must	not	put	the	seal	of	the	Department	of	Education	on	any	verification	documents.
The	one	exception	is	that	schools	must	use	the	exact	language	provided	in	the	<Statement	of	Educational	Purpose=	for
students	who	are	placed	in	verification	tracking	groups	V4	or	V5.	This	does	not	include	the	accompanying	notary9s
certificate	of	acknowledgment;	for	that	the	school	may	use	some	other	form,	such	as	the	one	its	state	uses.
Income	Information	for	Tax	Filers
As	already	noted,	the	importation	of	IRS	tax	data	(FTI)	via	the	FA-DDX	serves	as	verification	documentation.	Applicants
and	contributors	will	not	see	or	be	given	the	option	to	change	FTI	imported	directly	from	the	IRS	via	the	FA-DDX.	Data
transferred	in	this	manner	is	considered	verified,	but	there	may	be	other	data	elements	that	must	still	be	verified	with
additional	documentation.
FAFSA
Information
Acceptable	Documentation
(a)	Adjusted
Gross
Income
(AGI)
(b)	Income
Earned	from
Work
(c)	U.S.
Income	Tax
Paid
(d)	Untaxed
Portions	of
IRA
Distributions
(e)	Untaxed
Portions	of
Pensions
(f)	IRA
Deductions
and
Payments
(g)	Tax
Exempt
Interest
Income
(h)
Education
Credits
(i)	Foreign
Income
Exempt
from	Federal
Taxation
Items	(a)	through	(h),	if	transferred	directly	from	the	IRS	and	unchanged,	do	not	need	to	be	verified.
When	information	is	not	transferred	from	the	IRS,	and	for	item	(i),	the	following	documentation	is
sufficient	for	verification:
(1)	A	transcript	obtained	at	no	cost	from	the	IRS	or	other	relevant	tax	authority	of	a	U.S.	territory
(Guam,	American	Samoa,	the	U.S.	Virgin	Islands)	or	commonwealth	(Puerto	Rico	and	the	Northern
Mariana	Islands),	or	a	foreign	government,	that	lists	2023	tax	account	information	of	the	tax	filer;	or
(2)	A	signed	copy	of	the	income	tax	return)and	the	applicable	schedules	that	were	filed	with	the	IRS
or	other	relevant	tax	authority	of	a	U.S.	territory,	or	a	foreign	government	that	lists	2023	tax	account
information	of	the	tax	filer.
(3)	If	item	(d)	or	(e)	contains	a	rollover,	a	signed	statement	confirming	the	amount	of	the	rollover	in
the	untaxed	pension	or	IRA	distribution.	Note	that	even	if	(d)	or	(e)	are	transferred	as	FTI,	rollovers
still	need	to	be	verified	as	they	are	manually	entered.
Qualified	rollovers	from	one	retirement	account	to	another	are	not	taxable,	and	they	should	not	be	counted	as	untaxed
income	(Untaxed	portions	of	IRA	distributions	(d)	or	Pensions	(e)	above).	Since	neither	a	tax	transcript	nor	FTI	transferred
via	the	FA-DDX	identifies	rollovers,	you	must	get	documentation	from	the	tax	filer.	This	could	be	a	signed	statement	with
the	rollover	amount	or	a	notation	by	the	filer	on	the	tax	transcript	or	return	that	includes	the	word	<rollover=	beside	any
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