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Form W-9S Request for Student’s or Borrower’s Taxpayer Give form to the
(Rev. December 2024) Identification Number and Certification requester. Do not
Department of the Treasury send to the IRS.
Internal Revenue Service Go to www.irs.gov/FormW9S for the latest information.
Part I Student or Borrower Identification (All must complete.)
Name of student or borrower (see instructions) Taxpayer identification number

Address (number, street, and apt. or suite no.)

Print or type 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 Specific Instructions
Future developments. For the latest information about
developments related to Form W-9S and its instructions, such Part I. Student or Borrower Identification
as legislation enacted after they were published, go to You must complete this part.
www.irs.gov/FormW9S. Name and address. Enter the name and mailing address of the
student if the request for the student’s SSN or ITIN is being
What’s New made because of tuition payments. Enter the name and mailing
Tuition and fees deduction. The Taxpayer Certainty and address of the borrower if the request for the borrower’s SSN or
Disaster Tax Relief Act of 2020 repealed the tuition and fees ITIN is being made because of a student loan.
deduction for tax years beginning after 2020. Note: If you pay tuition to and have a student loan from the
Purpose of form. An eligible educational institution, such as a same educational institution and the student is not the loan
college or university, or a lender of a student loan must get your borrower (for example, the borrower is the student’s parent),
correct identifying number to file certain information returns with complete two Forms W-9S, one for the student and one for the
the IRS and to furnish a statement to you. For students, this will loan borrower. See Pub. 970 for more information on
be your social security number (SSN) or, if you are not eligible to determining your eligibility to claim student loan interest.
obtain an SSN, your individual taxpayer identification number Taxpayer’s identifying number. Enter your SSN or ITIN. If you
(ITIN). The returns they must file contain information about do not have an SSN or ITIN and you have applied for one or you
qualified tuition and related expenses (Form 1098-T, Tuition intend to apply for one soon, write “Applied For” in the space
Statement) and student loan interest (Form 1098-E, Student provided. If the IRS has deactivated your ITIN, you may still use
Loan Interest Statement). The information about your tuition will it on Form W-9S. However, you will have to apply to renew your
help to determine whether you, or the person who can claim you deactivated ITIN when you need to file a tax return. For more
as a dependent, may claim an education credit (American information, see the Instructions for Form W-7.
Opportunity Credit or Lifetime Learning Credit). See Form 8863
for details. The information about your student loan interest will How to get an SSN or ITIN. To apply for an SSN, use Form
help to determine your deduction for such interest. For more SS-5, Application for a Social Security Card, that you can get
information on the student loan interest deduction or education from your local Social Security Administration office or get this
credits, see Pub. 970, Tax Benefits for Education. form online atwww.SSA.gov/forms. You may also get this form
by calling 800-772-1213.
Use Form W-9S to give your correct SSN or ITIN to the
person requesting it and, if applicable, to certify that the To apply for an ITIN because you are not eligible to get an
proceeds of a loan are being used, or will be used, solely to pay SSN, use Form W-7, Application for IRS Individual Taxpayer
for qualified higher education expenses (defined on page 2). Identification Number. Go to www.irs.gov/FormW7 to view,
You are required to provide the requested information. 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
Note: The educational institution or lender may request your within 15 business days.
SSN or ITIN and certification on paper or electronically.

For Privacy Act Notice, see page 2. Cat. No. 25240C Form W-9S (Rev. 12-2024)

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Form W-9S (Rev. 12-2024) Page 2

