Notice2023-20211
Free Application for Federal Student Aid (FAFSA®) Information To Be Verified for the 2024-2025 Award Year
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
September 19, 2023
Issuing agencies
Education Department
Abstract
For each award year, the Secretary publishes in the Federal Register a notice announcing the FAFSA information that an institution and an applicant may be required to verify, as well as the acceptable documentation for verifying FAFSA information. This is the notice for the 2024-2025 award year, Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268.
Full Text
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<title>Federal Register, Volume 88 Issue 180 (Tuesday, September 19, 2023)</title>
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[Federal Register Volume 88, Number 180 (Tuesday, September 19, 2023)]
[Notices]
[Pages 64421-64425]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-20211]
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DEPARTMENT OF EDUCATION
Free Application for Federal Student Aid (FAFSA[supreg])
Information To Be Verified for the 2024-2025 Award Year
AGENCY: Office of Postsecondary Education, Department of Education.
ACTION: Notice.
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SUMMARY: For each award year, the Secretary publishes in the Federal
Register a notice announcing the FAFSA information that an institution
and an applicant may be required to verify, as well as the acceptable
documentation for verifying FAFSA information. This is the notice for
the 2024-2025 award year, Assistance Listing Numbers 84.007, 84.033,
84.063, and 84.268.
FOR FURTHER INFORMATION CONTACT: Vanessa Gomez, U.S. Department of
Education, 400 Maryland Avenue SW, Room 2C179, Washington, DC 20202.
Telephone: (202) 453-6708. Email: <a href="/cdn-cgi/l/email-protection#491f28272c3a3a28670e26242c33092c2d672e263f"><span class="__cf_email__" data-cfemail="e3b5828d86909082cda48c8e8699a38687cd848c95">[email protected]</span></a>.
If you are deaf, hard of hearing, or have a speech disability and
wish to access telecommunications relay services, please dial 7-1-1.
SUPPLEMENTARY INFORMATION: If the Secretary selects an applicant for
verification, the applicant's Institutional Student Information Record
(ISIR) includes flags that indicate (1) that the applicant has been
selected by the Secretary for verification and (2) the Verification
Tracking Group (VTG) in which the applicant has been placed. The VTG
indicates which FAFSA information needs to be verified for the
applicant and, if appropriate, for the applicant's parent(s) or spouse.
Beginning with the 2024-2025 award year, the Student Aid Report (SAR)
is being replaced with the FAFSA Submission Summary. As was the case
for the SAR, the FAFSA Submission Summary provided to the applicant
will indicate that the applicant's FAFSA information has been selected
for verification and direct the applicant to contact the institution
for further instructions for completing the verification process.
To help institutions and applicants deal with the challenges
resulting from the novel coronavirus disease (COVID-19) pandemic, the
Secretary provided flexibilities to the verification regulations. On
April 10, 2023, the federally declared national emergency related to
the COVID-19 pandemic ended. As a result, these flexibilities expired
at the end of the first payment period that began after April 10, 2023.
Under 34 CFR 668.4, payment periods are defined for a student enrolled
in an eligible program measured in standard terms, as the term, i.e.,
semester, trimester, or quarter.
In accordance with the Fostering Undergraduate Talent by Unlocking
Resources for Education (FUTURE) Act, much of the applicant's tax
return information, including information from their spouse and
parents, will come directly from the IRS and will not be viewable by
the student and other contributors. Such information that is
transferred and not edited will essentially be verified and need no
further verification. However, for instances where income and tax
information cannot be obtained directly from the IRS, the applicant
would have to manually enter the necessary information into the FAFSA,
and that manual entry may be subject to verification.
The following chart lists, for the 2024-2025 award year, the FAFSA
information that an institution and an applicant and, if appropriate,
the applicant's parent(s) or spouse may be required to verify under 34
CFR 668.56. The chart also lists the acceptable documentation that
must, under Sec. 668.57, be provided to an institution for that
information to be verified.
