Hello -

Federal - not State - tax forms can be used to document low income due to the taxable income listed on the federal form that is to be compared to the TRiO low income levels. See the regulations below:

Regulation / Statute Requiring Documentation of Low-Income Status

20 U.S.C. § 1070a-11(e) (part of the statutory TRIO umbrella authority) spells out how a student’s status as a “low-income individual” must be documented. 

The text states:

“Except in the case of an independent student … documentation of an individual’s status … shall be made by providing the Secretary with—

(A) a signed statement from the individual’s parent or legal guardian;

(B) verification from another governmental source;

(C) a signed financial aid application; or

(D) a signed U.S. or Puerto Rico income tax return.” 

And for independent students, the same kinds of documents apply (but from the student instead of the parent). 

Also, the statute includes a special rule that homeless youth or foster care youth are eligible without needing the usual income documentation. 

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Regulatory Definition of “Low-Income Individual” in TRIO Regulations

In addition to the statute, the TRIO program regulations define “low-income individual” consistently across programs. For example, in 34 CFR Part 646 (SSS program):

“Low-income individual means an individual whose family’s taxable income did not exceed 150 percent of the poverty level amount in the calendar year preceding the year in which the individual initially participated in the project.” 

So, combining the statute and regulation gives you both how low-income is defined, and how it must be documented.