Dependent	students	who	answer	<no=	to	the	first	to	parts	of	the	question	will	still	need	to	provide	answers	to	questions
about	their	assets	if	their	parents	are	required	to	provide	financial	information.
Independent	students	are	automatically	eligible	for	a	Maximum	Pell	Grant	if	they	(and	their	spouse,	if	married)	are	not
required	to	file	a	2023	federal	tax	return.	Such	students	will	be	assigned	an	SAI	of	-1,500	and	will	not	be	required	to
provide	any	further	financial	information	on	the	FAFSA	form.
Individuals	who	were	married	and	filed	jointly	with	the	IRS	and	are	no	longer	married	to	the	spouse	on	the	applicable	tax
return,	and/or	who	have	married	a	different	spouse,	will	be	required	to	manually	enter	their	income	and	tax	information.
See	the	<Joint	Return	Filers	Who	Are	No	Longer	Married=	section	in	Chapter	4	for	additional	information	on	separating	tax
return	and	income	information.
Individuals	who	only	file	foreign	tax	returns	will	also	be	unable	to	use	the	FA-DDX	since	it	does	not	link	to	foreign	tax
authorities.	They	will	instead	need	to	manually	input	their	income	and	tax	data	by	converting	foreign	currency	to	U.S.
dollars	and	entering	the	resulting	amounts	in	the	comparable	fields	from	U.S.	tax	returns.
Puerto	Rico	and	Other	U.S.	Territory	Residents
Some	individuals	who	reside	in	Puerto	Rico	or	another	U.S.	territory	may	use	an	IRS	Form	1040	or	1040-NR	but	file	their
taxes	with	their	local	tax	authority,	not	the	IRS.	These	individuals	should	answer	<No=	to	the	question	<Did	or	will	the
student	file	a	2023	IRS	form	1040	or	1040-NR?=	and	<Yes=	to	the	subsequent	question	to	indicate	they	filed	a	tax	return
with	Puerto	Rico	or	another	U.S.	territory.
Additionally,	some	individuals	who	live	and	work	in	Puerto	Rico	may	file	two	tax	returns	3	one	with	the	IRS	and	one	with
the	Puerto	Rico	tax	authority.	If	they	are	filing	electronically	and	FTI	is	available	via	the	FA-DDX,	only	their	tax	information
filed	with	the	IRS	will	be	imported	to	the	FAFSA	form.	They	will	not	be	able	to	manually	enter	the	information	from	their
tax	return	filed	with	Puerto	Rico.	If	the	FAA	is	aware	of	this	dual	filing	scenario,	the	FAA	should	evaluate	the	applicant9s
information	and	determine	if	the	information	from	the	Puerto	Rico	tax	return	should	replace	the	information	imported
from	the	IRS.	FAAs	who	determine	that	the	information	from	the	Puerto	Rico	tax	return	should	be	on	the	FAFSA	should
update	the	appropriate	FAFSA	fields	and	set	the	<Professional	Judgment=	indicator.	While	this	is	not	a	PJ,	the	changes	to
the	FAFSA	application	system	require	this	work-around	to	override	the	IRS-transferred	FTI	with	the	manually	updated	FTI.
FSA	is	working	on	system	changes	for	future	application	cycles	to	allow	for	these	updates	without	setting	the	<Professional
Judgment=	indicator.	See	
Electronic	Announcement	GENERAL-23-118	for	additional	information.
Nontax	Filers,	Foreign	Countries,	and	International	Organizations
In	some	countries	the	tax	system	does	not	operate	as	it	does	in	the	U.S.,	and	people	in	those	countries	can	earn	a
substantial	amount	of	income	and	pay	taxes	without	having	to	file	a	return.	These	individuals	should	answer	<No=	to	the
question	<Did	or	will	the	student	file	a	2023	IRS	form	1040	or	1040-NR?=	and	<Yes=	to	the	subsequent	question	to	indicate
they	earned	income	in	a	foreign	country.	While	these	individuals	did	not	file	taxes	in	the	U.S.,	they	are	not	eligible	for	an
automatic	Maximum	Pell	Grant	and	must	manually	enter	income	and	tax	information.
In	some	instances,	employees	of	certain	international	organizations,	such	as	the	United	Nations,	the	International
Monetary	Fund,	the	World	Bank,	and	others,	might	not	be	required	to	file	a	return.	These	individuals	should	answer	<No=
to	the	question	<Did	or	will	the	student	file	a	2023	IRS	form	1040	or	1040-NR?=	and	<Yes=	to	the	subsequent	question	to
indicate	they	worked	for	an	international	organization.	Like	foreign	non-filers	described	above,	these	individuals	will	be
required	to	manually	enter	income	and	tax	information,	as	they	are	not	eligible	to	receive	an	automatic	Maximum	Pell
Grant	as	a	non-filer.
Individuals	who	earn	income	in	a	foreign	country	or	as	an	employee	of	an	international	organization	(e.g.,	World	Bank,
United	Nations,	and	International	Monetary	Fund)	and	are	not	required	to	file	a	tax	return	should	fill	out	the	FAFSA	form	in
the	following	way	using	U.S.	dollars:
For	filing	status,	select	<Single=	if	you9re	single	or	<Married	filing	separately=	if	you9re	married.
For	AGI,	include	all	wages,	dividends,	capital	gains,	business	income,	retirement	distributions,	and	other	income	on
which	you	may	have	paid	taxes.
For	income	tax	paid,	include	any	income	taxes	you	paid	on	income	in	your	AGI.	If	your	AGI	only	shows	your	net
income	after	paying	taxes,	enter	zero	for	income	tax	paid.
For	income	earned	from	work,	enter	the	income	from	your	AGI	that	you	earned	from	working	at	a	job	(e.g.,	your
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