collected from an applicant who was selected for verification and whose Institutional Student Information Record (ISIR) shows receipt of Food Stamps – Supplemental Nutrition Assistance Program (SNAP)?

DOC-A6. An institution may accept as documentation, to verify the FAFSA reported receipt of SNAP benefits included on the ISIR, a signed statement by one of the parents of a dependent applicant or by an independent applicant that certifies that either they or another person who was included in the FAFSA household size received SNAP benefits during the appropriate calendar year for the award year. The Department's suggested verification text provides such a statement. Alternatively, the institution may require documentation from the agency that issued the SNAP benefits. (Section 668.57(d)) [Guidance issued 01/26/2012; **revised 04/04/2014**]

DOC-Q7. For verification of nontax filer wages, are institutions required to collect both the W-2(s) from all employers and the signed statement certifying that the individual has not filed and is not required to file an income tax return, listing all income and sources?

DOC-A7. Yes. For nontax filers, an institution is required to collect a signed statement certifying that the person is not required to file an income tax return and including the sources and amounts of any income earned from work. In addition, copies of an IRS W-2 form for each source of income earned from work must also be collected.

 The Department's suggested verification text will assist an institution in accomplishing this. Institutions that do not use the Department's suggested verification text must collect the documentation necessary to account for all sources of income.

Beginning with the 2017–2018 award year, nontax filers must also provide confirmation of nonfiling as specified in the applicable annual Federal Register notice. If appropriate, a similar confirmation from another tax authority (e.g., a U.S. territory or a foreign government) is also acceptable. For information on obtaining confirmation of nonfiling from the IRS or foreign tax authorities, refer to Electronic Announcement dated 2/23/2017 and Q&A DOC-Q30/A30 respectively. [Section 668.57(a)(4)(i)] [Guidance issued 03/13/2012; **revised 3/21/2017**] 

DOC-Q8. For verifying child support paid, please clarify whether the institution is required to obtain the signature of the person who paid the child support?  

DOC-A8. To minimize burden on families and institutions that would result by requiring the signature of the person who paid the child support, the signature of the applicant and, for a dependent student, one of the applicant's parents, on the Department's sample verification worksheets (or on a similar form developed by the institution) will meet the verification requirement for child support paid. This is because by providing those signatures the applicant, or parent, is certifying that the information provided is complete and accurate. This policy is consistent with our position to only require the applicant's signature and not the applicant's spouse and only one parent's signature for a dependent student when completing the Free Application for Federal Student Aid (FAFSA). [Section 668.57(d)] [Guidance issued 03/13/2012]  

DOC-Q9. May an institution accept or make a copy of an IRS transcript that was originally obtained from the IRS?

DOC-A9. Yes, an institution may accept or make a copy of an IRS transcript that was originally obtained from the IRS. [Section 668.57(a)(1)(i)] [Guidance issued 03/13/2012] 

DOC-Q11.  In some cases, tax filers who have visited an IRS field office have been provided with a copy of their IRS tax return stamped "official" in lieu of an IRS Tax Return Transcript. May an institution use an IRS tax return that has been stamped "official" by the IRS as a substitute for an IRS Tax Return Transcript to meet the verification requirements?

DOC-A11.  An IRS tax return that has an "official" stamp by the IRS is not a substitute for an IRS Tax Return Transcript.  However, as provided in the April 16, 2012 Dear Colleague Letter (GEN-12-07), institutions may, until July 15, 2012, accept a signed copy of the relevant (i.e., applicant, spouse, or parent) 2011 IRS Tax Return as acceptable verification documentation for the 2012-2013 award year.  After July 15, 2012, or if an institution chooses not to accept the tax return prior to that date, the applicant, spouse or parent must obtain an IRS Tax Return Transcript, if unable to use the IRS Data Retrieval Tool. [Section 668.57(a)] [Guidance issued 06/21/2012 **and applies only to the 2012-2013 award year**]

DOC-Q13. Is there an instance when an IRS Request Flag code of "02" would not carry forward to a subsequent transaction?

