How Do We Know an Individual Would File a Tax Return With a Tax Authority Other Than the IRS?
Award Year: 2024-25 KA-36872 Helpfulness Rating 591 page viewsThis guidance is specific to the 2024-25 award year and later.
There is no perfect answer here. For a nontax filer selected for verification, the verification requirement in the September 19, 2023 Federal Register states:
It is NASFAA's understanding that it’s a student who answers yes to the foreign tax return question:
And, it's the parent who checks the foreign country oval in the first column:
Of course, the student, spouse, or parent could self-identify as someone who would file a tax return with a tax authority other than the IRS.
If NASFAA receives additional clarification from the U.S. Department of Education (ED), we will update this AskRegs Q&A.
AskRegs Q&As represent NASFAA's understanding of regulatory and compliance issues. They are FOR INTERNAL USE ONLY. While NASFAA believes AskRegs Q&As are accurate and factual, they have not been reviewed or approved by the U.S. Department of Education (ED). If you should need written confirmation of AskRegs information for audit or program review purposes, please contact your ED School Participation Division. NASFAA shall not be liable for technical or editorial errors or omissions contained herein; nor for incidental or consequential damages resulting from the furnishing, performance, or use of this material.
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