Data Elements and Justification

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 First name Middle name Last name Suffix Date of birth Social Security number (SSN) Individual Taxpayer Identification Number (ITIN) The ITIN is collected when the student doesn’t have an SSN.	Data Elements Specific to FAFSA Simplification Act Individual Taxpayer Identification Number (ITIN)- Additional Data Element specific to FUTURE Act
2	Student Contact Information Mobile phone number Email address Permanent mailing address City State ZIP code Country	Data Elements Specific to FAFSA Simplification Act
3	Student Current Marital Status Single (never married) Married (not separated) Remarried Separated Divorced Widowed	Data Elements Specific to FAFSA Simplification Act
4	Student College or Career School Plans First year undergraduate (freshman) Second year undergraduate (sophomore) Other undergraduate (junior year and beyond) Master’s, doctorate, or graduate certificate program (MA, MBA, MD, JD, PhD, EdD, etc.) Will they already have first bachelor's degree before 2026-2027 school year? Pursuing initial teacher certification at the elementary or secondary level?	Data Elements Specific to FAFSA Simplification Act Pursuing Teacher Certification- Additional Data Element Required for Eligibility Determination
5	Student Personal Circumstances Active duty Veteran Children or other people (excluding their spouse) Orphan Ward of court Foster care Emancipated minor Legal guardianship None of these apply	Data Elements Specific to FAFSA Simplification Act
6	Student Homelessness Unaccompanied and either (1) homeless or (2) self-supporting and at risk of being homeless Entity who determined the student was homeless or at risk of becoming homeless: Director or designee of an emergency or transitional shelter, street outreach program, homeless youth drop-in center, or other program serving those experiencing homelessness The student’s high school or school district homeless liaison or designee Director or designee of a project supported by federal TRIO or GEAR UP program grant Financial Aid Administrator (FAA) None of these apply	Data Elements Specific to FAFSA Simplification Act
7	Student Unusual Circumstances	Data Elements Specific to FAFSA Simplification Act
8	Apply for a Direct Unsubsidized Loan Only	Data Elements Specific to FAFSA Simplification Act
9	Family Size This question is N/A when the student has been determined to be dependent.	Data Elements Specific to FAFSA Simplification Act
10	Number in College This question is N/A when the student has been determined to be dependent.	Data Elements Specific to FAFSA Simplification Act
11	Student Demographic Information Sex (Male, Female)	Data Elements Specific to FAFSA Simplification Act
12	Student Race and/or Ethnicity American Indian or Alaska Native Other Asian Chinese Vietnamese Asian Indian Korean Filipino Japanese Other Black or African American African American Nigerian Jamaican Ethiopian Haitian Somali Other Hispanic or Latino Mexican Cuban Puerto Rican Dominican Salvadoran Gautemalan Other Middle Eastern or North African Lebanese Syrian Iranian Iraqi Egyptian Israeli Other Native Hawaiian or Other Pacific Islander Native Hawaiian Samoan Chamorro Tongan Fijian Marshallese Other White German Irish English Italian Polish French Other	Data Elements Specific to FAFSA Simplification Act
13	Student Citizenship Citizenship status U.S. citizen or national Eligible noncitizen Neither U.S. citizen nor eligible noncitizen A-number	Data Elements Specific to FAFSA Simplification Act
14	Student State of Legal Residence State Date the student became a legal resident	Data Elements Specific to FAFSA Simplification Act
15	Parent Education Status Neither parent attended college One or both parents attended college, but neither parent completed college One or both parents completed college Don’t know	Data Elements Specific to FAFSA Simplification Act
16	Parent Killed in Line of Duty Yes No	Additional Data Elements Required for Eligibility Determination
17	Student High School Information High school diploma State-recognized high school equivalent (e.g. GED certificate) Homeschooled None of the previous If “high school diploma” High school name City State If “State-recognized high school equivalent” GED TASC HiSET Other Issuing State	Data Elements Specific to FAFSA Simplification Act
18	Federal Benefits Received Earned income credit (EIC) Federal housing assistance Free or reduced-price school lunch Medicaid Refundable credit for coverage under a qualified health plan (QHP) Supplemental Nutrition Assistance Program (SNAP) Supplemental Security Income (SSI) Temporary Assistance for Needy Families (TANF) Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) None of these apply This question is N/A when the student has been determined to be dependent.	Data Elements Specific to FAFSA Simplification Act
19	Student Tax Filing Status Did or will student file 1040 or 1040-NR Did student either (1) earn income in a foreign country in 2024, (2) work for an international organization in 2024, (3) file a 2024 tax return with Puerto Rico or another U.S. Territory Did or will student file a 2024 joint tax return with their current spouse	Required to Determine Accuracy
Question 20- Student 2024 Tax Return Information
