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) 
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.