Data Elements and Justification
2026-2027 Free Application for Federal Student Aid (FAFSA®) form
Purpose: The Data Elements and Justification is provided to accompany the review of the 2026-27 FAFSA form. It identifies the data elements associated with each FAFSA question and provides the justification for including each question on the FAFSA form.
Question Numbers(s)# |
Data Element(s) |
Data Element(s) Justification |
1 |
Student Identity Information
The ITIN is collected when the student doesn’t have an SSN.
|
Data Elements Specific to Higher Education Act of 1965, as amended
Individual Taxpayer Identification Number (ITIN)- Additional Data Element specific to Internal Revenue Code |
2 |
Student Contact Information
|
Data Elements Specific to Higher Education Act of 1965, as amended |
3 |
Student Current Marital Status
|
Data Elements Specific to Higher Education Act of 1965, as amended |
4 |
Student College or Career School Plans
|
Data Elements Specific to Higher Education Act of 1965, as amended
Pursuing Teacher Certification-
Additional Data Element Required for Eligibility Determination |
5 |
Student Personal Circumstances
|
Data Elements Specific to Higher Education Act of 1965, as amended
|
6 |
Student Homelessness
Entity who determined the student was homeless or at risk of becoming homeless:
|
Data Elements Specific to Higher Education Act of 1965, as amended |
7 |
Student Unusual Circumstances |
Data Elements Specific to Higher Education Act of 1965, as amended |
8 |
Direct Unsubsidized Loan Only |
Data Elements Specific to Higher Education Act of 1965, as amended |
9 |
Family Size
This question is N/A when the student has been determined to be dependent.
|
Data Elements Specific to Higher Education Act of 1965, as amended |
10 |
Number in College
This question is N/A when the student has been determined to be dependent.
|
Data Elements Specific to Higher Education Act of 1965, as amended |
11 |
Student Demographic Information
|
Data Elements Specific to Higher Education Act of 1965, as amended |
12 |
Student Race and/or Ethnicity |
Data Elements Specific to Higher Education Act of 1965, as amended |
13 |
Student Citizenship
|
Data Elements Specific to Higher Education Act of 1965, as amended |
14 |
Student State of Residence
|
Data Elements Specific to Higher Education Act of 1965, as amended |
15 |
Parent Education Status
|
Data Elements Specific to Higher Education Act of 1965, as amended |
16 |
Parent Killed in Line of Duty
|
Additional Data Elements Required for Eligibility Determination |
17 |
Student High School Information
If “high school diploma”
If “State-recognized high school equivalent”
|
Data Elements Specific to Higher Education Act of 1965, as amended |
18 |
Federal Benefits Received
This question is N/A when the student has been determined to be dependent.
|
Data Elements Specific to Higher Education Act of 1965, as amended |
19 |
Student Tax Filing Status
|
Required to Determine Accuracy |
Question 20- Student 2024 Tax Return Information |
||
a |
Filing status
The response to this question may be available through the direct data exchange with the IRS. |
Data Elements Specific to Internal Revenue Code |
b |
Income earned from work
The response to this question may be available through the direct data exchange with the IRS. |
Data Elements Specific to Internal Revenue Code |
c |
Tax exempt interest income
The response to this question may be available through the direct data exchange with the IRS. |
Data Elements Specific to Internal Revenue Code |
d |
Untaxed portions of IRA distributions
The response to this question may be available through the direct data exchange with the IRS. |
Data Elements Specific to Internal Revenue Code |
e |
IRA rollover into another IRA or qualified plan |
Data Elements Specific to Higher Education Act of 1965, as amended |
f |
Untaxed portions of pensions
The response to this question may be available through the direct data exchange with the IRS. |
Data Elements Specific to Internal Revenue Code |
g |
Pension rollover into an IRA or other qualified plan |
Data Elements Specific to Higher Education Act of 1965, as amended |
h |
Adjusted gross income
The response to this question may be available through the direct data exchange with the IRS. |
Data Elements Specific to Internal Revenue Code |
i |
Income tax paid
The response to this question may be available through the direct data exchange with the IRS. |
Data Elements Specific to Internal Revenue Code |
j |
Did the student receive the earned income credit (EIC)? |
Additional Data Elements Required for Eligibility Determination |
k |
IRA deductions and payments to self-employed SEP, SIMPLE, and qualified plans
The response to this question may be available through the direct data exchange with the IRS. |
Data Elements Specific to Internal Revenue Code |
l |
Education credits
The response to this question may be available through the direct data exchange with the IRS. |
Data Elements Specific to Internal Revenue Code |
m |
Did the student file a Schedule A, B, D, E, F or H?