DOC-A13. Yes, when the student, parent, or FAA corrects a transaction on which the IRS Request Flag is not set to '02' or a change is made to any of the associated IRS information. An example would be where the student when completing the FAFSA used the IRS Data Retrieval Tool to transfer IRS information to the FAFSA but the parent did not. The resultant ISIR transaction '01' would have an IRS Request Flag code of '02' for the student and '05' for the parent. If the family then used the '01' transaction to transfer the parent's IRS information using the IRS Data Retrieval Tool, the resultant ISIR transaction '02' would have an IRS Request Flag code of '02' for both the student and the parent. If the family or FAA used the '01' transaction instead of the '02' transaction when submitting a correction that did not change any of the IRS information, the resultant ISIR transaction '03' would again have an IRS Request Flag code of '02' for the student and '05' for the parent because those were the values in the '01' transaction that was used to make the last correction. Likewise, if the FAA used the '02' transaction to submit a correction to the parent's IRS information, the resultant transaction would have an IRS Request Flag code of '02' for the student but not for the parent because of the change to the parent's IRS information. The IRS Request Flag codes can be found in the ISIR Guide. [Guidance issued 06/21/2012; **revised 04/04/2014**] 

DOC-Q14. What tax information should an institution use when both the IRS Data Retrieval Tool is used and an IRS Tax Return Transcript is obtained?  

DOC-A14. We have informed institutions that tax information obtained through the IRS Data Retrieval Tool (DRT) may be considered verified if that information was not subsequently changed after it was transferred from the IRS to the FAFSA. However, an IRS Tax Return Transcript may provide a "per computer" amount for certain tax information that is different than the amount the tax filer originally reported to the IRS. The "per computer" is an amount that has been modified by the IRS to correct mathematical errors and therefore is more accurate than the amount for the same tax information that was transferred through the IRS DRT. The IRS Tax Return Transcript may also include other tax information that may be different from what was initially reported on the FAFSA but was not part of the tax information transferred through the IRS DRT. Institutions are not required to obtain an IRS Tax Return Transcript to complete verification for individuals who successfully utilized the IRS DRT. If an institution obtains a copy of a tax filer's IRS Tax Return Transcript, any amount(s), including the "per computer" amount(s), on the transcript that is different from the amount reported on the FAFSA by $25 or more must be corrected on the FAFSA through CPS. However if an institution is required to submit any change through CPS as a result of verification it must submit all changes, including amounts that are below the $25 tolerance. (Sections 668.16(f), 668.57(a), and 668.59(a)(2)) [Guidance issued 09/13/2012]

DOC-Q15.  What documentation is required for an applicant, parent or spouse who is the victim of identity theft and, as a result, is unable to use the IRS Data Retrieval Tool or obtain an IRS Tax Return Transcript until the matter has been resolved by the IRS?

DOC-A15. When the IRS determines that a tax filer has been, or likely was, a victim of identity theft, it will not allow that tax filer to obtain tax information through the use of the IRS DRT or to receive an IRS Tax Return Transcript until the matter has been resolved by the IRS. Resolution could take up to a year, depending on the complexity of the case. Therefore, in instances when the tax filer has been the victim of identity theft, the institution may accept for verification purposes a signed copy of the paper IRS income tax return that was filed with the IRS along with additional documentation as follows.

If the tax filer had submitted to the IRS an IRS Form 14039 "Identity Theft Affidavit," a copy of that signed form must be submitted to the institution with the signed copy of the paper tax return.  In some instances, the IRS does not require the tax filer to submit an IRS Form 14039, or the tax filer may not have saved a copy of the IRS Form 14039 that was submitted to the IRS. In these instances, the tax filer must submit, in addition to the signed copy of the tax return, either:
- a statement signed and dated by the tax filer indicating that he or she was a victim of IRS identity theft and that the IRS is investigating the matter. The statement must also indicate that the tax filer submitted a Form 14039 to the IRS, but did not keep a copy of it or that he or she was not required to file the form; or
- a copy of a police report that may have been filed by the tax filer related to the IRS identify theft. [Section 668.57(d)] [Guidance issued in an Electronic Announcement dated August 21, 2012; revised guidance issued on page 3 in APPENDIX A of the Electronic Announcement dated January 18, 2013 and applies to 2013-2014 and previous award years. Guidance for 2014-2015 is provided in Dear Colleague Letter GEN-14-05]

DOC-Q17. Can an institution rely on documentation of a student's high school completion status or documentation that a student has the equivalency of a high school diploma that it collected for purposes other than completing verification to verify a student's high school completion status?

