States are seeking alternative means to identify low-income students for supplemental funding, as many schools no longer need to verify household income to determine students' eligibility for free and reduced-price meals. Instead, states can identify students whose families participate in social service programs with income criteria at or near 200 percent of the federal poverty level. This requires a state-level database matching system that all schools can use to "directly certify" their low-income students. States can also consider neighborhood conditions that impact student outcomes. Direct certification coupled with a neighborhood adjustment provides an accurate measure of student poverty, which schools can readily use to access supplemental funding in a timely manner. This brief describes the best practices for identifying low-income students for school funding purposes.