For Non-Tax Filers

Nontax Filer Form

Not everyone is required to submit a tax return. If you were not required to submit a 2022 federal tax return, you will need to submit the 2024-2025 Verification of 2022 Income for Nontax Filers form available in the Forms section of the Financial Aid Website.

IRS Verification of Nonfiling Letter

Parents of dependent parents or independent student and spouse, who are non-filing, must submit an IRS Verification of Nonfiling Letter (VNF), IRS form 13873. This document must be dated on or after October 15, 2023. If you have not received the VNF letter within 10 days after mailing the 4506-T form to request the VNF letter, it is acceptable to submit a signed statement indicating the date that the VNF request was made and that you have not received a response after 10 days.

Dependent students who did not file, only required to complete the LMU Non-filing statement.

Submitting Tax Data when you have Unusual Circumstances (Extension, Amended Return, Identity Theft, Filed Non-IRS Tax Return):

If you have filed a 2022 tax extension, you are required to use the IRS DRT or submit a tax transcript after October 15, 2023 the automatic extension deadline.

If you have been granted an extension beyond the automatic extension you must submit:
- A copy of the IRS’s approval of an extension beyond the automatic six-month extension for tax year 2022;
- Verification of Nonfiling from the IRS dated on or after October 1, 2023;
- A copy of IRS Form W–2 for each source of 2022 employment income received or an equivalent document
- If self-employed, a signed statement certifying the amount of AGI and U.S. income tax paid for tax year 2022.
- If a dependent student files an extension, the student must also submit the IRS Verification of Nonfiling Letter.
If an individual filed an amended IRS income tax return for tax year 2022, please provide the following:
- A transcript obtained or a ROA transcript can be obtained from the IRS that lists tax account information of the tax filer for tax year 2022; and
- A signed copy of the IRS Form 1040X that was filed with the IRS.
If you were a victim of identity theft, please provide the following:
- A signed and dated statement indicating that you were a victim of tax-related identity theft and that the IRS has been made aware of it.
- A copy of the alternate transcript known as the “Transcript Database View” or TRDBV. This meets the requirement of a tax transcript. Filers who believe they are victims of identity theft may call the Identity Protection Specialized Unit (IPSU) toll-free number at 800-908-4490 directly or go to the IRS Identity Theft Central website (you may asked to complete IRS Form 14039). After the IPSU authenticates the tax filer’s identify, the tax filer can request that the IRS mail to the tax filer a TRDBV transcript.
- A tax filer who filed an income tax return with Guam, the Commonwealth of the Northern Mariana Islands, the Commonwealth of Puerto Rico and the U.S. Virgin Islands may provide a signed copy of his or her income tax return that was filed with the relevant tax authority. However, if we question the accuracy of the information on the signed copy of the income tax return, the tax filer must provide us with a copy of the tax account information issued by the relevant tax authority before verification can be completed.
- A tax filer who filed an income tax return with the tax authority for American Samoa must provide a copy of his or her tax account information.
- A tax filer who filed an income tax return with tax authorities not mentioned above, i.e. a foreign tax authority, and who indicates that he or she is unable to obtain the tax account information free of charge, must provide documentation that the tax authority charges a fee to obtain that information, along with a signed copy of his or her income tax return that was filed.