[[Page 64422]]
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FAFSA information Acceptable documentation
------------------------------------------------------------------------
Income information for tax filers...... Items a through h, if
(a) Adjusted Gross Income (AGI)........ transferred directly from the
(b) Income Earned From Work............ IRS and unchanged, do not need
(c) U.S. Income Tax Paid............... to be verified. When
(d) Untaxed Portions of IRA information is not transferred
Distributions. from the IRS, and for item i,
(e) Untaxed Portions of Pensions....... the following documentation is
(f) IRA Deductions and Payments........ sufficient for verification:
(g) Tax Exempt Interest Income......... (1) A transcript \1\ obtained
(h) Education Credits.................. at no cost from the IRS or
(i) Foreign Income Exempt from Federal other relevant tax authority
Taxation. of a U.S. territory (Guam,
American Samoa, the U.S.
Virgin Islands) or
commonwealth (Puerto Rico and
the Northern Mariana Islands),
or a foreign government, that
lists 2022 tax account
information of the tax filer;
or
(2) A copy of the income tax
return \1\ and the applicable
schedules \1\ that were filed
with the IRS or other relevant
tax authority of a U.S.
territory, or a foreign
government that lists 2022 tax
account information of the tax
filer.
(3) If item d or e contains a
rollover, collect a signed
statement confirming the
amount of the rollover in the
untaxed pension or IRA
distribution. Note that even
if d or e are transferred as
FTI, rollovers still need to
be verified as they are
manually entered.
Income information for tax filers with (1) For a student, or the
special circumstances. parent(s) of a dependent
(a) Adjusted Gross Income (AGI)........ student, who filed a 2022
(b) Income Earned from Work............ joint income tax return and
(c) U.S. Income Tax Paid............... whose income is used in the
(d) Untaxed Portions of IRA calculation of the applicant's
Distributions. student aid index and who at
(e) Untaxed Portions of Pensions....... the time the FAFSA was
(f) IRA Deductions and Payments........ completed was separated,
(g) Tax Exempt Interest Income......... divorced, widowed, or married
(h) Education Credits.................. to someone other than the
(i) Foreign Income Exempt from Federal individual included on the
Taxation. 2022 joint income tax return--
(a) A transcript obtained from
the IRS or other relevant tax
authority that lists 2022 tax
account information of the tax
filer(s); or
(b) A copy of the income tax
return and the applicable
schedules that were filed with
the IRS or other relevant tax
authority that lists 2022 tax
account information of the tax
filer(s); and
(c) A copy of IRS Form W-2 \2\
for each source of 2022
employment income received or
an equivalent document.\2\
(2) For an individual who is
required to file a 2022 IRS
income tax return and has been
granted a filing extension by
the IRS beyond the automatic
six-month extension for tax
year 2022--
(a) A signed statement listing
the sources of any 2022 income
and the amount of income from
each source;
(b) A copy of the IRS's
approval of an extension
beyond the automatic six-month
extension for tax year 2022;
\3\
(c) A copy of IRS Form W-2 \2\
for each source of 2022
employment income received or
an equivalent document; \2\
and
(d) If self-employed, the
signed statement must indicate
the amount of estimated AGI
and U.S. income tax paid for
tax year 2022.
(3) If d or e contains a
rollover, collect a signed
statement confirming the
amount of the rollover in the
untaxed pension or IRA
distribution. Note that even
if d or e are transferred as
FTI, rollovers still need to
be verified as they are
manually entered.
Note: An institution may
require that, after the income
tax return is filed, an
individual granted a filing
extension beyond the automatic
6-month extension submit tax
information by obtaining a
transcript from the IRS, or by
submitting a copy of the
income tax return and the
applicable schedules that were
filed with the IRS that lists
2022 tax account information.
When an institution receives
such information, it must be
used to reverify the income
and tax information reported
on the FAFSA.
(4) For an individual who was
the victim of IRS tax-related
identity theft--
<bullet> A Tax Return DataBase
View (TRDBV) transcript \1\
obtained from the IRS; and
<bullet> A statement signed and
dated by the tax filer
indicating that he or she was
a victim of IRS tax-related
identity theft and that the
IRS has been made aware of the
tax-related identity theft.
