HIGHER EDUCATION
Program Integrity Questions and Answers - Verification

Program Integrity Q&A

Questions on this topic are divided into the following categories:

Introductory Verification Questions (IVQ)

IVQ-Q1. What is the effective date of the new regulations on the verification and updating of student aid application information for applicants who receive subsidized student financial assistance?

IVQ-A1. The new regulations on the verification and updating of student aid application information for applicants who receive subsidized student financial assistance are effective July 1, 2012. Any FAFSA/ISIR selected for verification for the 2012-2013 award year and subsequent award years must be verified according to the new verification regulations. [Program Integrity Issues; Final Rule (Page 66832)] [Guidance issued 03/13/2012]

IVQ-Q2. What are the subsidized and unsubsidized student financial assistance programs?

IVQ-A2. The subsidized student financial assistance programs are Title IV programs for which eligibility is determined on the basis of an applicant’s EFC and include the Federal Pell Grant, Federal Supplemental Educational Opportunity Grant (FSEOG), Federal Work-Study (FWS), Federal Perkins Loan, and subsidized Direct Loan programs. The unsubsidized student financial aid programs are the Title IV programs for which eligibility is not based on the applicant’s EFC and include the TEACH Grant, unsubsidized Direct Loan, and Direct PLUS Loan programs. [Section 668.52] [Guidance issued 03/13/2012]

Top Top

General Questions (VER)

VER-Q1. Where can I find guidance on the verification process for the 2012-2013 award year?

VER-A1. The following resources provide guidance on the verification process for the 2012-2013 award year.

VER-Q2. Does the use of professional judgment by a financial aid administrator (FAA) automatically require an applicant to be selected for verification by the institution, therefore requiring the institution to complete verification prior to making a professional judgment decision?

VER-A2. No. An institution is only required to complete verification prior to making professional judgment adjustments when the applicant’s FAFSA information has been selected for verification by the Department or by the institution. (Section 668.53) [Guidance issued 01/26/2012]

VER-Q3. Are adjustments to an applicant’s FAFSA information that are based on professional judgment selected for verification?

VER-A3. No. Transactions that reflect professional judgment adjustments to an applicant's FAFSA information will not be reevaluated under the verification selection model and therefore, will not be selected for verification as long as the FAA sets the professional judgment flag when the changes are submitted. (Section 668.53) [Guidance issued 01/26/2012]

VER-Q4. May an institution delay disbursing Title IV student financial assistance until the institution completes verification of the FAFSA information it selected beyond the items required by the Department?

VER-A4. It depends on the FAFSA information that has been selected for verification. An institution may delay disbursing Title IV student financial assistance if the FAFSA information that it has required to be verified would impact the applicant’s Title IV student aid eligibility. For example, while not required by the Department, the institution requires verification of an applicant's claim that she is an emancipated minor and thus is independent. Because the result of verification could change the applicant's dependency status and, therefore, her Title IV eligibility, the institution may delay disbursing the federal aid until the question of emancipation has been verified.

However, if the item(s) the institution selects for verification would not impact the applicant's eligibility for Title IV student financial assistance, the institution may not delay disbursing Title IV student financial assistance until verification of those items is completed. For example, the institution requires verification of home equity to determine the applicant's eligibility for state or institutional aid. Because there will be no impact on the applicant's Title IV eligibility regardless of the result of verification, disbursement of Title IV aid may not be delayed while waiting for verification of home equity. (Section 668.58(a)) [Guidance issued 01/26/2012]

VER-Q5. Are Quality Assurance (QA) institutions exempt from the new verification rules effective for the 2012-2013 award year?

VER-A5. Yes. The changes made to the verification regulations do not alter the way the QA Program operates. In fact, the Department expects that data and results generated from institutions participating in the QA Program will help assess the effectiveness of the new verification regulations. (Section 487A(a)) [Guidance issued 01/26/2012]

VER-Q6. Must an institution complete verification for selected applicants who will only receive aid under the unsubsidized student financial assistance programs and were not offered aid under the subsidized student financial assistance programs?

VER-A6. No. An institution is not required to complete verification for students who are only receiving aid under the unsubsidized student financial assistance programs and were not offered aid under the subsidized student financial assistance programs. [Section 668.54(b)(1)(iii)] [Guidance issued 03/13/2012]

VER-Q7. Must an institution complete verification for a selected applicant who is eligible for subsidized and unsubsidized student financial assistance but who chooses not to accept the subsidized student financial assistance?

