Affidavit of Non-Filing

An Affidavit of Non-Filing in the United States records a sworn statement of fact that the deponent affirms to be true before an authorised official.

The Internal Revenue Code § 6012 establishes the federal income tax filing requirements. Individuals whose gross income does not exceed the threshold amount determined by the taxpayer's filing status and age are not legally required to file a federal return. For 2024, the IRS filing thresholds are $14,600 for single filers under age 65, $29,200 for married filing jointly when both spouses are under 65, and $21,900 for heads of household under 65. These thresholds are adjusted annually under IRC § 1(f) for inflation. Self-employment income above $400 triggers a separate filing obligation under IRC § 1401 regardless of total gross income.

The Affidavit of Non-Filing is a distinct document from the IRS Verification of Non-Filing Letter. The IRS Verification of Non-Filing Letter — obtainable via IRS Form 4506-T (Request for Transcript of Tax Return), box 7, or through the IRS Get Transcript portal at IRS.gov — is an official government document confirming that the IRS has no record of a processed return for the specified year. Many institutions prefer the IRS letter as the primary proof of non-filing because it is an authoritative government record rather than a self-certification. The personal Affidavit of Non-Filing is used alongside, or in place of, the IRS letter when that letter is unavailable or when the institution requires a sworn personal statement from the individual.

The Department of Education's FAFSA verification process, governed by 34 C.F.R. Part 668, Subpart E, requires institutions participating in Title IV federal student aid programs to verify that applicants who did not file tax returns comply with the IRS filing requirements. Verification guidelines issued by the Department of Education typically require an IRS Verification of Non-Filing Letter plus documentation of any wages, self-employment income, or other earnings for the applicable year (such as W-2 forms or employer letters). The personal Affidavit of Non-Filing serves as the sworn individual certification component of this verification package.

For purposes of mortgage applications processed under guidelines issued by Fannie Mae (FNMA) and Freddie Mac (FHLMC), lenders must document all income relied upon for qualification. For borrowers who had no filing obligation, Fannie Mae Selling Guide Section B3-3.1-09 and related guidance require documentation of the non-filing status, which may include a combination of the IRS Verification of Non-Filing Letter and a signed written explanation from the borrower.

For Medicaid and CHIP eligibility determinations under 42 U.S.C. § 1396a and the regulations at 42 C.F.R. Part 435, state Medicaid agencies apply Modified Adjusted Gross Income (MAGI) methodology to determine household income. For applicants with income below the filing threshold who did not file a return, a sworn declaration of non-filing and statement of income sources supports the eligibility determination.

An Affidavit of Non-Filing is needed by individuals in the United States who did not file a federal or state income tax return for a given year and must document that non-filing status for a government agency, educational institution, or financial institution that requires sworn certification.

For college students and parents completing the Free Application for Federal Student Aid (FAFSA), the Department of Education's verification process, administered through college financial aid offices, may require documentation that a parent or student who did not file a return was not legally required to do so. Financial aid offices at universities including state flagship institutions in California (UC system), Texas (UT system), New York (SUNY system), and private institutions nationwide routinely request verification packages that include either an IRS Verification of Non-Filing Letter or a sworn affidavit of non-filing.

For mortgage loan applicants whose income fell below the IRS filing threshold in one or more years of the lender's income review period — typically two years under Fannie Mae and Freddie Mac guidelines — lenders require documentation of the non-filing status to complete the underwriting file. FHA loans insured by the US Department of Housing and Urban Development (HUD) under the National Housing Act (12 U.S.C. § 1709) and VA loans guaranteed by the US Department of Veterans Affairs under 38 U.S.C. § 3710 each have their own income documentation requirements that may necessitate an affidavit of non-filing.

For Medicaid and Children's Health Insurance Program (CHIP) applications submitted to state Medicaid agencies — including California's Medi-Cal, Texas Medicaid administered by HHSC, and New York's Medicaid program administered by DOH — low-income applicants with no filing obligation must document their income sources and confirm the non-filing status as part of the eligibility determination.

For immigration proceedings before USCIS, including applications for adjustment of status to lawful permanent residence (Form I-485) and petitions requiring evidence of financial support (Form I-864 Affidavit of Support), tax return documentation for the most recent three years is typically required. If the sponsor did not file a return for one or more years because their income fell below the filing threshold, an Affidavit of Non-Filing explains and documents the gap.

For means-tested benefits programs administered by state and county social services agencies — including Supplemental Nutrition Assistance Program (SNAP), Temporary Assistance for Needy Families (TANF) administered under 42 U.S.C. § 601, and Section 8 Housing Choice Voucher programs administered by Public Housing Authorities — beneficiaries who had no tax filing obligation must document their income sources, and a sworn affidavit of non-filing provides the certification agencies require.

A legally effective Affidavit of Non-Filing for United States purposes must include the following provisions.

The affiant identification section states the affiant's full legal name, current residential address, Social Security number (required for tax-related submissions to the IRS, FAFSA, and lenders), and date of birth. The Social Security number enables the receiving institution to cross-reference the affidavit against IRS records through their own verification channels.

The tax year specification clearly identifies the calendar year or fiscal year for which no return was filed. The affiant must be specific — a general assertion of non-filing without specifying the year will not satisfy most institutional requirements. If multiple years are involved, the affidavit should address each year separately or clearly state that no return was filed for each of the years specified.

The legal basis for non-filing states the reason the affiant was not required to file. The standard reason is that the affiant's gross income for the specified year did not exceed the applicable IRS filing threshold under Internal Revenue Code § 6012. The affiant should state their actual gross income for the year (or confirm it was $0) so that the institution can verify that the income fell below the relevant threshold for the affiant's filing status.

The income sources disclosure lists all sources of income and funds received during the year — wages, self-employment income, government benefits, investment income, rental income, gifts, or other receipts — even if those amounts fell below the filing threshold. FAFSA verification guidelines specifically require disclosure of all income and benefits, not just amounts that would require a return.

The representation of non-filing states affirmatively that the affiant did not file a federal income tax return (Form 1040 or any variant) and, where applicable, did not file a state income tax return for the specified year, and has no obligation to file for the year specified.

The IRS Verification of Non-Filing Letter reference, where applicable, notes whether the affiant has obtained or attempted to obtain the IRS Verification of Non-Filing Letter via Form 4506-T or the IRS Get Transcript portal, and explains any inability to obtain the letter (such as the letter not being available for the most recent tax year due to IRS processing timelines).

The sworn declaration under penalty of perjury confirms that all information is true, complete, and correct to the best of the affiant's knowledge and belief, and that the affiant understands that making false statements in a sworn affidavit related to tax matters may constitute a violation of 18 U.S.C. § 1621 and 26 U.S.C. § 7206. The affiant's signature, date, and the notarization block complete the document.