Form W-9S
(Rev. December 2017)
Department of the Treasury
Internal Revenue Service
Request for Student's or Borrower's Taxpayer
Identification Number and Certification
Go to www.irs.gov/FormW9S for the latest information.
Give form to the
requester. Do not
send to the IRS.
Part I
Student or Borrower Identification (All must complete.)
Print or type
Name of student or borrower (see instructions) Taxpayer identification number
Address (number, street, and apt. or suite no.)
City, state, and ZIP code
Part II
Student Loan Certification (Complete for student loans only.)
I certify that all of the loan proceeds are solely to pay for qualified higher education expenses.
Sign
Here
Signature of borrower
Date
Part III
Requester Information (Optional)
Requester’s name and address Tuition account number
Loan account number
General Instructions
Future developments. For the latest information about
developments related to Form W-9S and its instructions, such
as legislation enacted after they were published, go to
www.irs.gov/FormW9S.
Purpose of form. An eligible educational institution, such as a
college or university, or a lender of a student loan must get your
correct identifying number to file certain information returns with
the IRS and to furnish a statement to you. For students, this will
be your social security number (SSN) or, if you are not eligible to
obtain an SSN, your individual taxpayer identification number
(ITIN). The returns they must file contain information about
qualified tuition and related expenses (Form 1098-T, Tuition
Statement) and student loan interest (Form 1098-E, Student
Loan Interest Statement). The information about your tuition will
help to determine whether you, or the person who can claim you
as a dependent, may take either the tuition and fees deduction
or claim an education credit to reduce federal income tax. The
information about your student loan interest will help to
determine your deduction for such interest. For more
information, see Pub. 970, Tax Benefits for Education.
Use Form W-9S to give your correct SSN or ITIN to the
person requesting it and, if applicable, to certify that the
proceeds of a loan are being used, or will be used, solely to pay
for qualified higher education expenses (defined on page 2).
You are required to provide the requested information.
Note: The educational institution or lender may request your
SSN or ITIN and certification on paper or electronically.
Specific Instructions
Part I. Student or Borrower Identification
You must complete this part.
Name and address. Enter the name and mailing address of the
student if the request for the student’s SSN or ITIN is being
made because of tuition payments. Enter the name and mailing
address of the borrower if the request for the borrower’s SSN or
ITIN is being made because of a student loan.
Note: If you pay tuition to and have a student loan from the
same educational institution and the student is not the loan
borrower (for example, the borrower is the student’s parent),
complete two Forms W-9S, one for the student and one for the
loan borrower.
Taxpayer’s identifying number. Enter your SSN or ITIN. If you
do not have an SSN or ITIN and you have applied for one or you
intend to apply for one soon, write “Applied For” in the space
provided. If the IRS has deactivated your ITIN, you may still use
it on Form W-9S. However, you will have to apply to renew your
deactivated ITIN when you need to file a tax return. For more
information, see the Instructions for Form W-7.
How to get an SSN or ITIN. To apply for an SSN, use Form
SS-5, Application for a Social Security Card, that you can get
from your local Social Security Administration office or get this
form online at www.SSA.gov/forms. You may also get this form
by calling 1-800-772-1213.
To apply for an ITIN because you are not eligible to get an
SSN, use Form W-7, Application for IRS Individual Taxpayer
Identification Number. Go to www.irs.gov/Forms to view,
download, or print Form W-7. Or, you can go to www.irs.gov/
OrderForms to place an order and have Form W-7 mailed to you
within 10 business days.
Part II. Student Loan Certification
If your loan is a student loan incurred solely to pay for qualified
higher education expenses, sign the certification in Part II. If you
do not sign the certification, the lender may not issue or file
Form 1098-E for student loan interest on your behalf. Do not
sign the certification for a mixed use loan because such a loan
is not used solely for qualified higher education expenses.
However, you may sign the certification for a revolving line of
credit or similar loan if you use the line of credit solely to pay for
qualified higher education expenses.
For Privacy Act Notice, see page 2. Cat. No. 25240C
Form W-9S (Rev. 12-2017)
click to sign
signature
click to edit
dd mmm yyyy
Form W-9S (Rev. 12-2017)
Page 2
Qualified higher education expenses. These expenses are
the costs of attending an eligible educational institution,
including graduate school, on at least a half-time basis.
Generally, these costs include tuition and certain related
expenses. See Pub. 970 for more information.
Part III. Requester Information
This part is not required to be completed. It is provided for the
convenience of the requester to help identify the account to
which this Form W-9S relates. The requester may enter its
name and address and a tuition or loan account number.
Note: For information about electronic submission of Forms
W-9S, see the Instructions for Forms 1098-E and 1098-T.
Penalties
Failure to furnish correct SSN or ITIN. If you fail to furnish
your correct SSN or ITIN to the requester, you are subject to a
penalty of $50 unless your failure is due to reasonable cause
and not to willful neglect.
Misuse of SSN or ITIN. If the requester discloses or uses your
SSN or ITIN in violation of federal law, the requester may be
subject to civil and criminal penalties.
Secure Your Tax Records From Identity
Theft
Identity theft occurs when someone uses your personal
information such as your name, taxpayer identification number
(TIN), or other identifying information, without your permission,
to commit fraud or other crimes. An identity thief may use your
SSN to get a job or may file a tax return using your TIN to
receive a refund.
To reduce your risk:
• Protect your TIN,
• Ensure the requester is protecting your TIN, and
• Be careful when choosing a tax preparer.
If your SSN has been lost or stolen or you suspect you are a
victim of tax-related identity theft, visit www.irs.gov/IdentityTheft
to learn what steps you should take.
Victims of identity theft who are experiencing economic harm
or a system problem, or are seeking help in resolving tax
problems that have not been resolved through normal channels,
may be eligible for Taxpayer Advocate Service (TAS) assistance.
You can reach TAS by calling the TAS toll-free at
1-877-777-4778 or TTY/TDD 1-800-829-4059.
Protect yourself from suspicious emails or phishing
schemes. Phishing is the creation and use of email and
websites designed to mimic legitimate business emails and
websites. The most common act is sending an email to a user
falsely claiming to be an established legitimate enterprise in an
attempt to scam the user into surrendering private information
that will be used for identity theft.
The IRS does not initiate contacts with taxpayers via emails.
Also, the IRS does not request personal detailed information
through email or ask taxpayers for the PIN numbers, passwords,
or similar secret access information for their credit card, bank,
or other financial accounts.
If you receive an unsolicited email claiming to be from the
IRS, forward this message to phishing@irs.gov. You may also
report misuse of the IRS name, logo, or other IRS personal
property to the Treasury Inspector General for Tax
Administration at 1-800-366-4484. You can forward suspicious
emails to the Federal Trade Commission at: spam@uce.gov or
contact them at www.ftc.gov/idtheft or 1-877-IDTHEFT
(1-877-438-4338).
Visit www.irs.gov/IdentityTheft to learn more about identity
theft and how to reduce your risk.
Privacy Act Notice
Section 6109 of the Internal Revenue Code requires you to give
your correct SSN or ITIN to persons who must file information
returns with the IRS to report certain information. The IRS uses
the numbers for identification purposes and to help verify the
accuracy of your tax return. The IRS may also provide this
information to the Department of Justice for civil and criminal
litigation and to cities, states, the District of Columbia, and U.S.
possessions to carry out their tax laws. We may also disclose
this information to other countries under a tax treaty, or to
federal and state agencies to enforce federal nontax criminal
laws, or to federal law enforcement and intelligence agencies to
combat terrorism.
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