VER-A7. Although generally an institution is not required to complete verification for applicants who only receive unsubsidized student financial assistance, an applicant is not allowed to avoid completing verification by accepting only the unsubsidized student financial assistance. In such a case, the institution must complete verification in order for the applicant to be eligible for any Title IV aid. [Sections 668.51(a), 668.54(b)(1)(ii) and (iii)] [Guidance issued 03/13/2012]

VER-Q8. How should an institution proceed if a selected applicant receives unsubsidized student financial assistance during the first half of the award year, but is later awarded subsidized student financial assistance (i.e., FWS or Perkins Loans) for the second half of the award year?

VER-A8. The institution is not required to complete verification during the first half of the award year because the applicant was only receiving aid under the unsubsidized student financial assistance programs. However, once the institution awarded the applicant subsidized student financial assistance in the second half of the award year, the institution must complete verification for the entire award year according to the new verification regulations. [Sections 668.51(a), 668.54(b)(1)(ii) and (iii)] [Guidance issued 03/13/2012]

VER-Q9. Because graduate students are ineligible for need-based Title IV grants and will no longer be eligible to receive subsidized Direct Loans, are there any conditions under which graduate students’ FAFSA information will need verification?

VER-A9. Since graduate students remain eligible for subsidized Title IV aid in the form of FWS and Perkins Loans, if the institution participates in one or both of those programs it is likely that at least some graduate students will need to be verified. Verification would be required if, under the institution’s awarding policy for FWS and/or Perkins, the graduate student would be awarded aid under those programs. [Sections 668.51(a), 668.54(b)(1)(iii), 34 CFR 674.10(a)(1) and 34 CFR 675.10(a)] [Guidance issued 03/13/2012]

VER-Q10. Is it acceptable under an institution’s FWS and Perkins awarding policy to exclude graduate students from consideration for those programs or to consider graduate students for those programs only after such assistance has been offered to eligible undergraduate students?

VER-A10. No. An institution is not allowed under its packaging policies to exclude eligible graduate students from consideration for assistance under the FWS or Perkins Loan programs or to consider eligible graduate students for assistance under those programs only after such assistance has been offered to eligible undergraduate students. The regulations provide that assistance under the FWS and Perkins Loan programs must be made reasonably available to all eligible students, including graduate students. [Sections 34 CFR 674.10(a)(1) and 34 CFR 675.10(a)] [Guidance issued 03/13/2012]

Top Top

Applicants Selected for Verification by the Department (DS)

DS-Q1. May an institution require an applicant who was selected for verification by the Department to verify other FAFSA information in addition to those items identified by the Department for the award year?

DS-A1. Yes. An institution may require an applicant to verify any FAFSA information that it specifies, and the institution may decide what documentation is acceptable for its institutionally chosen items. For example, an institution may choose to verify (for some or for all of its applicants) "income earned from work," and the institution may determine that copies of IRS W-2 forms will be the required documentation. (Section 668.54(a)) [Guidance issued 01/26/2012]

DS-Q2. When an applicant is not selected for verification by the Department on the applicant’s initial transaction, is it possible for that applicant to be selected for verification by the Department on a subsequent transaction?

DS-A2. Yes. Whenever a change to FAFSA information is submitted to the Department, the applicant’s FAFSA record is reevaluated under the verification selection model. While the change will not, in itself, result in the applicant being selected, in some instances the review of the entire record could result in the applicant being selected for verification. (Section 668.54) [Guidance issued 01/26/2012]

Top Top

Applicants Selected for Verification by the Institution (IS)

IS-Q1. May an institution select applicants for verification other than those selected by the Department?

IS-A1. Yes. An institution may require applicants other than those selected by the Department to verify FAFSA information. (Section 668.54(a)(3)) [Guidance issued 01/26/2012]

IS-Q2. Must an institution require an applicant it selects for verification to verify all of the FAFSA information identified by the Department for the award year? Must the institution comply with the "acceptable documentation" requirements for the FAFSA information it selects for verification?

IS-A2. For the applicants it selects for verification, an institution is not required to verify any or all of the FAFSA information identified by the Secretary for the award year and it may require verification of other FAFSA information. The institution may also determine what documentation to accept for the applicants it selects for verification, for any of the FAFSA information it has determined must be verified. (Section 668.54(a)(3)) [Guidance issued 01/26/2012]

Top Top

Verification Items (VI)

VI-Q1. Are tax filers who filed or will file a tax return required to verify income earned from work?

