posted	to	FSA9s	Knowledge	Center.	Please	stay	tuned	to	the	electronic	announcement	section	in	the	Knowledge	Center	for
the	latest	information.
The	tax	return	transcript	may	show	a	per	computer	amount	for	some	tax	data	that	is	different	from	what	the	filer
reported	to	the	IRS.	The	per	computer	amount	should	be	used	because	it	corrects	mathematical	errors	and	is	more
accurate	than	what	appears	on	the	original	return.	Also,	if	a	transcript	indicates	<recomputed	<tax	return	item>	per
computer,=	that	amount	may	be	ignored	for	verification.
Schools	may	accept	for	verification	any	IRS	tax	transcript	that	includes	all	the	necessary	information:	adjusted	gross
income,	income	earned	from	work,	U.S.	income	tax	paid,	untaxed	IRA	distributions,	untaxed	pensions,	education	credits,
IRA	deductions,	tax	exempt	interest,	and	foreign	income	exempt	from	federal	taxation.	Because	the	<record	of	account
transcript=	and	the	<tax	return	transcript=	include	all	the	above	information,	either	may	be	used	for	verification.	The
<wage	and	income	transcript=	only	provides	wage	information	and	therefore	can	only	be	used	in	lieu	of	a	W-2	form.
Filers	of	non-IRS	tax	returns.	You	may	accept	a	transcript	from	a	government	of	a	foreign	nation	or	a	U.S.	territory	or
commonwealth	that	has	all	the	filer9s	income	and	tax	data	to	be	verified.	You	may	also	accept	a	copy	of	the	tax	return,
which	must	be	signed	by	the	filer	or	one	of	the	filers	of	a	joint	return.	Use	the	income	and	tax	data	that	most	closely
corresponds	to	what	is	on	the	IRS	tax	return	and	convert	monetary	amounts	into	U.S.	dollars	as	appropriate.	If	you
question	the	accuracy	of	the	information	on	the	signed	copy	of	the	return,	the	filer	must	provide	you	with	a	copy	of	the
tax	account	information	issued	by	the	tax	authority.	See	DOC-Q28	on	the	Program	Integrity	Questions	and	Answers	3
Verification.
Unique	Situations	and	Exceptions
Joint	Return	Filers	Who	Are	No	Longer	Married
When	a	student,	or	parents	of	a	dependent	student,	filed	a	joint	return	and	have	separated,	divorced,	married	someone
else,	or	been	widowed,	the	student	must	submit	the	following:
A	transcript	obtained	from	the	IRS	or	other	relevant	tax	authority	that	lists	2023	tax	account	information	of	the	tax
filer(s);	or
A	copy	of	the	income	tax	return	and	the	applicable	schedules	that	were	filed	with	the	IRS	or	other	relevant	tax
authority	that	lists	2023	tax	account	information	of	the	tax	filer(s);	and
A	copy	of	IRS	Form	W-2	for	each	source	of	2023	employment	income	received	or	an	equivalent	document.
Using	a	Joint	Return	to	Figure	Individual	AGI	and	Taxes	Paid
If	the	filer	of	a	joint	return	has	become	widowed,	divorced,	or	separated	since	filing	the	return,	it	may	be	necessary	to
determine	the	individual9s	income	and	taxes	paid	using	the	joint	return	and	W-2	forms.	If	a	W-2	is	not	available	(the	filer	is
self-employed,	for	example)	or	if	a	duplicate	copy	from	the	employer	who	issued	the	original	W-2	is	not	available	in	a
timely	manner,	the	school	may	permit	the	filer	to	provide	a	signed	statement	that	certifies	the	base	year	AGI	and	U.S.
taxes	paid.
Add	the	income	amounts	from	the	individual9s	W-2	forms	to	any	other	income	that	can	be	extracted	from	the	joint	return.
Any	interest	or	business	income	earned	on	joint	accounts	or	investments	should	be	assessed	at	50%.	The	same	procedure
should	be	used	to	divide	business	or	farm	profits	or	losses.	Also,	if	the	AGI	listed	on	the	joint	return	was	adjusted,	you
should	reduce	the	individual9s	AGI	by	the	portion	of	the	adjustment	that	applies	solely	to	individual	on	the	FAFSA	form.
Using	the	Tax	Transcript
February	23,	2017	Electronic	Announcement
IRS	Transcript	types
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