[[Page 64423]]
Note: Tax filers may inform the
IRS of the tax-related
identity theft and obtain a
TRDBV transcript by calling
the IRS's Identity Protection
Specialized Unit (IPSU) at 1-
800-908-4490. Unless the
institution has reason to
suspect the authenticity of
the TRDBV transcript provided
by the IRS, a signature or
stamp or any other validation
from the IRS is not needed.
(5) For an individual who filed
an amended income tax return
with the IRS, a signed copy of
the IRS Form 1040X that was
filed with the IRS for tax
year 2022 or documentation
from the IRS that include the
change(s) made to the tax
filer's 2022 tax information,
in addition to one of the
following--
(a) Updated income and tax
information from the IRS on an
ISIR record with all tax
information from the original
tax return;
(b) A transcript obtained from
the IRS that lists 2022 tax
account information of the tax
filer(s); or
(c) A signed copy of the 2022
IRS Form 1040 and the
applicable schedules that were
filed with the IRS.
Income information for non-tax filers.. For an individual who has not
Income Earned from Work................ filed and, under IRS or other
relevant tax authority rules
(e.g., the Republic of the
Marshall Islands, the Republic
of Palau, the Federated States
of Micronesia, a U.S.
territory or commonwealth or a
foreign government), is not
required to file a 2022 income
tax return--
(1) A signed and dated
statement certifying--
(a) That the individual is not
required to file a 2022 income
tax return; and
(b) The sources and amounts of
earnings, other income, and
resources that supported the
individual(s) for the 2022 tax
year;
(2) For individuals without a
Social Security number (SSN),
Individual Taxpayer
Identification Number (ITIN),
or Employer Identification
Number (EIN), that they do not
have an SSN, ITIN, or EIN;
(3) A copy of IRS Form W-2 \2\
for each source of 2022
employment income received or
an equivalent document \2\;
and
(4) Except for dependent
students, verification of non-
filing \4\ for individuals who
would file a return with a
relevant tax authority other
than the IRS dated on or after
October 1, 2023.
Note: The collection of
documentation to verify income
earned from work is also used
to determine if the applicant
(and the applicable spouse or
parent) was required to file a
U.S. income tax return for the
2022 tax year.
Family Size............................ Since family size is based on
the number of individuals
listed and claimed on the IRS
tax return, if transferred
directly from the IRS and
unchanged, family size does
not need to be verified.
However, when information is
not transferred from the IRS,
or if the applicant updated
their family size when
presented with the opportunity
to do so on their FAFSA, the
following documentation is
sufficient for verification:
A statement signed by the
applicant and, if the
applicant is a dependent
student, by one of the
applicant's parents, that
lists the name and age of each
family member for the 2024-
2025 award year and the
relationship of that family
member to the applicant.
Note: Verification of family
size is not required if--
<bullet> For a dependent
student, the family size
indicated on the ISIR is two
and the parent is single,
separated, divorced, or
widowed, or the household size
indicated on the ISIR is three
if the parents are married,
remarried or unmarried and
living together; or
<bullet> For an independent
student, the family size
indicated on the ISIR is one
and the applicant is single,
separated, divorced, or
widowed, or the household size
indicated on the ISIR is two
if the applicant is married or
remarried.
Identity/Statement of Educational (1) An applicant must appear in
Purpose. person and present the
following documentation to an
institutionally authorized
individual to verify the
applicant's identity:
(a) An unexpired valid
government-issued photo
identification \5\ such as,
but not limited to, a
driver's license, non-
driver's identification
card, other State-issued
identification, or U.S.
passport. The institution
must maintain an annotated
copy of the unexpired valid
government-issued photo
identification that
includes--
i. The date the
identification was
presented; and
ii. The name of the
institutionally
authorized individual who
reviewed the
identification; and
[[Page 64424]]
(b) A signed statement using
the exact language as
follows, 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 _______ am
(Print Student's Name)
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
for 2024-2025.