DOC-A17. Yes, if the documentation the institution collected (e.g., a copy of the high school diploma, GED, homeschool credential, or documentation that indicates the student successfully completed a program of at least two years that is acceptable for full credit toward a bachelor's degree) complies with the Title IV verification requirements as provided in the annual Federal Register notice.

Some institutions collect 7th semester high school transcripts prior to the student having been awarded the actual diploma. Also, some institutions collect high school transcripts for some but not all of their students because they may have special programs that admit students who do not have a high school diploma. In both of these instances, the institution must collect separate documentation that show the date when the diploma was awarded. [Section 668.57] [Guidance issued 04/25/2013; **revised 12/08/2017**]

DOC-Q19. Are high school diplomas from other countries acceptable documentation to verify a student's high school completion status? 

DOC-A19. A high school diploma from a country other than the United States is acceptable as documentation to verify a student's high school completion status if the diploma is equivalent to a U.S. high school diploma. An institution with the expertise may determine whether a foreign secondary school diploma or certificate is equivalent to a U.S. high school diploma, or it may use a diploma evaluation service. [Section 668.57 and Volume 1 of the Federal Student Aid Handbook] [Guidance issued 04/25/2013]

DOC-Q20. What must institutions collect when a student established Title IV eligibility under one of the ability-to-benefit (ATB) alternatives but is selected under verification groups V4 or V5 to verify the student's high school completion status?

DOC-A20. In such cases, the institution should have already obtained or be in the process of obtaining documentation necessary to support the student's eligibility under one of the ATB alternatives (passed appropriate ATB test or successfully completed the requisite number of hours). Therefore, no further high school completion documentation should be needed from the student. [Section 668.57, Dear Colleague Letters GEN-12-09 and GEN-15-09] [Guidance issued 04/25/2013; **revised 7/7/2015**] 

DOC-Q21. After a tax filer uses the IRS Data Retrieval Tool (IRS DRT) and the ISIR shows an IRS Request Flag code of '02' (IRS data were imported to the FAFSA and not changed), he or she makes a correction to one or more of the items that were imported (e.g., the amount for Untaxed IRA Distributions). The resulting CPS transaction would no longer have an IRS Request Flag code of '02'. Does the institution need to require the student to submit an IRS Tax Return Transcript to verify all of the IRS-related verification items, or can it use the original unchanged values and only verify the changed value?

DOC-A21. The institution may consider as verified the values of the unchanged IRS data items that were included on the CPS transaction that had an IRS Request Flag code of '02'. The institution need only verify items that were changed on the subsequent transaction. Note that if the reason for the changed item was that the institution determined, based on proper documentation, that the original IRS DRT value was incorrect, that documentation satisfies verification of that item. Generally, this would only happen when the Untaxed IRA Distributions is changed because of a rollover and the institution submitted the change to the CPS or directed the student to do so.However, if the proper documentation used is an IRS Tax Return Transcript, the institution must ensure that there is no discrepancy between the amount(s) on the transcript and what was reported on the FAFSA and shown on the ISIR. Also when both the IRS DRT is used and an IRS Tax Return Transcript is obtained, institutions must follow the guidance in Q&A DOC-Q14/A14. [Guidance issued 05/02/2014;**and applies until the end of the 2017-2018 FAFSA processing year**]
DOC-Q24. If, prior to the March 25, 2014, release of the 2014-2015 identity theft guidance provided in Dear Colleague Letter GEN-14-05, an institution completed verification for 2014-2015 using the identity theft guidance provided in Dear Colleague Letter GEN-13-16, must the institution re-verify the student for 2014-2015 following the guidance in Dear Colleague Letter GEN-14-05?

DOC-A24.  No, if prior to the release of Dear Colleague Letter GEN-14-05 on March 25, 2014, the institution completed verification for a tax filer who was the victim of Tax Administration Identity Theft, as discussed in DOC-Q23, using guidance from Dear Colleague Letter GEN-13-16, the institution is not required to re-verify that tax filer’s information.  In these cases, the institution must document that verification was completed before the release of Dear Colleague Letter GEN-14-05 on March 25, 2014. [Guidance issued 09/03/2014]

DOC-Q25. If a student who reported an item on the FAFSA, such as SNAP or child support, then later informs the institution that he or she did not receive the item, must an institution obtain documentation from the student confirming non-receipt of that item?

