After submitting an LSAC fee waiver application, it is necessary to submit your (or, if you are a dependent, your spouse’s or your parents’) federal tax forms for verification. Based on your answers to the questions in Section B — Applicant Status of the fee waiver application, LSAC guidelines are used to determine whether your status is as an independent or dependent (i.e., if you were required to complete Section D — Financial Condition of Parents).
If you are considered independent, you must submit your and your spouse’s (if applicable) 2020 federal tax form(s). If you are considered a dependent, you must submit your 2020 federal tax form as well as your parents’ 2020 federal tax form. If anyone (you, your spouse, and/or your parents) is not required to file a 2020 federal tax form, then you must obtain proof of nonfiling from the IRS.
To obtain acceptable proof of nonfiling, contact the Internal Revenue Service at www.IRS.gov. On the IRS homepage, click on the View Your Account link. If you are unable to create an account, click the Account Transcript link at the bottom of the page under "Other ways to find your account information," and follow the instructions provided.
If you are using the IRS Form 4506-T, it needs to be sent directly to the IRS, and the IRS must return the applicable nonfiling proof directly to you, your spouse, and/or your parents.
Upload the required nonfiling proof, your tax form(s), and any other required documentation to your LSAC account.
Note: Be advised that the IRS states that Verification of Nonfiling Letters are not available until after June 15 for the current tax year (for example, after June 15, 2021, for the 2020 tax year). LSAC will delay sending CAS reports and all other services until Verification of Nonfiling Letters are received and fee waivers have been finalized.
Any falsification of information presented to LSAC for consideration of a fee waiver application is subject to LSAC misconduct and irregularities proceedings.