The response to this question may be available through the direct data exchange with the IRS. |
Data Elements Specific to Internal Revenue Code |
n |
Net profit or loss from IRS Form 1040 Schedule C amount
The response to this question may be available through the direct data exchange with the IRS. |
Data Elements Specific to Internal Revenue Code |
o |
Amount of college grants, scholarships, or AmeriCorps benefits reported as income to the IRS |
Data Elements Specific to Higher Education Act of 1965, as amended |
p |
Foreign earned income exclusion |
Data Elements Specific to Higher Education Act of 1965, as amended |
21 |
Annual Child Support Received |
Data Elements Specific to Higher Education Act of 1965, as amended |
22 |
Student Assets
|
Data Elements Specific to Higher Education Act of 1965, as amended |
23 |
Colleges (Can enter up to 10 schools on FAFSA PDF, and up to 20 online)
|
Data Elements Specific to Higher Education Act of 1965, as amended |
24 |
Student Consent, Approval, and Signature
|
Data Elements Specific to Internal Revenue Code |
Student Spouse Data Elements must be completed when the student is married or remarried. |
||
25
|
Student Spouse Identity Information
The ITIN is collected when the student’s spouse doesn’t have an SSN. |
Data Elements Specific to Internal Revenue Code
|
26 |
Student Spouse Contact Information
|
Data Elements Specific to Higher Education Act of 1965, as amended |
Student Spouse: The following data elements are N/A unless student is married and did not file a joint tax return with their current spouse. |
||
27 |
Student Spouse Tax Filing Status
|
Required to Determine Accuracy |
Question 28: Student Spouse 2024 Tax Return Information |
||
a |
Filing status
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
b |
Income earned from work
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
c |
Tax exempt interest income
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
d |
Untaxed portions of IRA distributions
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
e |
IRA rollover into another IRA or qualified plan |
Data Elements Specific to Higher Education Act of 1965, as amended |
f |
Untaxed portions of pensions
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
g |
Pension rollover into an IRA or other qualified plan |
Data Elements Specific to Higher Education Act of 1965, as amended |
h |
Adjusted gross income
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
i |
Income tax paid
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
j |
IRA deductions and payments to self-employed SEP, SIMPLE, and qualified plans
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
k |
Education credits
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
l |
Filed Schedule A, B, D, E, F or H?
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
m |
Net profit or loss from IRS Form 1040 Schedule C
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
n |
Foreign earned income exclusion |
Data Elements Specific to Higher Education Act of 1965, as amended |
29 |
Student Spouse Consent, Approval, and Signature
|
Data Elements Specific to Internal Revenue Code |
Parent: The following data elements are N/A unless student has been determined to be dependent.
|
||
30 |
Parent Identity Information
The ITIN is collected when the parent doesn’t have an SSN.
|
Data Elements Specific to Higher Education Act of 1965, as amended
Individual Taxpayer Identification Number (ITIN)- Data Elements Specific to Internal Revenue Code |
31 |
Parent Contact Information
|
Data Elements Specific to Higher Education Act of 1965, as amended |
32 |
Parent Current Marital Status
|
Data Elements Specific to Higher Education Act of 1965, as amended |
33 |
Parent State of Residence
|
Data Elements Specific to Higher Education Act of 1965, as amended |
34 |
Family Size |
Data Elements Specific to Higher Education Act of 1965, as amended |
35 |
Number in College |
Data Elements Specific to Higher Education Act of 1965, as amended |
36 |
Federal Benefits Received
|
Data Elements Specific to Higher Education Act of 1965, as amended |
37 |
Parent Tax Filing Status
|
Required to Determine Accuracy |
Question 38: Parent 2024 Tax Return Information |
||
a |
Filing status
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
b |
Income earned from work
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
c |
Tax exempt interest income
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
d |
Untaxed portions of IRA distributions
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
e |
IRA rollover into another IRA or qualified plan
|
Data Elements Specific to Higher Education Act of 1965, as amended |
f |
Untaxed portions of pensions
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
g |
Pension rollover into an IRA or other qualified plan
|
Data Elements Specific to Higher Education Act of 1965, as amended |
h |
Adjusted gross income
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
i |
Income tax paid
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
j |
Did the parent receive the earned income credit (EIC)?