a	Filing status Single Head of household Married filing jointly Married filing separately Qualifying surviving spouse The response to this question may be available through the direct data exchange with the IRS.	Data Elements Specific to FUTURE Act
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 FUTURE Act
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 FUTURE Act
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 FUTURE Act
e	IRA rollover into another IRA or qualified plan	Data Elements Specific to FAFSA Simplification Act
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 FUTURE Act
g	Pension rollover into an IRA or other qualified plan	Data Elements Specific to FAFSA Simplification Act
h	Adjusted gross income The response to this question may be available through the direct data exchange with the IRS.	Data Elements Specific to FUTURE Act
i	Income tax paid The response to this question may be available through the direct data exchange with the IRS.	Data Elements Specific to FUTURE Act
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 FUTURE Act
l	Education credits The response to this question may be available through the direct data exchange with the IRS.	Data Elements Specific to FUTURE Act
m	Did the student file a Schedule A, B, D, E, F or H? Yes No Don’t know The response to this question may be available through the direct data exchange with the IRS.	Data Elements Specific to FUTURE Act
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 FUTURE Act
o	Amount of college grants, scholarships, or AmeriCorps benefits reported as income to the IRS	Data Elements Specific to FAFSA Simplification Act
p	Foreign earned income exclusion	Data Elements Specific to FAFSA Simplification Act
21	Annual Child Support Received	Data Elements Specific to FAFSA Simplification Act
22	Student Assets Current total of cash, savings, and checking accounts Current net worth of investments, including real estate Current net worth of businesses and investment farms	Data Elements Specific to FAFSA Simplification Act
23	Colleges (Can enter up to 10 schools on FAFSA PDF, and up to 20 online)	Data Elements Specific to FAFSA Simplification Act
24	Student Consent, Approval, and Signature Consent and approval to transfer federal tax information from the Internal Revenue Service (IRS) Student signature Date signed	Data Elements Specific to FUTURE Act
Student Spouse Data Elements must be completed when the student is married or remarried.
25	Student Spouse Identity Information First name Middle name Last name Suffix Date of birth Social Security Number (SSN) Individual Taxpayer Identification Number (ITIN) The ITIN is collected when the student’s spouse doesn’t have an SSN.	Data Elements Specific to FUTURE Act
26	Student Spouse Contact Information Mobile phone number Email address Permanent mailing address City State ZIP code Country	Data Elements Specific to FAFSA Simplification Act
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 Did or will student spouse file 2024 IRS Form 1040 or 1040-NR Yes No Did the student spouse either (1) earn income in a foreign country in 2024, (2) work for an international organization in 2024 without being required to report income on any tax return, or (3) file a 2024 tax return with Puerto Rico or another U.S. Territory Yes No	Required to Determine Accuracy
Question 28: Student Spouse 2024 Tax Return Information
a	Filing status Single Head of household Married filing jointly Married filing separately Qualifying surviving spouse The response to this question may be available through the direct data exchange with the IRS.	Data Elements Specific to FUTURE Act
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 FUTURE Act
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 FUTURE Act
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 FUTURE Act
e	IRA rollover into another IRA or qualified plan	Data Elements Specific to FAFSA Simplification Act
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 FUTURE Act
g	Pension rollover into an IRA or other qualified plan	Data Elements Specific to FAFSA Simplification Act
h	Adjusted gross income The response to this question may be available through the direct data exchange with the IRS.	Data Elements Specific to FUTURE Act
i	Income tax paid The response to this question may be available through the direct data exchange with the IRS.	Data Elements Specific to FUTURE Act
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 FUTURE Act
k	Education credits The response to this question may be available through the direct data exchange with the IRS.	Data Elements Specific to FUTURE Act
l	Filed Schedule A, B, D, E, F or H? Yes No Don’t know The response to this question may be available through the direct data exchange with the IRS.	Data Elements Specific to FUTURE Act
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 FUTURE Act
n	Foreign earned income exclusion	Data Elements Specific to FAFSA Simplification Act
29	Student Spouse Consent, Approval, and Signature Consent and approval to transfer federal tax information from the Internal Revenue Service (IRS) Student Spouse Signature Date signed	Data Elements Specific to FUTURE Act
Parent: The following data elements are N/A unless student has been determined to be dependent.
