(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.
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
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.
Signature of borrower
Requester Information (Optional)
Requester’s name and address Tuition account number
Loan account number
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
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.
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
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
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