Tax Filers with Unusual Filing Circumstances
Several options are available for tax filers with an unusual tax circumstance who were granted an IRS filing extension, filed an amended tax return, or were victims of IRS Tax-Related Identity Theft.
Requested Tax Year:
- 2025-2026 academic year - fall 2025, spring 2026, summer 2026
- use tax information from 2023
- 2026-2027 academic year - fall 2026, spring 2027, summer 2027
- use tax information from 2024
Individuals Granted a Filing Extension by the IRS Beyond the Automatic Six-month Extension for the requested Tax Year must provide the following:
- A signed statement listing the sources of income and the amount of income from each source for the requested tax year;
- A copy of the IRS's approval of an extension beyond the automatic six-month extension for the requested tax year;
- A copy of IRS Form W–2 for each source of employment income received or an equivalent document for the requested tax year; and
- If self-employed, a signed statement certifying the amount of the individual's adjusted gross income, AGI, and the U.S. income tax paid for the requested tax year.
Individuals Who Filed an Amended IRS Income Tax Return for the requested tax year must provide a signed copy of the request year IRS Form 1040X, Amended U.S. Individual Income Tax Return, that was filed with the IRS or documentation from the IRS that include the change(s) made by the IRS, in addition to one of the following:
- Income and tax information from the IRS on an ISIR record with all tax information from the original tax return;
- An IRS Tax Return Transcript for the requested tax year. This transcript will only include information from the original tax return and does not need to be signed, or any other IRS tax transcript(s) that includes all the income and tax information required to be verified; or
- A signed copy of the IRS Form 1040 for the requested tax year and the applicable schedules that were filed with the IRS.
Individuals Who Were Victims of IRS Tax-Related Identity Theft must provide:
- A copy of the signed income tax return for the requested tax year and applicable schedules the individual filed with the IRS; or an equivalent document provided by the IRS; and
- An IRS 4674C letter which is a letter from the IRS acknowledging the identity theft, or a statement signed and dated by the tax filer indicating that they were a victim of IRS tax-related identity theft, and the IRS is aware of it.
A tax filer who filed an income tax return with a tax authority other than the IRS may provide a signed copy of his or her income tax return that was filed with the relevant tax authority. However, if the institution questions the accuracy of the information on the signed copy of the income tax return, the tax filer must provide the institution with a copy of the tax account information issued by the relevant tax authority before verification can be completed.