30	Parent Identity Information First name Middle name Last name Suffix Date of birth Social Security Number (SSN) Individual Taxpayer Identification Number (ITIN) The ITIN is collected when the parent doesn’t have an SSN.	Data Elements Specific to FAFSA Simplification Act Individual Taxpayer Identification Number (ITIN)- Data Elements Specific to FUTURE Act
31	Parent Contact Information Mobile phone number Email address Permanent mailing address City State ZIP code Country	Data Elements Specific to FAFSA Simplification Act
32	Parent Current Marital Status Single (never married) Unmarried and both legal parents living together Married (not separated) Remarried Separated Divorced Widowed	Data Elements Specific to FAFSA Simplification Act
33	Parent State of Legal Residence State Legal residence date	Data Elements Specific to FAFSA Simplification Act
34	Family Size	Data Elements Specific to FAFSA Simplification Act
35	Number in College	Data Elements Specific to FAFSA Simplification Act
36	Federal Benefits Received Earned income credit (EIC) Federal housing assistance Free or reduced-price school lunch Medicaid Refundable credit for coverage under a qualified health plan (QHP) Supplemental Nutrition Assistance Program (SNAP) Supplemental Security Income (SSI) Temporary Assistance for Needy Families (TANF) Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) None of these apply	Data Elements Specific to FAFSA Simplification Act
37	Parent Tax Filing Status Did or will the parent file a 2024 IRS Form 1040 or 1040-NR Yes No If “no”, which of the following situations applies to the parent for 2024? The parent filed or will file a tax return with Puerto Rico or another U.S. territory The parent filed or will file a foreign tax return The parent either earned income in a foreign country but did not and will not file a foreign tax return, or worked for an international organization and was not required to report income on any tax return The parent, even though they earned income in the U.S., did not and will not file a U.S. tax return because their income was below the tax filing threshold The parent did not and will not file a U.S. tax return for reasons other than low income Parent did not and will not file any tax return because they did not earn any income or they were not required to file under the Internal Revenue Code Did or will the parent file a 2024 joint tax return with their current spouse? Yes No	Required to Determine Accuracy
Question 38: Parent 2024 Tax Return Information
a	Filing status Single Head of household Married filing jointly Married filing separately Qualifying surviving spouse The response to this question may be available through the direct data exchange with the IRS.	Data Elements Specific to FUTURE Act
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 FUTURE Act
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 FUTURE Act
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 FUTURE Act
e	IRA rollover into another IRA or qualified plan	Data Elements Specific to FAFSA Simplification Act
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 FUTURE Act
g	Pension rollover into an IRA or other qualified plan	Data Elements Specific to FAFSA Simplification Act
h	Adjusted gross income The response to this question may be available through the direct data exchange with the IRS.	Data Elements Specific to FUTURE Act
i	Income tax paid The response to this question may be available through the direct data exchange with the IRS.	Data Elements Specific to FUTURE Act
j	Did the parent receive the earned income credit (EIC)? Yes No Don’t know	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 FUTURE Act
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 FUTURE Act
m	Did the parent file a Schedule A, B, D, E, F or H? Yes No Don’t know The response to this question may be available through the direct data exchange with the IRS.	Data Elements Specific to FUTURE Act
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 FUTURE Act
o	College grants, scholarships, or AmeriCorps benefits reported as income to the IRS	Data Elements Specific to FAFSA Simplification Act
p	Foreign earned income exclusion	Data Elements Specific to FAFSA Simplification Act
39	Annual Child Support Received	Data Elements Specific to FAFSA Simplification Act