Part II. Student Loan Certification Victims of identity theft who are experiencing economic harm
or a system problem, or are seeking help in resolving tax
If your loan is a student loan incurred solely to pay for qualified problems that have not been resolved through normal channels,
higher education expenses, sign the certification in Part II. If you may be eligible for Taxpayer Advocate Service (TAS) assistance.
do not sign the certification, the lender may not issue or file You can reach TAS by calling the TAS toll-free at 877-777-4778
Form 1098-E for student loan interest on your behalf. Do not or TTY/TDD 800-829-4059.
sign the certification for a mixed use loan because such a loan
is not used solely for qualified higher education expenses. Protect yourself from suspicious emails or phishing
However, you may sign the certification for a revolving line of schemes. Phishing is the creation and use of email and
credit or similar loan if you use the line of credit solely to pay for websites designed to mimic legitimate business emails and
qualified higher education expenses. websites. The most common act is sending an email to a user
falsely claiming to be an established legitimate enterprise in an
Qualified higher education expenses. These expenses are attempt to scam the user into surrendering private information
the costs of attending an eligible educational institution, that will be used for identity theft.
including graduate school, on at least a half-time basis.
Generally, these costs include tuition and certain related The IRS does not initiate contact with taxpayers by email, text
expenses. See Pub. 970 for more information. messages, or social media channels to request personal or
financial information. This includes requests for PIN numbers,
Part III. Requester Information passwords, or similar access information for credit cards,
banks, or other financial accounts.
This part is not required to be completed. It is provided for the
convenience of the requester to help identify the account to Report all unsolicited email—including the full email header—
which this Form W-9S relates. The requester may enter its claiming to be from the IRS or an IRS-related function to
name and address and a tuition or loan account number. phishing@irs.gov. If you’ve experienced any monetary losses
due to an IRS-related incident, please report it to the Treasury
Note: For information about electronic submission of Forms Inspector General for Tax Administration (TIGTA), the Federal
W-9S, see the Instructions for Forms 1098-E and 1098-T. Trade Commission, and the Internet Crime Complaint Center
Penalties (IC3). You can also forward the email to your internet service
provider’s abuse department. You may also report misuse of the
Failure to furnish correct SSN or ITIN. Generally, if you fail to IRS name, logo, or other IRS personal property to the Treasury
furnish your correct SSN or ITIN to the requester, you are Inspector General for Tax Administration at 800-366-4484. You
subject to a penalty of $50 unless your failure is due to can forward suspicious emails to the Federal Trade Commission
reasonable cause and not to willful neglect. at spam@uce.gov or contact them atwww.ftc.gov/idtheft or
Misuse of SSN or ITIN. If the requester discloses or uses your 877-IDTHEFT (877-438-4338).
SSN or ITIN in violation of federal law, the requester may be Visit www.irs.gov/IdentityTheft to learn more about identity
subject to civil and criminal penalties. theft and how to reduce your risk.
Secure Your Tax Records From Identity Theft Privacy Act Notice
Identity theft occurs when someone uses your personal Section 6109 of the Internal Revenue Code requires you to give
information such as your name, taxpayer identification number your correct SSN or ITIN to persons who must file information
(TIN), or other identifying information, without your permission, returns with the IRS to report certain information. The IRS uses
to commit fraud or other crimes. An identity thief may use your the numbers for identification purposes and to help verify the
SSN to get a job or may file a tax return using your TIN to accuracy of your tax return. The requester or the IRS may
receive a refund. provide this information to the Department of Justice for civil
To reduce your risk: and criminal litigation. The IRS may provide this information to
• Protect your TIN, cities, states, the District of Columbia, and U.S. territories to
carry out their tax laws. The IRS may also disclose this
• Ensure the requester is protecting your TIN, and information to other countries under a tax treaty, or to federal
• Be careful when choosing a tax preparer. and state agencies to enforce federal nontax criminal laws, or to
If your SSN has been lost or stolen or you suspect you are a federal law enforcement and intelligence agencies to combat
victim of tax-related identity theft, visit www.irs.gov/IdentityTheft terrorism. Failure to provide the requested information, or
to learn what steps you should take. See Pub. 5027, Identity providing false or fraudulent information, may prevent a lender
Theft Information for Taxpayers. from filing Form 1098-E and an educational institution from filing
Form 1098-T, and may subject you to penalties.

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