|
Additional Data Elements Required for Eligibility Determination |
k |
IRA deductions and payments to self-employed SEP, SIMPLE, and qualified plans
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
l |
Education credits (American Opportunity and Lifetime Learning credits)
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
m |
Did the parent file a Schedule A, B, D, E, F or H?
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
n |
Net profit or loss from IRS Form 1040 Schedule C amount
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
o |
College grants, scholarships, or AmeriCorps benefits reported as income to the IRS |
Data Elements Specific to Higher Education Act of 1965, as amended |
p |
Foreign earned income exclusion |
Data Elements Specific to Higher Education Act of 1965, as amended |
39 |
Annual Child Support Received |
Data Elements Specific to Higher Education Act of 1965, as amended |
40 |
Parent Assets
|
Data Elements Specific to Higher Education Act of 1965, as amended |
41 |
Parent Consent, Approval, and Signature
|
Data Elements Specific to Internal Revenue Code |
Other Parent data elements must be completed when the parent is married, remarried, or unmarried and both legal parents living together. |
||
42 |
Parent Spouse or Partner Identity Information
The ITIN is collected when the parent spouse or partner doesn’t have an SSN. |
Data Elements Specific to Higher Education Act of 1965, as amended |
43 |
Parent Spouse or Partner Contact Information
|
Data Elements Specific to Higher Education Act of 1965, as amended |
Parent Spouse or Partner: The following data elements are N/A unless the parent and their spouse or partner listed on the form did not file a joint tax return. |
||
44 |
Parent Spouse or Partner Tax Filing Status
If answer is “no”, which of the following situations applies to the parent spouse or partner for 2024?
|
|
Question 45: Parent Spouse or Partner 2024 Tax Return Information |
||
a |
Filing status
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
b |
Income earned from work
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
c |
Tax exempt interest income
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
d |
Untaxed portions of IRA distributions
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
e |
IRA rollover into another IRA or qualified plan |
Data Elements Specific to Higher Education Act of 1965, as amended |
f |
Untaxed portions of pensions
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
g |
Pension rollover into an IRA or other qualified plan |
Data Elements Specific to Higher Education Act of 1965, as amended |
h |
Adjusted gross income
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
i |
Income tax paid
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
j |
IRA deductions and payments to self-employed SEP, SIMPLE, and qualified plans
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
k |
Education credits
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
l |
Did the parent spouse or partner file a Schedule A, B, D, E, F or H with their 2024 IRS Form 1040?
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
m |
Net profit or loss from IRS Form 1040 Schedule C amount
The response to this question may be available through the direct data exchange with the IRS.
|
Data Elements Specific to Internal Revenue Code |
n |
Foreign earned income exclusion |
Data Elements Specific to Higher Education Act of 1965, as amended |
46 |
Parent Spouse or Partner Consent, Approval, and Signature
|
Data Elements Specific to Internal Revenue Code |
Preparer Data Elements are required if someone other than the student, student spouse, parent, or parent spouse or partner completes the form on the applicant’s behalf. |
||
47 |
Preparer Identity Information
|
Data Elements Specific to Higher Education Act of 1965, as amended |
48 |
Preparer Contact Information
|
Data Elements Specific to Higher Education Act of 1965, as amended |
49 |
Preparer Signature
|
|
Data Elements and Justification
2026-2027
Free
Application for Federal Student Aid
(FAFSA®)
form
File Type | application/vnd.openxmlformats-officedocument.wordprocessingml.document |
File Title | Data Elements and Justification |
Author | Washington, Cameron |
File Modified | 0000-00-00 |
File Created | 2025-07-31 |