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Federal Register / Vol. 86, No. 167 / Wednesday, September 1, 2021 / Notices 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 has provided flexibilities to the verification regulations through the end of the first payment period that begins after the date that the COVID19 national emergency is rescinded.
The following chart lists, for the 20222023 award year, the FAFSA

FAFSA information
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Income information for tax filers with special circumstances:
a. Adjusted Gross Income AGI
b. U.S. Income Tax Paid c. Untaxed Portions of IRA Distributions and Pensions d. IRA Deductions and Payments e. Tax Exempt Interest Income f. Education Credits
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information that an institution and an applicant and, if appropriate, the applicants parents or spouse may be required to verify under 34 CFR 668.56.
The chart also lists the acceptable documentation that must, under 668.57, be provided to an institution for that information to be verified.

Acceptable documentation
Income information for tax filers:
a. Adjusted Gross Income AGI
b. U.S. Income Tax Paid c. Untaxed Portions of IRA Distributions and Pensions d. IRA Deductions and Payments e. Tax Exempt Interest Income f. Education Credits
Income information for nontax filers:
Income earned from work
49003

1 2020 tax account information of the tax filer that the Secretary has identified as having been obtained from the Internal Revenue Service IRS through the IRS Data Retrieval Tool and that has not been changed after the information was obtained from the IRS;
2 A transcript 1 obtained at no 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 2020 tax account information of the tax filer; or 3 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 2020
tax account information of the tax filer.
1 For a student, or the parents of a dependent student, who filed a 2020 joint income tax return and whose income is used in the calculation of the applicants expected family contribution and who at the time the FAFSA was completed was separated, divorced, widowed, or married to someone other than the individual included on the 2020 joint income tax return a A transcript obtained from the IRS or other relevant tax authority that lists 2020 tax account information of the tax filers; 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 2020 tax account information of the tax filers; and c A copy of IRS Form W2 2 for each source of 2020 employment income received or an equivalent document.2
2 For an individual who is required to file a 2020 IRS income tax return and has been granted a filing extension by the IRS beyond the automatic six-month extension for tax year 2020
a A copy of the IRSs approval of an extension beyond the automatic six-month extension for tax year 2020; 3
b Verification of nonfiling 4 from the IRS dated on or after October 1, 2021;
c A copy of IRS Form W2 2 for each source of 2020 employment income received or an equivalent document; 2 and d If self-employed, a signed statement certifying the amount of AGI and U.S. income tax paid for tax year 2020.
Note: An institution may require that, after the income tax return is filed, an individual granted a filing extension beyond the automatic six-month extension submit tax information using the IRS Data Retrieval Tool, 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 2020 tax account information. When an institution receives such information, it must be used to reverify the income and tax information reported on the FAFSA.
3 For an individual who was the victim of IRS tax-related identity theft a A Tax Return DataBase View TRDBV transcript 1 obtained from the IRS; and b 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.
Note: Tax filers may inform the IRS of the tax-related identity theft and obtain a TRDBV transcript by calling the IRSs Identity Protection Specialized Unit IPSU at 18009084490.
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.
4 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 2020 or documentation from the IRS that include the changes made to the tax filers 2020 tax information, in addition to one of the following a IRS Data Retrieval Tool information on an ISIR record with all tax information from the original 2020 income tax return;
b A transcript obtained from the IRS that lists 2020 tax account information of the tax filers; or c A signed copy of the 2020 IRS Form 1040 and the applicable schedules that were filed with the IRS.
For an individual who has not 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 2020 income tax return
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