Why did i get a raivs request for tax information

2022-23 Verification Waiver: Beginning May 18, 2022 and for the remainder of the 2022-23 FAFSA processing and verification cycle, the U.S. Department of Education (ED) waives verification of all FAFSA/ISIR information, except for identity/Statement of Educational Purpose in Verification Tracking Groups V4 and V5. See Dear Colleague Letter GEN-22-06 and AskRegs Q&A, How Do We Implement the Verification Waiver For the Remainder Of 2022-23?, for guidance. The following guidance is still relevant depending on context and/or application of the waiver.

This AskRegs Knowledgebase Q&A has been updated to include all of the alternatives that are currently available to request tax transcripts and Verification of Nonfiling Letters from the IRS.

NASFAA has confirmed that the IRS website is accepting online and phone requests for Tax Return Transcripts and Tax Account Transcripts to be sent to the tax filer by mail. The IRS is still not processing IRS Form 4506-T or 4506T-EZ requests at the time of this update.

The following alternatives are available at this time:

• Use the Get Transcript Online tool on the IRS website to view, print, or download a copy of the Tax Return Transcript, alternative tax transcripts, or Verification of Nonfiling Letter in real time as a Portable Document Format (PDF) file. The individual must be able to complete the IRS registration and login process to use this service.
• Use the Get Transcript by Mail option on the IRS website to submit a Tax Return Transcript or Tax Account Transcript request online and receive the transcript by mail to the tax filer’s IRS address of record within 5 to 10 calendar days.
• Call 1.800.908.9946 to receive the transcript by mail to the tax filer’s IRS address of record within 5 to 10 calendar days.
• Submit signed copy of the tax return (along with Schedules 1, 2, and 3 for 2020-21) that was filed with the IRS.
• The student or parent can return to the FAFSA and use the IRS Data Retrieval Tool (IRS DRT) if he or she is allowed to use that tool. See AskRegs Q&A, Why Are Some Students Not Allowed To Use the IRS Data Retrieval Tool?

The IRS Record of Account Transcript, Wage and Tax Statement (W-2 alternative), and Verification of Nonfiling Letter can be requested using only the Get Transcript Online tool or by mailing/faxing IRS Form 4506-T to the IRS. Until the IRS starts accepting IRS Form 4506-T or 4506T-EZ requests, there are no other alternatives at this time. The U.S. Department of Education (ED) has not waived the tax transcript/tax return requirement due to COVID-19. However, there are alternatives for the verification of nonfiling. See AskRegs Q&A, Are There Exceptions or Alternatives to Collecting a Verification of Nonfiling Letter?

The student or parent may need to file IRS Form 8822, to change his or her address with the IRS in order to receive a tax transcript or verification of nonfiling by mail.

Note: The IRS web page for students and parents still reads, "Tax Transcripts are only available online. We have stopped processing transcript requests by mail until further notice." This only applies to mailing the 4506-T or 4506T-EZ request to the IRS.

Reference the verification documentation requirements outlined in 668.57(b) and (c) of the regulations and in the Federal Register, Dear Colleague Letter, and Electronic Announcement for the applicable award year.

2022-23 Verification Waiver: Beginning May 18, 2022 and for the remainder of the 2022-23 FAFSA processing and verification cycle, the U.S. Department of Education (ED) waives verification of all FAFSA/ISIR information, except for identity/Statement of Educational Purpose in Verification Tracking Groups V4 and V5. See Dear Colleague Letter GEN-22-06 and AskRegs Q&A, How Do We Implement the Verification Waiver For the Remainder Of 2022-23?, for guidance. The following guidance is still relevant depending on context and/or application of the waiver.

Yes, but first see AskRegs Q&A, Is a Verification of Nonfiling Letter Required to Complete Verification?

Note that a Verification of Nonfiling Letter is not available for request using the IRS toll-free phone number or the online Get Transcript By Mail service. The nonfiling letter can only be requested using the Get Transcript Online service or by mailing the 4506-T form to the IRS.

The verification or confirmation of nonfiling from the IRS or other relevant tax authority still is a verification requirement for nontax filers (except the dependent student) for the 2021-22 and 2022-23 award years. However, there are alternatives depending on which of the following categories the individual falls into:

Individuals Who Attempt but Fail to Obtain a Verification of Nonfiling Letter from the IRS or Other Relevant Tax Authority
If the parent, independent student, or spouse attempts but is unable to obtain the verification or confirmation of nonfiling from the IRS or other relevant tax authority, and the school has no reason to question the individual’s good-faith effort to obtain the required documentation, the school may accept as a replacement for verification/confirmation of nonfiling:

1) A signed statement certifying that the individual:

• Attempted to obtain the verification or confirmation of nonfiling from the IRS or other tax authority and was unable to obtain it, and
• Has not filed and is not required to file an income tax return for the tax year being verified, and
• Listed the sources and amounts from each source of any income earned from work by the individual for the tax year being verified; and

2) A copy of IRS Form W-2, or an equivalent document, for each source of employment income received by the individual for the tax year being verified.