VI-A1. No. Tax filers who filed or will file a tax return are not required to verify income earned from work. (Section 668.56) [Guidance issued 01/26/2012]

VI-Q2. Are institutions required to verify the receipt of Food-Stamps - Supplemental Nutrition Assistance Program (SNAP) benefits and child support paid that was reported on a verification worksheet or other documentation at the institution, but not reported on the applicant's FAFSA?

VI-A2. An institution is required to resolve conflicting information it may have in the information it receives from different sources with respect to an applicant’s application for financial aid under the Title IV, HEA programs. Therefore, the institution must resolve conflicts between the FAFSA information and other information at the institution, e.g., the receipt of SNAP and child support paid that was reported on a verification worksheet or other documentation at the school but not reported on the applicant’s FAFSA. If it is determined that the receipt of SNAP and child support paid should have been reported on the FAFSA, then the FAFSA must be corrected. (Section 668.16(f)) [Guidance issued 01/26/2012]

VI-Q3. Must an institution require an applicant selected for verification to verify receipt of SNAP benefits (food stamps) if the applicant or someone in the applicant’s household, or if applicable, the applicant’s parent’s household, also reported receipt of one of the other means-tested federal benefits that would make the applicant eligible for one of the alternate EFC calculations? (2012-2013 FAFSA Questions 74, 76-78 and 95, 97-99)?

VI-A3. Yes. If the receipt of SNAP benefits was reported on the applicant’s ISIR, the institution must require an applicant selected for verification to verify the receipt of SNAP benefits as indicated in the July 13, 2011 Federal Register notice.

The institution may document the receipt of SNAP benefits by obtaining a statement signed by the applicant or parent, as appropriate, affirming that SNAP benefits were received by someone in the household during the 2010 and/or 2011 calendar year. The Department's 2012-2013 sample verification worksheets included such a statement. Alternatively, the institution may require documentation from the agency that issued the SNAP benefits. (Sections 668.56 and 668.57(d)) [Guidance issued 03/13/2012]

VI-Q4. How are distributions from an Individual Retirement Account (IRA) handled by the FAFSA-IRS Data Retrieval Tool, and how should a school address any portion of such a distribution that is "rolled over" into another qualified IRA? How are distributions from pensions and other annuities treated?

VI-A4. IRS requirements, as discussed in IRS Publication 75 and IRS Publication 575, provide that most distributions from IRAs (as well as from most pensions and annuities) are treated as taxable income. However, those publications discuss allowing some or all of these distributions to be excluded from taxable income under certain conditions. If none of the exclusionary conditions apply, the tax filer is instructed to report the full amount of the distribution on IRS Form 1040 line 15b for an IRA distribution and line 16b for pensions and annuities. If, however, the tax filer is eligible to exclude some or all of the distributions, the IRS instructs the tax filer to enter the full amount of the distribution on IRS Form 1040 line 15a or 16a, as appropriate. The tax filer is then instructed to subtract from the amount in 15a or 16a any portion of the distribution that, under IRS rules, is exempt from being considered as taxable income. The difference is then reported on lines 15b or 16b, as appropriate, and becomes part of the taxable income and thus, part of the tax filer’s adjusted gross income (AGI). If there are qualified rollovers, the IRS guidance tells the tax filer to enter the word “Rollover” on the tax return next to line 15b or 16b. Note that the corresponding IRA line items for an IRS Form 1040A are 11a and 11b for IRAs, and 12a and 12b for pensions and annuities.

The summary above is not provided as official IRS guidance. Tax filers should consult the IRS or their tax advisors for definitive guidance on the rules governing the treatment of IRAs and pensions and annuities for tax purposes.

FAFSA Requirements: Generally, amounts of any distributions that were excluded from taxable income under the IRS rules—the difference between line 15a and line 15b or between line 16a and 16b—are considered untaxed income for the purpose of calculating an applicant’s expected family contribution (EFC), and therefore, should be reported on the FAFSA as responses to Questions 44e and 92e for IRAs, and 44f and 92f for pensions. However, the calculation of an EFC allows for the exclusion of any amount of the distribution that is a rollover. Thus the FAFSA instructions tell the applicant to exclude rollover amounts when answering the above FAFSA questions. This guidance is also provided in Chapter 2 of the Department’s Application and Verification Guide that is part of the 2012-2013 Federal Student Aid Handbook.