40	Parent Assets Current total of cash, savings, and checking accounts Current net worth of investments, including real estate Current net worth of businesses and investment farms	Data Elements Specific to FAFSA Simplification Act
41	Parent Consent, Approval, and Signature Consent and approval to transfer federal tax information from the Internal Revenue Service (IRS) Parent signature Date signed	Data Elements Specific to FUTURE Act
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 First name Middle name Last name Suffix Date of birth Social Security Number (SSN) Individual Taxpayer Identification Number (ITIN) The ITIN is collected when the parent spouse or partner doesn’t have an SSN.	Data Elements Specific to FAFSA Simplification Act
43	Parent Spouse or Partner Contact Information Mobile phone number Email address Permanent mailing address City State ZIP code Country	Data Elements Specific to FAFSA Simplification Act
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 Did or will the parent spouse or partner file a 2024 IRS Form 1040 or 1040NR Yes No If answer is “no”, which of the following situations applies to the parent spouse or partner for 2024? Filed or will file a tax return with Puerto Rico or another U.S. territory The parent spouse or partner filed or will file a foreign tax return The parent spouse or partner either earned income in a foreign country but did not and will not file a foreign tax return, or worked for an international organization and was not required to report income on any tax return The parent spouse or partner, even though they earned income in the U.S., did not and will not file a U.S. tax return because their income was below the tax filing threshold The parent spouse or partner did not and will not file a U.S. tax return for reasons other than low income The parent spouse or partner did not and will not file any tax return because they did not earn any income or they were not required to file under the Internal Revenue Code
Question 45: Parent Spouse or Partner 2024 Tax Return Information
a	Filing status Single Head of household Married filing jointly Married filing separately Qualifying surviving spouse The response to this question may be available through the direct data exchange with the IRS.	Data Elements Specific to FUTURE Act
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 FUTURE Act
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 FUTURE Act
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 FUTURE Act
e	IRA rollover into another IRA or qualified plan	Data Elements Specific to FAFSA Simplification Act
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 FUTURE Act
g	Pension rollover into an IRA or other qualified plan	Data Elements Specific to FAFSA Simplification Act
h	Adjusted gross income The response to this question may be available through the direct data exchange with the IRS.	Data Elements Specific to FUTURE Act
i	Income tax paid The response to this question may be available through the direct data exchange with the IRS.	Data Elements Specific to FUTURE Act
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 FUTURE Act
k	Education credits The response to this question may be available through the direct data exchange with the IRS.	Data Elements Specific to FUTURE Act
l	Did the parent spouse or partner file a Schedule A, B, D, E, F or H with their 2024 IRS Form 1040? Yes No Don’t know The response to this question may be available through the direct data exchange with the IRS.	Data Elements Specific to FUTURE Act
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 FUTURE Act
n	Foreign earned income exclusion	Data Elements Specific to FAFSA Simplification Act
46	Parent Spouse or Partner Consent, Approval, and Signature Consent and approval to transfer federal tax information from the Internal Revenue Service (IRS) Parent spouse or partner signature Date signed	Data Elements Specific to FUTURE Act
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 First name Last name Social Security Number (SSN) Employer Identification Number (EIN)	Data Elements Specific to FAFSA Simplification Act
48	Preparer Contact Information Affiliation/Organization Permanent mailing address City State ZIP code	Data Elements Specific to FAFSA Simplification Act
49	Preparer Signature Preparer signature Date signed

Data Elements and Justification

2026-2027 Free Application for Federal Student Aid (FAFSA^®) form

Last modified: January 24, 2025 7