100% of the tax shown on your 2014 income tax return (110% of that amount if the adjusted gross income shown on the return was more than $150,000 ($75,000 if your filing status for 2015 will be married filing separately)).
You will need the following items to complete and electronically sign the MPN: 1  Your Federal Student Aid ID. 2  Your full legal name, social security number, and date of birth. 3  You will also need to provide names, addresses, and telephone numbers for your next of kin and two references.
The MPN is a promissory note that can be used to make one or more loans for one or more academic years (up to 10 years). There are two types of MPNs in the Direct Loan Program: one for Direct Subsidized/Unsubsidized Loans and one for Direct PLUS Loans.