IRS Data Retrieval Tool: Of course, the FAFSA-IRS Data Retrieval Tool cannot know if the word "Rollover" was included on the tax return. Therefore, it assumes that the total difference between the distribution reported on line 15a or 16a, and the taxable portion on line 15b or 16b is untaxed income for EFC purposes, and that amount will be transferred from the FAFSA-IRS Data Retrieval Tool into the FAFSA as untaxed income for FAFSA questions 44e or 92e for IRA distributions or 44f or 92f for pension distributions.

The FAFSA applicant, the applicant's parent, or the institution may modify the amount that the FAFSA-IRS Data Retrieval Tool transferred into the FAFSA, if all or a portion of that amount should not be included as untaxed income because of a rollover. To support such a change, the institution must maintain documentation (see below) that the amount not included in the FAFSA was an amount that was the result of a rollover.

Verification Requirements: Since neither the information from the FAFSA-IRS Data Retrieval Tool nor an IRS Tax Return Transcript will include the tax filer’s "Rollover" notation, to verify the amounts that should be included on the FAFSA, the institution must obtain a written statement from the tax filer indicating the amount of the distribution that was excluded because it was an authorized IRS rollover. Acceptable documentation could be a signed statement from the tax filer. Acceptable documentation could also be a notation by the tax filer on the IRS Tax Return Transcript that includes the word "Rollover" beside the applicable item(s) on the transcript, similar to the instructions provided for the IRS Form 1040 or 1040A. If the institution accepts as documentation of the rollover a notation on the IRS Tax Return Transcript, it must ensure that the notation is signed and dated by the tax filer.
[Guidance issued 05/04/2012] New

VI-Q5. Must an institution complete verification of all FAFSA information identified by the Secretary in the July 13, 2011, Federal Register notice for selected applicants who are eligible for either of the alternate expected family contribution (EFC) calculations: Automatic Zero EFC (Auto Zero EFC) or Simplified Needs Test (SNT)?

VI-A5. Generally, yes for SNT eligible applicants and no for Auto Zero applicants.

The only difference in the EFC calculation for SNT eligible applicants is the elimination of assets and assets are not items that are required to be verified. Therefore, SNT eligible applicants are required to verify all FAFSA information listed in Federal Register notice published July 13, 2011.

For Auto Zero EFC eligible applicants, the information that must be verified varies slightly between those applicants who are dependent and those who are independent.

Auto Zero EFC for a Dependent Applicant Selected for Verification—If the "Automatic Zero EFC Indicator" field on the ISIR is set to "Yes," only the following FAFSA/ISIR information must be verified:

  • The parent’s AGI if the parent(s) was a tax filer;
  • The parent’s income earned from work if the parent(s) was not a tax filer; and
  • The receipt of SNAP benefits (food stamps) by any household member if used to qualify for Auto Zero EFC.

Auto Zero EFC for an Independent Applicant Selected for Verification—If the "Automatic Zero EFC Indicator" field on the ISIR is set to "Yes," only the following FAFSA/ISIR information must be verified:

  • The applicant's (and spouse's, if applicable) AGI if a tax filer;
  • The applicant's (and spouse's, if applicable) income earned from work if not a tax filer;
  • The number of household members to determine if the independent applicant has one or more dependents other than a spouse; and
  • The receipt of SNAP benefits (food stamps) by any household member if used to qualify for Auto Zero EFC.
    [Section 668.56] [Guidance issued 05/04/2012] New

Top Top

Updating Applicant’s FAFSA Information (UPD)

UPD-Q1. When an FAA updates an applicant’s marital status "to address an inequity or to reflect more accurately the applicant's ability to pay" under §668.55(c), what other information must also be updated?

UPD-A1. Usually when the applicant’s marital status changes, there is no updating of the applicant’s dependency status or, for applicants selected for verification, household size or number in college. However, under §668.55(c), an FAA may update the applicant's FAFSA information due to a change in the applicant’s marital status if the FAA determines it is necessary to address an inequity or to reflect more accurately the applicant’s ability to pay.