(Name of Postsecondary
Educational Institution)
_______ _______
(Student's Signature) (Date)
_______
(Student's ID Number)
(2) If an institution
determines that an applicant
is unable to appear in person
to present an unexpired valid
government-issued photo
identification and execute the
Statement of Educational
Purpose, the applicant must
provide the institution with--
(a) A copy of an unexpired
valid government-issued photo
identification,\5\ such as,
but not limited to, a driver's
license, non-driver's
identification card, other
State-issued identification,
or U.S. passport that is
acknowledged in a notary
statement or that is presented
to a notary; and
(b) An original notarized
statement signed by the
applicant using the exact
language as follows, 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 _______ am
(Print Student's Name)
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
_______ for 2024-2025.
(Name of Postsecondary
Educational Institution)
_______ _______
(Student's Signature) (Date)
_______
(Student's ID Number)
------------------------------------------------------------------------
\1\ This footnote applies, where applicable, whenever an income tax
return, the applicable schedules, or transcript is mentioned in the
above chart.
The copy of the 2022 income tax return must include the signature of the
tax filer, or one of the filers of a joint income tax return, or the
signed, stamped, typed, or printed name and address of the preparer of
the income tax return and the preparer's Social Security number,
Employer Identification Number, or Preparer Tax Identification Number.
For a tax filer who filed an income tax return other than an IRS form,
such as a foreign or Puerto Rican tax form, the institution must use
the income information (converted to U.S. dollars) from the lines of
that form that correspond most closely to the income information
reported on a U.S. income tax return.
An individual who did not retain a copy of his or her 2022 tax account
information, and for whom that information cannot be located by the
IRS or other relevant tax authority, must submit to the institution--
a. Copies of all IRS Form W-2s for each source of 2022 employment income
or equivalent documents; or
b. If the individual is self-employed or filed an income tax return with
a government of a U.S. territory or commonwealth or a foreign
government, a signed statement certifying the amount of AGI and income
taxes paid for tax year 2022; and
c. Documentation from relevant tax authorities other than the IRS that
indicates the individual's 2022 tax account information cannot be
located; and
d. A signed statement that indicates that the individual did not retain
a copy of his or her 2022 tax account information.
If an individual who was the victim of IRS tax-related identity theft is
unable to obtain a TRDBV, the institution may accept an equivalent
document provided by the IRS or a copy of the signed 2022 income tax
return the individual filed with the IRS.
\2\ An individual who is required to submit an IRS Form W-2 or an
equivalent document but did not maintain a copy should request a
duplicate from the employer who issued the original or from the
government agency that issued the equivalent document. If the
individual is unable to obtain a duplicate W-2 or an equivalent
document in a timely manner, the institution may permit that
individual to provide a signed statement, in accordance with 34 CFR
668.57(a)(6), that includes--
(a) The amount of income earned from work;
(b) The source of that income; and
(c) The reason why the IRS Form W-2, or an equivalent document, is not
available in a timely manner.
\3\ For an individual who was called up for active duty or for
qualifying National Guard duty during a war or other military
operation or national emergency, an institution must accept a
statement from the individual certifying that he or she has not filed
an income tax return or a request for a filing extension because of
that service.
\4\ If an individual is unable to obtain verification of non-filing from
a relevant tax authority and, based upon the institution's
determination, it has no reason to question the student's or family's
good-faith effort to obtain the required documentation, the
institution may accept a signed statement certifying that the
individual attempted to obtain the verification of non-filing from the
relevant tax authority and was unable to obtain the required
documentation.
\5\ An unexpired valid government-issued photo identification is one
issued by the U.S. government, any of the 50 States, the District of
Columbia, the Commonwealth of Puerto Rico, a federally recognized
American Indian and Alaska Native Tribe, American Samoa, Guam, the
Virgin Islands, the Commonwealth of the Northern Mariana Islands, the
Republic of the Marshall Islands, the Federated States of Micronesia,
or the Republic of Palau.
