applicable	item,	like	the	instruction	the	IRS	gives	for	Form	1040.	The	annotation	must	be	signed	and	dated	by	the	filer.
See	VI-Q4	on	the	Program	Integrity	Questions	and	Answers	3	Verification.
Income	Information	for	Non-Tax	Filers
FAFSA
Information
Acceptable	Documentation
Income
Earned	from
Work
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	2023	income	tax	return4
(1)	A	signed	and	dated	statement	certifying4
a.	That	the	individual	is	not	required	to	file	a	2023	income	tax	return;	and
b.	The	sources	and	amounts	of	earnings,	other	income,	and	resources	that	supported	the	individual(s)
for	the	2023	tax	year;
(2)	For	individuals	without	a	Social	Security	number	(SSN),	Individual	Taxpayer	Identification	Number
(ITIN),	or	Employer	Identification	Number	(EIN),	that	they	do	not	have	an	SSN,	ITIN,	or	EIN;
(3)	A	copy	of	IRS	Form	W-2	for	each	source	of	2023	employment	income	received	or	an	equivalent
document;	and
(4)	Except	for	dependent	students,	verification	of	non-filing)for	individuals	who	would	file	a	return	with
a	relevant	tax	authority	other	than	the	IRS	dated	on	or	after	October	1,	2024.
For	non-tax	filers/you	must	request	a	W-2	form	for	each	source	of	2023	employment	income	and	a	signed	statement
certifying	that	the	person	has	not	filed	and	is	not	required	to	file	a	2023	tax	return.	You	must	also	get	a	signed	statement
giving	the	sources	and	amounts	of	the	person9s	income	earned	from	work	not	found	on	W-2s.	Students	may	sign	on	a
nonfiling	spouse9s	behalf.
For	residents	of	the	Freely	Associated	States,	a	copy	of	the	wage	and	tax	statement	from	each	employer	(substitute	for	W-
2s)	and	a	signed	statement	identifying	any	other	employment	income	for	the	year	not	identified	on	the	wage	and	tax
statement	is	acceptable.	Persons	from	a	U.S.	territory,	commonwealth,	or	a	foreign	country	who	are	not	required	to	file	a
tax	return	can	provide	a	signed	statement,	as	well	as	any	supporting	documentation	they	might	have	(e.g.,	a	form
comparable	to	a	U.S.	W-2),	certifying	their	income.
The	collection	of	documentation	to	verify	income	earned	from	work	is	used	to	determine	if	the	applicant	(and	the
applicable	spouse	or	parent)	was	required	to	file	a	U.S.	income	tax	return	(or	a	return	with	a	relevant	tax	authority)	for	the
2023	tax	year.	If	the	individual	should	have	filed	but	failed	to	do	so,	that	is	conflicting	information	that	you	must	resolve.
If	a	W-2	is	not	Available
If	an	individual	who	is	required	to	submit	an	IRS	Form	W-2	did	not	save	a	copy,	they	should	request	a	replacement	W-2
from	the	employer	who	issued	the	original.	A	W-2	transcript	from	the	IRS	is	also	acceptable	though	it	generally	is	not
available	until	the	year	after	the	W-2	information	is	filed	with	the	IRS	(e.g.,	2025	for	2023	information	filed	in	2024).	If
they	are	unable	to	obtain	one	in	a	timely	manner,	you	may	permit	them	to	provide	a	signed	statement	that	includes	the
AGI	and	Income	Tax	Documentation
34	CFR	668.57(a)
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