Students	or	parents	who	file	an	amended	return	(IRS	Form	1040X)	and	provide	consent	and	approval	to	retrieve	FTI	via
the	FA-DDX	will	not	have	their	amended	information	transferred	to	the	FAFSA	form.	The	IRS	will	transfer	only	original	tax
information	to	the	FAFSA	form	via	the	FA-DDX.	However,	there	is	currently	no	indicator	on	the	FAFSA	form	that	the	tax
return	was	amended	and	the	original	data	may	be	inaccurate.	If	you	are	aware	that	an	applicant	or	contributor	filed	an
amended	return,	you	must	update	or	correct	the	applicant9s	FAFSA	form.	You	must	also	check	the	PJ	flag	on	the	corrected
ISIR	transaction	so	that	FPS	recalculates	the	student9s	SAI	and	Pell	Grant	eligibility	using	the	manually	entered	tax
information	(instead	of	the	FTI	received	via	the	FA-DDX).
If	the	applicant	is	selected	for	verification	and	you	are	aware	that	the	applicant	or	a	contributor	has	filed	an	amended
return,	you	must	use	the	amended	return	information	to	complete	verification.	However,	if	you	were	not	previously	aware
that	an	applicant	or	contributor	filed	an	amended	return,	you	are	not	required	to	confirm	whether	an	amended	return	was
filed	as	part	of	the	verification	process.	You	may	still	consider	the	FTI	transferred	from	the	IRS	to	be	verified	if	you	have	no
reason	to	believe	the	applicant	or	a	contributor	filed	an	amended	return.
Applicants	or	contributors	may	submit	a	signed	copy	of	the	filed	1040X	form	and	one	of	the	following	documents	to
complete	verification:
Income	and	tax	information	from	the	IRS	on	an	ISIR	record	with	all	tax	information	from	the	original	tax	return;
A	transcript	obtained	from	the	IRS	that	lists	2023	tax	account	information	of	the	tax	filer(s);	or
A	signed	copy	of	the	2023	IRS	Form	1040	and	the	applicable	schedules	that	were	filed	with	the	IRS.
Because	the	tax	return	transcript	does	not	reflect	changes	to	the	original	return	by	the	filer	or	the	IRS,	it	is,	by	itself,	not
sufficient.
When	an	amended	return	was	filed,	you	must	submit	any	changes	to	nondollar	items	and	to	single	monetary	items	of	$25
or	more.
Note	that	there	may	be	instances	when	a	student,	spouse,	or	parent	did	not	file	a	1040X	with	the	IRS	but	had	their	tax
and	income	information	amended	by	the	IRS.	In	such	a	case	a	school	may	accept	one	of	the	items	mentioned	above	plus
documentation	showing	the	IRS9s	change(s).
Victims	of	Tax-Related	Identity	Theft
Individuals	who	are	victims	of	tax-related	identity	theft	cannot	get	a	return	transcript	or	have	their	FTI	transferred	via	the
FA-DDX.
In	the	past	we	have	requested	individuals	who	are	victims	of	IRS	tax-related	identity	theft	to	obtain	a	Tax	Return
DataBase	View	(TRDBV)	transcript	from	the	IRS	for	verification	purposes.	However,	the	Department	is	aware	that	TRDBV
transcript	requests	have	been	taking	over	a	year	to	process.	Due	to	the	long	processing	time,	we	will	instead	require
individuals	who	are	victims	of	IRS	tax-related	identity	theft	to	provide	a	copy	of	the	following:
A	signed	copy	of	the	2023	income	tax	return	and	applicable	schedules	the	individual	filed	with	the	IRS;	and
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.
This	change	to	required	documentation	was	provided	in	Dear	Colleague	Letter	GEN-24-10.
Verification	for	Confined	or	Incarcerated	Individua ls
Confined	or	incarcerated	individuals	enrolled	in	approved	prison	education	programs	(PEPs)	are	eligible	for	Federal	Pell
Grants.
For	the	2025-26	award	year,	a	confined	or	incarcerated	individual	as	indicated	through	the	incarcerated	applicant	flag	will
only	be	required	to	verify	their	identity	and	statement	of	educational	purpose	if	selected	for	Verification	Tracking	Group
V4	or	V5.	In	addition,	institutions	are	not	required	to	verify	a	confined	or	incarcerated	individual	selected	under
Verification	Tracking	Flag	V1.
If	a	confined	or	incarcerated	student	is	unable	to	submit	a	signed	and	notarized	statement	of	educational	purpose,	a
school	may	accept	a	signed	statement	from	an	authorized	official	who	works	for	the	correctional	facility	or	the	oversight
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