If an FAA chooses to exercise the authority allowed under §668.55(c), all relevant FAFSA information must be updated to be consistent with the new marital status, including the spouse’s financial information, for applicants whose dependency status changes, or for applicants who are selected for verification. The FAA updates these applicants’ marital status on a case-by-case basis and must document the reason for the decision.

Likewise, for an applicant who was independent only because he or she was married when the FAFSA was first completed, if the FAA changes the applicant’s marital status to unmarried, making the applicant dependent, the FAFSA must be updated with parental information. [Section 668.55(c)] [Guidance issued 01/26/2012; revised 03/13/2012]

UPD-Q2. What happens when a change to an applicant's marital status is made?

UPD-A2. When an applicant's marital status is updated, the Department’s Central Processing System (CPS) will reject the resulting transaction. The FAA may use FAA Access to CPS Online to enter an FAA-only reject override that will result in a new transaction with the updated dependency status. [2012-2013 ISIR Guide pages 19, A-2] [Guidance issued 03/13/2012]

Top Top

Acceptable Documentation for FAFSA Information Selected for Verification (DOC)

DOC-Q1. How can the IRS Data Retrieval Process be used to satisfy the verification requirement if the tax filer has not filed an income tax return at the time of completing the FAFSA?

DOC-A1. If the tax filer has not filed an income tax return at the time the FAFSA was initially completed, estimated income tax information may be used. Once the tax filer has filed the income tax return, the IRS data may be retrieved and transferred using the IRS Data Retrieval Process available through the corrections process of FAFSA on the Web. (Section 668.57(a)) [Guidance issued 01/26/2012]

DOC-Q2. What documentation must be collected from an applicant who was selected for verification when the applicant or the applicant’s parent(s) filed an amended tax return with the IRS?

DOC-A2. The Department's objective is to ensure that Title IV aid eligibility determinations are made based on the most accurate information possible. However, the FAFSA on the Web IRS Data Retrieval Process will only transfer information from an original tax return and not from an amended tax return. Similarly, the IRS Tax Return Transcript only includes information from the original tax return. While the IRS Tax Account Transcript does include tax return items that were changed when an amended return was filed, it does not include any of the data that did not change. Therefore, both an IRS Tax Return Transcript and an IRS Tax Account Transcript are needed for verification to be completed when an amended return was filed. The IRS does provide another option for tax filers who filed an amended tax return – the Record of Account which includes the required information from both the IRS Tax Return Transcript and the IRS Tax Account Transcript. The Record of Account can only be requested using a paper IRS Form 4506-T and, as a paper request, it could take up to 30 days for the tax filer to receive the Record of Account.

In summary, when the school is aware that the student or the student’s parent(s), filed, or will file, an amended tax return with the IRS, it may obtain from the applicant both an IRS Tax Return Transcript and an IRS Tax Account Transcript and use the information from both transcripts to complete verification. Alternatively, the tax filer could request a Record of Account from the IRS (using IRS Form 4506-T) and submit the Record of Account to the school. Note, if the tax filer chooses to request the transcripts from the IRS using a paper form, they should not use the IRS Form 4506T-EZ. Instead they must use IRS Form 4506-T, carefully following the instructions on the form. (Section 668.57(a)) [Guidance issued 01/26/2012]

DOC-Q3. May an applicant have an IRS Tax Return Transcript sent directly to a college or university?

DOC-A3. It is the Department’s understanding that IRS Tax Return Transcripts requested online or by telephone will only be sent by the IRS to the address of the tax filer and cannot be sent directly to a third-party by the IRS. However, on line 5 of the paper IRS Form 4506T-EZ tax filers may request that the IRS mail their IRS Tax Return Transcript directly to a third-party. Institutions are responsible for notifying aid applicants to list the institution as the third-party to receive the transcript. See the attachment to DCL GEN-11-13 for guidance on the IRS Tax Return Transcript Request Process at http://www.ifap.ed.gov/dpcletters/GEN1113.html. (Section 668.57(a)) [Guidance issued 01/26/2012]

DOC-Q4. May an institution decide what documentation is acceptable for its institutionally selected applicants?

DOC-A4. Yes. The institution may decide what documentation is acceptable for its institutionally-selected applicants both for institutionally-selected information and for FAFSA information that has been identified for verification by the Department for the award year. Keep in mind that while the institution may identify acceptable documentation for institutionally- selected applicants, the institution must use the documentation identified in the Federal Register notice for applicants selected by the Department. (Sections 668.53(b)(1) and 668.54(a)) [Guidance issued 01/26/2012]

DOC-Q5. Is the information provided on a verification worksheet or other documentation at the institution sufficient to verify household size, number in college, receipt of Supplemental Nutrition Assistance Program (SNAP) benefits, child support paid, and income earned from work for nontax filers; since the applicant signs the verification worksheet submitted to the institution acknowledging that the information is correct?