In relation to the W-2, the July 9, 2020 Electronic Announcement adds this guidance: "During this period of national emergency, the Department is permitting institutions to accept a copy of a paystub, an employment offer letter, evidence of direct deposit from an employer, or other similar information for verification purposes. In the case of foster care youth, given the unlikelihood that such students would have earned enough to require them to file taxes, we will permit the institution to accept a signed statement from the foster care youth that he or she earned less than the amount that triggers the requirement for taxpayers to file tax returns." The announcement appears to also apply this W-2 exception to unaccompanied homeless youth; NASFAA has asked ED to confirm this point.

Whether or not the individual made a good-faith effort to obtain the verification or confirmation of nonfiling is a determination that is made by the school. Since this is a flexibility that is specifically left to the school, neither ED nor NASFAA will define this for the school.

Update For 2020-21 and Beyond: If IRS Form 4506-T is used to request a verification of nonfiling from the IRS, the school must wait at least 10 business days before accepting the signed statement and W-2s noted above. Since the verification of nonfiling must be dated on or after October 1, 2020 for 2021-2122 award year verification (or October 1, 2021 for 2022-23), you cannot accept a signed statement before that date.

Verification of Nonfiling Alternative Provided By the IRS
In some cases, an individual will receive a verification or confirmation of nonfiling alternative, even after requesting one from the IRS. This is okay. AnyIRS document is acceptable as verification of nonfiling if it is dated on or after October 1, 2020 for the 2021-22 award year (or October 1, 2021 for 2022-23) and clearly indicates that the IRS does not have a tax return record from the individual for the tax year being verified. Such documents can include, but are not limited to:

• An IRS Tax Return Transcript or Tax Account Transcript with a message indicating “no record of return filed” or “no transcript on file” for the individual for the tax year;
• An IRS transcript request that comes back with a status of "requested data not found"; or
• IRS Form 13873 clearly stating that the form is provided as verification of nonfiling, or stating that the IRS has no record of a tax return for the individual for the tax year.

There are different versions of IRS Form 13873, including the:

• 13873-V, RAIVS Requests for Verification of Non-Filing of Taxpayer Accounts; and
• 13873-T, RAIVS Requests for Tax Information Documents or Transcripts of Tax Accounts.

Any version of IRS Form 13873 is acceptable, as long as it contains a clear indication that it is provided as a verification of nonfiling or that the IRS has no record of a tax return for the tax year. If the individual did not properly or accurately complete his request for an IRS Verification of Nonfiling Letter or other IRS document, Form 13873 may be used by the IRS to communicate this to the individual. Such a communication is not acceptable for verification if it does not clearly indicate the IRS has no tax return on file. Such individuals should re-request the IRS Verification of Nonfiling Letter by properly following IRS document request procedures (for example, a properly completed 4506-T).

There are instances when a tax transcript or other IRS document contains a message indicating the request “could not be processed” or the “request could not be honored.” Such documents are not acceptable as verification of nonfiling; instead, the individual should follow IRS instructions for re-requesting the IRS Verification of Nonfiling Letter or for obtaining further documentation clearly indicating there is no tax return on file for the individual for the tax year.

Individuals Who Cannot Request a Verification of Nonfiling Letter from the IRS (e.g., Undocumented Individuals)
When a parent of a dependent student or the spouse of an independent student living in the U.S. does not have a Social Security Number (SSN), an Individual Taxpayer Identification Number (ITIN), or an Employer Identification Number (EIN), he is unable to obtain a Verification of Nonfiling Letter from the IRS. If their income is below the IRS filing threshold, these individuals do not need a verification of nonfiling letter and instead must submit to the institution:

1) A signed and dated statement:

• Certifying that the individual does not have a SSN, an ITIN, or an EIN, and
• Listing the sources and amounts of earnings, other income, and resources, that supported the individual for the tax year; and

2) If applicable, a copy of the W–2 for each source of employment income received for the tax year, or an equivalent document.

If the undocumented individual's income is above the IRS filing threshold, that individual must file a tax return. See AskRegs Q&A, How Do We Complete Verification for an Undocumented Individual Who Did Not But Is Required to File a Tax Return?

Residents of Foreign Countries
If the individual lives in a foreign country that does not provide a Verification of Nonfiling Letter or confirmation of nonfiling from the relevant tax authority, or if the individual is unable to obtain the documentation, the individual may provide a signed and dated statement indicating either that the taxing authority does not provide such documentation, or that the individual was unable to obtain the documentation after contacting the taxing authority. This statement can be combined with the required signed and dated statement or verification worksheet certifying:

• That the individual has not filed and is not required to file a tax return for the tax year being verified; and
• Each source of income earned from work for the tax year, along with the amount of income from each source.

In addition to the signed statement, a resident of a foreign country could, but is not required to, also provide proof of that taxing authority’s filing requirements. This might involve obtaining something directly from the taxing authority or providing information that may be available on the taxing authority's website. While ED’s guidance does not specifically address instances when the foreign country does not have a taxing authority, it would be consistent with ED’s guidance to document that the foreign country does not have a taxing authority. As such, the individual may provide either a website confirmation or a signed and dated statement indicating the country does not have a taxing authority.

Note: This AskRegs Q&A was previously updated to include a note about W-2 alternatives provided in the July 9, 2020 Electronic Announcement.