What Do the IRS Response Codes Mean?

Award Year: 2024-25 KA-36911 Helpfulness Rating 13,499 page views

This guidance is specific to the 2024-25 award year and later.

This AskRegs Knowledgebase Q&A was updated on April 3, 2024 to clarify that contributors only need to be verified when the application is selected for verification separately from these codes.

The following IRS Response Codes are used when the FUTURE Act Direct Data Exchange (FA-DDX) transfers or attempts to transfer federal tax information (FTI) from the Internal Revenue Service (IRS) into the FAFSA for a contributor (student, spouse, parent):

200 Successful Request FTI was successfully transferred into the FAFSA

If manual entry of tax return information is not required and the Professional Judgment (PJ) Flag is not set, the FTI is considered already verified.

If manual entry of tax information is required, follow the verification requirements for tax filers in the September 19, 2023 Federal Register IF selected for verification.

No additional follow-up is necessary unless there is conflicting information in the student’s file.

If tax information is manually entered and not needed, it should be removed.

203 Personally Identifiable Information (PII) Match Failed Contributor identifiers do not match IRS records (IRS error code; unable to confirm tax identity)

FTI cannot be retrieved from the IRS.

If tax return information is required, it must be manually entered by the contributor and verified according to the September 19, 2023 Federal Register IF selected for verification.

No additional follow-up is necessary.

206 Partial Delivery of Content FTI transfer incomplete (IRS error code)

There was a partial match on FTI so FTI cannot be retrieved.

There will be no partial FTI and partial manual entry.

If tax return information is required, it must be manually entered and verified according to the September 19, 2023 Federal Register IF selected for verification.

No additional follow-up is necessary.

212 Cannot Verify Return Data Unable to confirm tax return data (IRS error code)

FTI cannot be retrieved.

If tax return information is required, it must be manually entered and verified according to the September 19, 2023 Federal Register IF selected for verification.

No additional follow-up is necessary.

214 No Return on File Contributor did not file a tax return

The contributor did not file a tax return by the time the FAFSA was filed.

This does not confirm whether they were required to file a tax return.

There is no FTI to be retrieved; manual entry of tax information is not required for U.S. nonfilers; manual entry is required for foreign nonfilers.

Verify these as nontax filers according to the September 19, 2023 Federal Register IF selected for verification.

No additional follow-up is necessary unless there is conflicting information in the student’s file.

The above guidance is NASFAA's understanding based in part on the Parameter Value Edit Conditions in Volume 5 of the FAFSA Specifications Guide. NASFAA is unaware of the reasons for codes 206 and 212.

The IRS Response Codes simply indicate whether the FA-DDX was able to retrieve tax return data, and if not, as a general rule they must manually enter tax data. These codes do not indicate whether an application is selected for verification. If the FA-DDX was successful and FTI remains unchanged (there is no manually entered tax data), the tax information is already considered verified. See the September 19, 2023 Federal Register for verification requirements. Look to the comment codes and reject codes for other documentation requirements.

See also AskRegs Knowledgebase Q&A, What Are the Reasons a Contributor Might Be Asked To Manually Enter Financial Information On the FAFSA? (Award Year: 2024-25) 

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.