If you, your spouse (if married) or parents (if dependent) worked in the U.S. but did not file a U.S. income tax return, indicate on the FAFSA “did not file” and include the earnings from work.
If you, your spouse (if married) or parents (if dependent) did not work, indicate on the FAFSA “did not file” and including any untaxed income received. A Verification of Non-Filing Statement (VNF) from the IRS will also be required for independent students and parents of dependent students. A VNF can be requested from the IRS at https://www.irs.gov/individuals/get-transcript or by telephone at: 1-800-908-9946.