DOC-A25. If, based on the student’s statement that the item in question was not received, the institution wishes to make the required FAFSA change, the institution would need signed documentation from the student (and parent, if applicable) confirming the change, just as in any case where an institution makes a change to a student’s FAFSA information. If, however, the student made or makes the correction to the FAFSA, the resultant ISIR would have a different EFC that would require the institution to resolve the “conflicting information” that caused the difference. That resolution would include collecting written documentation from the student as to the circumstances for the misreported item, or the institution may include a note in the student’s file to document why there were changes between ISIRs. [Guidance issued 09/03/2014] 

DOC-Q26. Is a government-issued photo identification that is not compliant with the REAL ID Act of 2005, e.g., one marked “not for federal identification,” acceptable documentation for an applicant selected to verify identity/statement of educational purpose?

DOC-A26. Yes. The REAL ID Act of 2005 currently affects individuals seeking access to restricted areas where identification is required e.g. Federal facilities or boarding Federally regulated commercial airplanes. Because there are currently no restrictions under the REAL ID Act on Federal agencies from accepting non-compliant identification for other purposes, such identification is acceptable to complete verification for an applicant required to verify identity/statement of educational purpose if that identification has not expired and includes the applicant’s photo and name. [Guidance issued 10/29/2014; **revised 11/6/2014**]

DOC-Q27. What documentation is required for an applicant, parent or spouse who is the victim of IRS tax-related identity theft?

DOC-A27. Individuals who are victims of IRS tax-related identity theft must submit to the institution–
- A Tax Return DataBase View (TRDBV) transcript obtained from the IRS; and
-  A statement signed and dated by the tax filers indicating that they were victims of IRS tax-related identity theft and that the IRS has been made aware of the tax-related identity theft.  

Tax filers may obtain a TRDBV transcript and inform the IRS of the tax-related identity theft by calling the IRS’s Identity Protection Specialized Unit (IPSU) at 1-800-908-4490. The IPSU will first authenticate the identity of the tax filer, who can then ask the IRS to mail them a TRDBV transcript. The TRDBV transcript will look different than a regular IRS tax return transcript, but it is official and can be used for verification. Tax filers who cannot obtain a TRDBV transcript may instead submit another official IRS transcript or equivalent document provided by the IRS if it includes all of the income and tax information required to be verified. Unless the institution has reason to suspect the authenticity of the TRDBV transcript or the equivalent document provided by the IRS, a signature or stamp or any other validation from the IRS is not needed. [Section 668.57(d)] [Guidance issued 7/7/2015; **and applies beginning with the 2015-2016 award year**] 

Top

**Changing Applicant's FAFSA Information (CHD)**

CHD-Q2. Since IRA rollovers are not reflected on the IRS Tax Return Transcript or transferred into an online FAFSA using the IRS Data Retrieval Process, is changing the FAFSA to reflect the rollover exclusion a "correction," an "update" or "professional judgment?"

CHD-A2. Such a change is a correction and not updating or a use of professional judgment. [Guidance issued 10/10/2012]

Top

Verification Q&A | Program Integrity Q&A
   Printable view  Last Modified: 03/15/2023How Do I Find...- Student loans, forgiveness
- Higher Education Rulemaking
- College accreditation
- Every Student Succeeds Act (ESSA)
- FERPA
- FAFSA
- 1098, tax forms

More >
Information About...- Elevating Teaching
- Early Learning
- Engage Every Student
- Unlocking Career Success
- Cybersecurity

 
*Our mission* is to promote student achievement and preparation for global competitiveness by fostering educational excellence and ensuring equal access.
Student Loans
Repaying LoansDefaulted LoansLoan ForgivenessLoan Servicers
Grants & Programs
Apply for Pell GrantsGrants ForecastApply for a Grant
Laws & Guidance
Every Student Succeeds Act (ESSA)FERPACivil RightsNew IDEA Website
Data & Research
Education StatisticsPostsecondary Education DataED Data ExpressNation's Report CardWhat Works ClearinghouseOpen Data PlatformCOVID Relief Data
About Us
Contact UsED OfficesJobsPress ReleasesFAQsRecursos en españolBudget, PerformancePrivacy Program- Notices
- FOIA
- Privacy Policy
- Accessibility
- Security
- Information quality
- Inspector General
- Whitehouse.gov
- USA.gov
- Benefits.gov
- Regulations.gov
- vote.gov