2.	 The	disclosure	of	their	FTI	by	the	IRS	to	the	Department;
3.	 The	use	of	their	FTI	by	a	Department	official	to	determine	an	applicant9s	eligibility	for	federal	student	aid	and	the
amount	for	which	they	are	eligible;	and
4.	 The	redisclosure	of	FTI	by	the	Department	to	an	eligible	institution,	state	higher	education	agency,	or	a	designated
scholarship	organization	(e.g.,	institutional	or	state	financial	aid).
Only	the	Department	has	the	authority	to	obtain	approval	and	consent	for	the	use	and	disclosure	of	FTI	for	such	purposes.
Our	partners	(FAAs,	advocates,	etc.)	are	not	permitted	to	obtain	approval	and	consent	on	behalf	of	FAFSA	contributors
(including	parent(s)	or	spouse)	for	the	use	and	disclosure	of	FTI.
Once	a	FAFSA	contributor	has	provided	consent	and	approval	for	use	and	disclosure	of	FTI	for	a	FAFSA	cycle	(e.g.,	the
2025-26	FAFSA	cycle),	they	cannot	revoke	consent	for	that	cycle.	The	ability	to	revoke	consent	is	not	needed	for	FAFSA
purposes	because	the	FAFSA	contributor	is	providing	a	one-time	consent	for	a	specific	tax	year	and	an	annual	consent	is
required	for	each	FAFSA	cycle.
Students	and	contributors	are	not	able	to	view	or	edit	the	imported	FTI	data.	This	is	to	enhance	security,	privacy,	and	to
reduce	the	risk	of	the	misuse	of	sensitive	data.	However,	you	(the	financial	aid	administrator)	will	be	able	to	see	the
transferred	data	on	the	ISIR.	Schools	and	other	partners	that	receive	ISIRs	must	protect	federal	student	aid	information
provided	to	them	by	the	Department	or	otherwise	obtained	in	support	of	the	application,	award,	and	administration	of	the
federal	student	aid	programs	as	permitted	under	the	IRC	6103(l)(13)	and	HEA,	as	amended.	In	keeping	with	the
expectation	that	you	protect	the	confidentiality	of	data	associated	with	the	
Title	IV	programs,	you	must	not	disclose	FTI
from	the	FAFSA	form	unless	the	disclosure	and	use	is	permitted	under	the	IRC	6103(l)(13)	and	HEA	1098h.	For	additional
information	and	guidance	on	the	use	of	FTI,	see	Electronic	Announcement	GENERAL-23-34.
Signatures
Each	student	and	required	contributor	must	both	(1)	provide	consent	and	approval	to	obtain	tax	information	from	the	IRS
and	(2)	sign	the	FAFSA	application.	While	both	the	student	and	contributors	must	provide	consent	and	approval	once	per
application	cycle,	a	signature	may	be	required	multiple	times	throughout	the	cycle	if	a	student	makes	corrections	to	a
processed	FAFSA	form.	In	these	cases,	the	student	or	the	contributor	must	sign	that	correction	to	certify	the	information	is
accurate	but	will	not	be	prompted	to	provide	consent	and	approval	again.	Therefore,	it	is	possible	for	a	FAFSA	transaction
to	contain	consent	and	approval	but	not	the	required	signature(s).	If	your	school	receives	an	ISIR	transaction	indicating
that	the	transaction	source	(i.e.	paper	or	online	FAFSA)	was	unsigned,	the	applicant	or	contributor	can	return	to	their
FAFSA	form	and	sign	the	correction.	Alternatively,	you	can	print	a	signature	page	in	the	FAFSA	Partner	Portal	(FPP),	collect
the	necessary	original	signature(s),	and	indicate	in	FPP	that	you	have	the	signature	on	file.	This	will	resolve	the	signature
requirement	but	will	not	satisfy	the	requirement	for	consent	and	approval.	Only	the	Department	can	collect	a	contributor9s
consent	and	approval.
Federal	Tax	Information
The	following	data	received	by	the	Department	from	the	IRS	are	considered	FTI:
Tax	Year	(ex.	Award	year	2025-26	is	based	on	2023	tax	year	information	from	the	IRS)
Tax	Filing	Status
Adjusted	Gross	Income	(AGI)
Number	of	Exemptions	and	Number	of	Dependents
Income	Earned	from	Work
Taxes	Paid
Educational	Credits
Untaxed	IRA	distributions
IRA	deductions	and	payments
Tax	exempt	interest
Untaxed	pension	amounts
Schedule	C	net	profit/loss
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