Notice2026-21678
Free Application for Federal Student Aid (FAFSA®) Information To Be Verified for the 2027-2028 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
October 23, 2026
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 2027-2028 award year; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268.
Full Text
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<title>Federal Register, Volume 91 Issue 204 (Friday, October 23, 2026)</title>
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[Federal Register Volume 91, Number 204 (Friday, October 23, 2026)]
[Notices]
[Pages 66836-66839]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-21678]
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DEPARTMENT OF EDUCATION
Free Application for Federal Student Aid (FAFSA[supreg])
Information To Be Verified for the 2027-2028 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 2027-2028 award year; Assistance Listing Numbers 84.007, 84.033,
84.063, and 84.268.
FOR FURTHER INFORMATION CONTACT: Vanessa Gomez. Telephone: (202) 453-
6708. Email: <a href="/cdn-cgi/l/email-protection#a8fec9c6cddbdbc986efc7c5cdd2e8cdcc86cfc7de"><span class="__cf_email__" data-cfemail="d086b1beb5a3a3b1fe97bfbdb5aa90b5b4feb7bfa6">[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 in which the applicant has been placed. The verification
tracking group indicates which FAFSA information needs to be verified
for the applicant and, if appropriate, for the applicant's parent(s) or
spouse. The FAFSA Submission Summary indicates that the applicant's
FAFSA information has been selected for verification and directs the
applicant to contact the institution for further instructions for
completing the verification process.
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/or
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
will have to manually enter the necessary information into the FAFSA
form, and that manual entry may be subject to verification.
The following chart lists, for the 2027-2028 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.
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FAFSA information Acceptable documentation
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Income information for tax filers: Items a through h, if transferred
(a) Adjusted Gross Income (AGI) directly from the IRS and used in
(b) Income Earned from Work the Pell Grant eligibility
(c) U.S. Income Tax Paid determination and/or Student Aid
(d) Untaxed Portions of IRA Index (SAI) calculation, do not
Distributions need to be verified. When
(e) Untaxed Portions of Pensions information is not transferred from
(f) IRA Deductions and Payments the IRS, and for item i, the
(g) Tax Exempt Interest Income following documentation is
(h) Education Credits sufficient for verification:
(i) Foreign Income Exempt from (1) A transcript \1\ obtained at no
Federal Taxation cost from the IRS or other relevant
tax authority 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 2025 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 2025 tax
account information of the tax
filer.
(3) If item d or e contains a
rollover, a copy of the income tax
return or 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.
[[Page 66837]]
Income information for tax filers (1) For a student, or the parent(s)
with unique situations and of a dependent student, who filed a
exceptions:. 2025 joint income tax return and
(a) Adjusted Gross Income (AGI)... whose income is used in the
(b) Income Earned from Work....... calculation of the applicant's SAI
(c) U.S. Income Tax Paid.......... and who at the time the FAFSA form
(d) Untaxed Portions of IRA was completed was separated,
Distributions. divorced, widowed, or married to
(e) Untaxed Portions of Pensions.. someone other than the individual
(f) IRA Deductions and Payments... included on the 2025 joint income
(g) Tax Exempt Interest Income.... tax return--
(h) Education Credits............. (a) A transcript \1\ obtained from
(i) Foreign Income Exempt from the IRS or other relevant tax
Federal Taxation. authority that lists 2025 tax
account information of the tax
filer(s); or
(b) A copy of the income tax return
\1\ and the applicable schedules\1\
that were filed with the IRS or
other relevant tax authority that
lists 2025 tax account information
of the tax filer(s); and
(c) A copy of IRS Form W-2 \2\ for
each source of 2025 employment
income received or an equivalent
document.\2\
(2) For an individual who is
required to file a 2025 IRS income
tax return and has been granted a
filing extension by the IRS beyond
the automatic six-month extension
for tax year 2025--
(a) A signed statement listing the
sources of any 2025 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
2025; \3\
(c) A copy of IRS Form W-2 \2\ for
each source of 2025 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 2025.
(3) If d or e contains a rollover, a
copy of the income tax return or 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 \1\ from the IRS, or by
submitting a copy of the income tax
return \1\ and the applicable
schedules \1\ that were filed with
the IRS that lists 2025 tax account
information. When an institution
receives such information, it must
be used to reverify the income and
tax information reported on the
FAFSA form.
(4) For an individual who was the
victim of IRS tax-related identity
theft--
<bullet> A copy of the signed 2025
income tax return\1\ and applicable
schedules \1\ the individual filed
with the IRS; and
<bullet> An IRS 4674C letter (a
letter from the IRS acknowledging
the identity theft) or a statement
signed and dated by the tax filer
indicating that he or she was a
victim of IRS tax-related identity
theft and the IRS is aware of it.
