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UC San Diego applies evolving request policies across academic years, identifying seven criteria linked to highly inaccurate income and quantifying award adjustment impacts.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/general/","General",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/the-use-of-income-tax-returns-in-the-needs-analysis-procedure-read-online-free/301887/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/the-use-of-income-tax-returns-in-the-needs-analysis-procedure-read-online-free/301887.png","ImageObject",442,249,{"name":42,"@type":43},"Eliana","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-20","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":26},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"为什么机构要使用纳税申报表参与需求分析程序？","Question",{"text":62,"@type":63},"因为仅依赖家长与学生在申请材料中自报的收入资产准确性已被多家机构验证为不可靠。对联邦所得税返回的核查能更有效识别真实需要。","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"UC San Diego在税表收集中采用了哪些选择方式？",{"text":67,"@type":63},"早期在1971年对特定案例进行选择性索取；随后在1973-74年增加了10%的随机计算机筛选；在1974-75与1975-76学年，对受扶养与独立学生的1040采取100%收取策略。",{"name":69,"@type":60,"acceptedAnswer":70},"文中提到的“高不准确父母收入”信号有哪些？",{"text":71,"@type":63},"列出了七项选择性标准：如申报应缴所得税高于标准税10%或以上、连续三年同一收入、较高商业费用、生活水平较高、收入来源无法解释、与既有需求分析文件冲突、以及由顾问酌情要求1040等。","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},301887,1789786173,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,113,118,123],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social 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Templates",5,"papers-templates",{"id":124,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":4,"slug":125},158,"general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":124,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":26,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":121,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":79,"read_time":26},4398048949847,"https://ap-avatar.wpscdn.com/avatar/400002536579ef2da7f?_k=1778318612642679267","THE USE OF INCOME TAX RETURNS IN THENEEDS ANALYSIS PROCEDURE  \nThomas M.Rutter  \nNatala Wickstrom  \nA basic assumption in the financial aid community prior to 1973-74 wasthat parents and students reported income and asset figures accurately whensubmitting financial statements to the scholarship services.This assumptionhas been seriously challenged and proven inaccurate by many institutionsverifying income through follow-up procedures and analysis of the parents'Federal Income Tax returns.  \nIn the current economic setting of diminishing funds and increasingbudgets,collection of income tax forms has been proven by many institutionsto be an extremely useful method of directing funds toward those withtrue “need”.However,due to the timing and lack of selectivity,it is adifficult process accompanied by massive work loads and personal con-frontations with parents and students.  \nSHIFTING PATTERNS  \nAs institutions begin to collect tax returns,revise student awards andevaluate the overall effect of the procedures,a consistent pattern of policyevolution has become evident.  \nUsually,as in the case of the University of California system,the initialreview was not a 100 per cent request for returns,but a random sample.The results of this sample were evaluated and projected for 100 per centof the aid population,and the findings quickly prompted campus policies  \nTom Rutter is Director of Student FinancialServices at the University of California,SanDiego.Prior to his current position,he servedas Associate Director of Financial Aids at theUniversity of California,Davis.  \nNatala Wickstrom has been a financial aidscounselor at U.C.,San Diego since 1974.Shewas recently appointed Associate Director ofStudent Financial Services at the San Diegocampus.  \nTHE JOURNAL OF STUDENT FINANCIAL AID  \nwhich required 100 percent tax form verification.The University of Cali-fornia at San Diego(enrollment 8,500)realized over a quarter of a milliondollars in award revisions as a result of revised parent contributions fol-lowing the processing of Internal Revenue Service Form 1040's(see attachedtable).  \nThe third step has usually involved the additional requirement for certifi-cation of the accuracy of the tax return itself with requests for InternalRevenue Service-produced copies.This level of sophistication will often beaccompanied by a realization that the student's tax form for both indepen-dent and dependent students is required to identify accurate income data.  \nConsistent with this pattern,institutions and agencies such as the Cali-fornia State Scholarship and Loan Commission are examining the useof techniques such as interface and matching of reported tax and needs an-alysis information through the direct interchange of computer data.  \nAs the financial aid community has followed the tax form validation con-tinuum,it has become apparent that the process should be reviewed fora simpler,less comprehensive methodology which would still provide identification of those incomes reported inaccurately.  \nThe San Diego campus of the University of California,(UCSD)begancollecting tax returns on a selective basis from the parents of students ap-plying for aid in early 1971.The policy then was to request tax returns forthose cases where the Federal Tax reported exceeded standard tax byten percent or more and in others where it was deemed necessary.In 1973-74 a ten percent random computer-selected sample was added to this re-quest.For the academic years 1974-75 and 1975-76,UCSD has requested100 per cent of all returns from parents of dependent students and 100 per-cent of all independent student 1040's.  \nEstablishment of policy to collect 100 per cent of the returns followedreports of extensive understatement of parents'and students’income through-out the University of California system.During the process of collection,review and adjustment,UCSD tabulated the identifiable characteristics as-sociated with the need for revision.  \nThe seven selective criteria ide","cbCaihxQQJ9EEj2U","https://ap.wps.com/l/cbCaihxQQJ9EEj2U","pdf",252321,"English","# THE USE OF INCOME TAX RETURNS IN THE NEEDS ANALYSIS PROCEDURE\n## SHIFTING PATTERNS\n## THE JOURNAL OF STUDENT FINANCIAL AID\n## THE IMPACT","[{\"question\":\"为什么机构要使用纳税申报表参与需求分析程序？\",\"answer\":\"因为仅依赖家长与学生在申请材料中自报的收入资产准确性已被多家机构验证为不可靠。对联邦所得税返回的核查能更有效识别真实需要。\"},{\"question\":\"UC San Diego在税表收集中采用了哪些选择方式？\",\"answer\":\"早期在1971年对特定案例进行选择性索取；随后在1973-74年增加了10%的随机计算机筛选；在1974-75与1975-76学年，对受扶养与独立学生的1040采取100%收取策略。\"},{\"question\":\"文中提到的“高不准确父母收入”信号有哪些？\",\"answer\":\"列出了七项选择性标准：如申报应缴所得税高于标准税10%或以上、连续三年同一收入、较高商业费用、生活水平较高、收入来源无法解释、与既有需求分析文件冲突、以及由顾问酌情要求1040等。\"}]","THE USE OF INCOME TAX RETURNS IN THE NEEDS ANALYSIS PROCEDURE - read online free | PDF"]