DOC-A5. A verification worksheet may serve as the signed statement to verify household size, number in college, receipt of SNAP benefits, child support paid, and income earned from work for nontax filers, as long as the worksheet has a certification statement similar to what will be included on the Department's sample verification worksheet. An institution is not required to use the verification worksheet developed by the Department. It may use its own worksheet or require other documentation. [Guidance issued 01/26/2012]

DOC-Q6. What documentation must be collected from an applicant who was selected for verification and whose Institutional Student Information Record (ISIR) shows receipt of Food Stamps – Supplemental Nutrition Assistance Program (SNAP)?

DOC-A6. An institution may accept as documentation, to verify the FAFSA reported receipt of SNAP benefits included on the ISIR, a signed statement by one of the parents of a dependent applicant or by an independent applicant that certifies that either they or another person who was included in the FAFSA household size (FAFSA Questions 72 and 93) received SNAP benefits during the 2010 or 2011 calendar year. The Department's sample verification worksheet will include such a statement. Alternatively, the institution may require documentation from the agency that issued the SNAP benefits. (Section 668.57(d)) [Guidance issued 01/26/2012]

DOC-Q7. For verification of nontax filer wages, are institutions required to collect both the W-2(s) from all employers in 2011 and the signed statement certifying that the individual has not filed and is not required to file an income tax return for 2011, listing all income and sources?

DOC-A7. Yes. For nontax filers, an institution is required to collect a signed statement certifying that the person is not required to file an income tax return and including the sources and amounts of any income earned from work. In addition, copies of an IRS W-2 form for each source of income earned from work must also be collected. The sample 2012-2013 verification worksheets provided by the Department will assist an institution in accomplishing this. Institutions that do not use the Department’s sample worksheets must collect the documentation necessary to account for all sources of income. [Section 668.57(a)(4)(i)] [Guidance issued 03/13/2012]

DOC-Q8. For verifying child support paid, please clarify whether the institution is required to obtain the signature of the person who paid the child support?

DOC-A8. To minimize burden on families and institutions that would result by requiring the signature of the person who paid the child support, the signature of the applicant and, for a dependent student, one of the applicant’s parents, on the Department's sample verification worksheets (or on a similar form developed by the institution) will meet the verification requirement for child support paid. This is because by providing those signatures the applicant, or parent, is certifying that the information provided is complete and accurate. This policy is consistent with our position to only require the applicant's signature and not the applicant's spouse and only one parent's signature for a dependent student when completing the Free Application for Federal Student Aid (FAFSA). [Section 668.57(d)] [Guidance issued 03/13/2012]

DOC-Q9. May an institution accept or make a copy of an IRS transcript that was originally obtained from the IRS?

DOC-A9. Yes, an institution may accept or make a copy of an IRS transcript that was originally obtained from the IRS. [Section 668.57(a)(1)(i)] [Guidance issued 03/13/2012]

DOC-Q10. In some cases, when tax filers have visited an IRS field office to request an IRS Tax Return Transcript, the IRS office has, instead, provided tax filers with one of two documents: a Return Transcript for Taxpayer (RTFTP) or an Information Returns Processing Transcript Request -Wages (IRPTR-W). May an institution use these IRS provided documents to meet the verification requirements?

DOC-A10. An institution may accept as verification documentation any IRS tax transcript that includes all of the income and tax information required to be verified: adjusted gross income (AGI), U.S. income tax paid, Untaxed IRA Distributions, Untaxed Pensions, Education Credits, IRA Deductions and Tax Exempt Interest. Therefore, because the Return Transcript for Taxpayer (RTFTP) includes all of the above noted information, it can be used to meet the verification requirements. However, because the Information Returns Processing Transcript Request -Wages (IRPTR-W) only provides wage information it does not satisfy the verification requirements.
[Section 668.57(a)(1)(i)] [Guidance issued 05/04/2012] New

Top Top

Program Integrity Q&A


 
Print this page Printable view Bookmark and Share
Last Modified: 05/07/2012