Fill - Free fillable Request for Student's or Borrower's Taxpayer Identification Number and Certification 2017 Form W-9S PDF form

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)

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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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