So…this student needs to contact financial aid and deal with this.
Re:the school he is transferring to…if he hasn’t submitted the fafsa yet to THAT school…he will do so as a dependent student…and your income and assets will be required…from 2015.
For himself…if he filed taxes jointly in 2015 with his former wife, he should use ONLY his income and taxes paid. He won’t be able to use the IRS DRT for HIS taxes so he should order a 2015 tax transcript NOW, and make sure he has the W-2 forms for himself somthat he can show his earnings. Most likely he will be selected for verification.