(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 2025 or documentation
from the IRS that include the
change(s) made to the tax filer's
2025 tax information, in addition
to one of the following--
(a) 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 2025 tax account
information of the tax filer(s); or
(c) A signed copy of the 2025 IRS
Form 1040 and the applicable
schedules that were filed with the
IRS.
Income information for non-tax For an individual who has not filed
filers: Income Earned from Work 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 2025 income tax
return--
(1) A signed and dated statement
certifying--
(a) That the individual is not
required to file a 2025 income tax
return; and
(b) The sources and amounts of
earnings, other income, and
resources that supported the
individual(s) for the 2025 tax
year;
(2) For individuals without a Social
Security number (SSN), Individual
Taxpayer Identification Number
(ITIN), or Employer Identification
Number (EIN), a signed and dated
statement certifying that they do
not have an SSN, ITIN, or EIN;
(3) A copy of IRS Form W-2 \2\ for
each source of 2025 employment
income received or an equivalent
document; \2\ and
(4) 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, 2026.
Dependent students are excluded
from this requirement.
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 2025 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 used in the Pell Grant
eligibility determination and/or
SAI calculation, 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 form, 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 2027-2028 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 and
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 and
the applicant is married or
remarried; or
<bullet> The applicant manually
updated their family size and the
number is the same as the family
size derived from data transferred
directly from the IRS.
[[Page 66838]]
Identity.......................... (1) An applicant may appear in
person and present acceptable
identification \5\ to an
institutionally authorized
individual to verify the
applicant's identity. The
institution must maintain an
annotated copy of the acceptable
identification and documentation,
that includes--
(a) The date the identification was
presented; and
(b) The name of the institutionally
authorized individual who reviewed
the identification.
(2) An applicant may also be
verified by an entity that is
compliant with National Institute
of Standards and Technology (NIST)
Identity Assurance Level 2 (NIST
IAL2), even if the applicant can
appear in person--<a href="https://pages.nist.gov/800-63-3-Implementation-Resources/63A/ial2remote/">https://pages.nist.gov/800-63-3-Implementation-Resources/63A/ial2remote/</a> ial2remote/. The institution must
receive documentation directly from
the entity confirming that the
student's identity was verified
under the NIST standard and the
date of the verification.
(3) If an institution determines
that an applicant is unable to
appear in person, the applicant
may:
(a) Provide the institution with a
copy of an acceptable
identification presented to a
notary and acknowledged in a signed
notary statement; or
(b) Appear on a video call with
institutional personnel and present
the acceptable identification to an
institutionally authorized
individual. The video call option
will require the institution to
maintain a copy (electronic or
hardcopy) of the identification
documentation that includes the
date it was presented and the name
of the authorized representative
that reviewed and approved the
documentation. This can be
accomplished through a screenshot
of the video call that has legible
details of the acceptable
identification.
(4) For a confined or incarcerated
individual (as defined in 34 CFR
600.2) enrolled in an eligible
prison education program (see 34
CFR Subpart P), the Department will
consider their identity to be
verified if the individual's
identity was verified by an
authorized official at the
correctional facility where the
individual is confined or
incarcerated. An institution must
retain as documentation a copy of
the acceptable identification or
paper confirmation (if it is
prohibited to make a copy of the
individual's identification) that
includes--
(a) The date the identification was
presented or the date the
verification took place,
(b) The name of the correctional
facility official who confirmed the
confined or incarcerated
individual's identity; and
(c) The name of the institutionally
authorized individual who performed
the verification.
------------------------------------------------------------------------
\1\ This footnote is applicable whenever an income tax return, the
related schedules, or transcript is mentioned in the above chart.
The copy of the 2025 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 2025 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 2025 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 2025; and
c. Documentation from relevant tax authorities other than the IRS that
indicates the individual's 2025 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 2025 tax account information.
\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.
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.
------------------------------------------------------------------------
Verification tracking Verification FAFSA information
flag tracking group name required to be verified
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V1....................... Standard Tax Filers:
Verification. <bullet> Adjusted Gross
Group.............. 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.
[[Page 66839]]
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.
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> 2027-2028 Application and Verification Guide.
<bullet> 2027-2028 FAFSA Specifications Guide: Volume 6--ISIR
Guide, Volume 7--Comment Codes.
<bullet> 2027-2028 COD Technical Reference.
<bullet> Program Integrity Information--Questions and Answers on
Verification at <a href="https://www.ed.gov/laws-and-policy/higher-education-laws-and-policy/program-integrity-questions-and-answers-verification">https://www.ed.gov/laws-and-policy/higher-education-laws-and-policy/program-integrity-questions-and-answers-verification</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
in the Federal Register, in text or Portable Document Format (PDF). To
use PDF, you must have Adobe Acrobat Reader, which is available free at
the site.
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
1087-51 through 1087-58.
David Barker,
Assistant Secretary, Office of Postsecondary Education.
[FR Doc. 2026-21678 Filed 10-22-26; 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.