Daughter graduates HS in Spring of 2027, what tax year does FAFSA look at?

Applying to College Early Decision / Early Action
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As i understand, tax return for year 2025 for daughter graduating HS in 2027, starting college Fall 2027-spring 2028 is looked at for fafsa?

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2025

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It’s prior prior year for the start of the academic year…so.

2026-2027 would be the 2024 tax year

2027-2028 would be the 2025 tax year

2028-2029 would be the 2026 tax year…

And so on.

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