[[Page 64425]]
The individual FAFSA items that an applicant must verify are based
upon the Verification Tracking Group to which the applicant is assigned
as outlined in the following chart.
------------------------------------------------------------------------
FAFSA information
Verification tracking flag Verification required to be
tracking group name verified
------------------------------------------------------------------------
V1.......................... Standard Tax Filers
Verification Group. <bullet> Adjusted
Gross Income.
<bullet> Income
Earned From Work.
<bullet> U.S. Income
Tax Paid.
<bullet> Untaxed
Portions of IRA
Distributions.
<bullet> Untaxed
Portions of
Pensions.
<bullet> IRA
Deductions and
Payments.
<bullet> Tax Exempt
Interest Income.
<bullet> Education
Tax Credits.
<bullet> Foreign
Income Exempt from
Federal Taxation.
Non-Tax Filers
<bullet> Income
Earned from Work.
Tax Filers and Non-
Tax Filers
<bullet> Family
Size.
V2.......................... Reserved............ N/A.
V3.......................... Reserved............ N/A.
V4.......................... Custom Verification <bullet> Identity/
Group. Statement of
Educational
Purpose.
V5.......................... Aggregate Tax Filers
Verification Group. <bullet> Adjusted
Gross Income.
<bullet> Income
Earned From Work.
<bullet> U.S. Income
Tax Paid.
<bullet> Untaxed
Portions of IRA
Distributions.
<bullet> Untaxed
Portions of
Pensions.
<bullet> IRA
Deductions and
Payments.
<bullet> Tax Exempt
Interest Income.
<bullet> Education
Tax Credits.
<bullet> Foreign
Income Exempt from
Federal Taxation.
Non-Tax Filers
<bullet> Income
Earned from Work.
Tax Filers and Non-
Tax Filers
<bullet> Family
Size.
<bullet> Identity/
Statement of
Educational
Purpose.
V6.......................... Reserved............ N/A.
------------------------------------------------------------------------
Other Sources for Detailed Information
We provide a more detailed discussion on the verification process
in the following resources that will be available on the Knowledge
Center web page at <a href="https://fsapartners.ed.gov/knowledge-center:">https://fsapartners.ed.gov/knowledge-center:</a>
<bullet> 2024-2025 Application and Verification Guide.
<bullet> 2024-2025 FAFSA Specifications Guide: Volume 6- ISIR
Guide, Volume 7--Comment Codes.
<bullet> 2024-2025 COD Technical Reference.
<bullet> Program Integrity Information--Questions and Answers on
Verification at <a href="http://www2.ed.gov/policy/highered/reg/hearulemaking/2009/verification.html">www2.ed.gov/policy/highered/reg/hearulemaking/2009/verification.html</a>.
Accessible Format: On request to the program contact person listed
under FOR FURTHER INFORMATION CONTACT, individuals with disabilities
can obtain this document in an accessible format. The Department will
provide the requestor with an accessible format that may include Rich
Text Format (RTF) or text format (txt), a thumb drive, an MP3 file,
braille, large print, audiotape, or compact disc or other accessible
format.
Electronic Access to This Document: The official version of this
document is the document published in the Federal Register. You may
access the official edition of the Federal Register and the Code of
Federal Regulations at <a href="http://www.govinfo.gov">www.govinfo.gov</a>. At this site you can view this
document, as well as all other documents of this Department published
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use PDF, you must have Adobe Acrobat Reader, which is available free at
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You may also access documents of the Department published in the
Federal Register by using the article search feature at:
<a href="http://www.federalregister.gov">www.federalregister.gov</a>. Specifically, through the advanced search
feature at this site, you can limit your search to documents published
by the Department.
Program Authority: 20 U.S.C. 1070a, 1070b-1070b-4, 1087a-1087j, and
20 U.S.C. 1087-51--1087-58.
Nasser H. Paydar,
Assistant Secretary for Postsecondary Education.
[FR Doc. 2023-20211 Filed 9-18-23; 8:45 am]
BILLING CODE 4000-01-P
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This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.