FSA has released the 2025-26 FAFSA Verification IRS Tax Return Transcript Matrix that institutions can use for 2025-26 verification of 2023 tax return information.
Since the IRS Tax Return Transcript does not have line or item numbers and uses wording that may be different from what is used on the FAFSA form, the matrix is intended to help financial aid administrators map 2023 IRS Tax Return Transcript information to FAFSA/ISIR data.
Attachment:
2025-26 FAFSA Verification-Internal Revenue Service (IRS) Tax Return Transcript Matrix
Matrix Columns:
- The first column of the matrix lists the nine 2025-26 FAFSA information items that, consistent with the July 22, 2025 Federal Register notice (90 FR 34486), may need to be verified for a student or contributor who is a U.S. tax filer.
- The second column displays the student and contributor FAFSA question number for each item.
- The third column displays the student and contributor ISIR item number from the 2025-26 FAFSA Specifications Guide, Volume 4A – Record Layouts.
- The fourth column of the matrix is the item name as displayed on the IRS Tax Return Transcript. Note that for some items the transcript may display two or three values for an item. If only one value is displayed on the transcript, that value must be used for verification. If more than one value is displayed on the transcript, the value associated with the item name that includes the words “Per Computer” must be used for verification, which may be different than what was reported by the tax filer.
- The last column shows the corresponding line-item numbers from the 2023 IRS 1040 tax return.
As a reminder, for the 2025-26 award year, the Department significantly reduced verification selection.
Schools are also reminded that the IRS is the required source of tax information for the FAFSA form. When Federal tax information (FTI) is received from the IRS via the FA-DDX, the FTI is considered verified and no additional documentation is required. Other tax documentation, such as applicant-provided tax returns or transcripts, is secondary to the FTI received from the IRS via the FA-DDX, except when you are aware that an applicant or contributor filed an amended return (see the Application and Verification Guide, Chapter 4 of the 2025-26 Federal Student Aid Handbook).