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Form W-9S Request for Student's or Borrower's Taxpayer Give form to the
(Rev. December 2017) Identification Number and Certification requester. Do not
send to the IRS.
Internal Revenue Service
Department of the Treasury ▶ 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 ▶ Date ▶
Signature of borrower
Part III Requester Information (Optional)
Requester’s name and address Tuition account number

Loan account number

General Instructions address of the borrower if the request for the borrower’s SSN or
ITIN is being made because of a student loan.
Future developments. For the latest information about Note: If you pay tuition to and have a student loan from the
developments related to Form W-9S and its instructions, such same educational institution and the student is not the loan
as legislation enacted after they were published, go to borrower (for example, the borrower is the student’s parent),
www.irs.gov/FormW9S. complete two Forms W-9S, one for the student and one for the
Purpose of form. An eligible educational institution, such as a loan borrower.
college or university, or a lender of a student loan must get your Taxpayer’s identifying number. Enter your SSN or ITIN. If you
correct identifying number to file certain information returns with do not have an SSN or ITIN and you have applied for one or you
the IRS and to furnish a statement to you. For students, this will intend to apply for one soon, write “Applied For” in the space
be your social security number (SSN) or, if you are not eligible to provided. If the IRS has deactivated your ITIN, you may still use
obtain an SSN, your individual taxpayer identification number it on Form W-9S. However, you will have to apply to renew your
(ITIN). The returns they must file contain information about deactivated ITIN when you need to file a tax return. For more
qualified tuition and related expenses (Form 1098-T, Tuition information, see the Instructions for Form W-7.
Statement) and student loan interest (Form 1098-E, Student
Loan Interest Statement). The information about your tuition will How to get an SSN or ITIN. To apply for an SSN, use Form
help to determine whether you, or the person who can claim you SS-5, Application for a Social Security Card, that you can get
as a dependent, may take either the tuition and fees deduction from your local Social Security Administration office or get this
or claim an education credit to reduce federal income tax. The form online atwww.SSA.gov/forms. You may also get this form
information about your student loan interest will help to by calling 1-800-772-1213.
determine your deduction for such interest. For more To apply for an ITIN because you are not eligible to get an
information, see Pub. 970, Tax Benefits for Education. SSN, use Form W-7, Application for IRS Individual Taxpayer
Use Form W-9S to give your correct SSN or ITIN to the Identification Number. Go to www.irs.gov/Forms to view,
person requesting it and, if applicable, to certify that the download, or print Form W-7. Or, you can go to www.irs.gov/
proceeds of a loan are being used, or will be used, solely to pay OrderForms to place an order and have Form W-7 mailed to you
for qualified higher education expenses (defined on page 2). within 10 business days.
You are required to provide the requested information.
Part II. Student Loan Certification
Note: The educational institution or lender may request your
SSN or ITIN and certification on paper or electronically. 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
Specific Instructions Form 1098-E for student loan interest on your behalf. Do not
sign the certification for a mixed use loan because such a loan
Part I. Student or Borrower Identification is not used solely for qualified higher education expenses.
You must complete this part. 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
Name and address. Enter the name and mailing address of the qualified higher education expenses.
student if the request for the student’s SSN or ITIN is being
made because of tuition payments. Enter the name and mailing
For Privacy Act Notice, see page 2. Cat. No. 25240C Form W-9S (Rev. 12-2017)

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Form W-9S (Rev. 12-2017) Page 2
Qualified higher education expenses. These expenses are Protect yourself from suspicious emails or phishing
the costs of attending an eligible educational institution, schemes. Phishing is the creation and use of email and
including graduate school, on at least a half-time basis. websites designed to mimic legitimate business emails and
Generally, these costs include tuition and certain related websites. The most common act is sending an email to a user
expenses. See Pub. 970 for more information. falsely claiming to be an established legitimate enterprise in an
attempt to scam the user into surrendering private information
Part III. Requester Information that will be used for identity theft.
This part is not required to be completed. It is provided for the The IRS does not initiate contacts with taxpayers via emails.
convenience of the requester to help identify the account to Also, the IRS does not request personal detailed information
which this Form W-9S relates. The requester may enter its through email or ask taxpayers for the PIN numbers, passwords,
name and address and a tuition or loan account number. or similar secret access information for their credit card, bank,
Note: For information about electronic submission of Forms or other financial accounts.
W-9S, see the Instructions for Forms 1098-E and 1098-T. If you receive an unsolicited email claiming to be from the
IRS, forward this message to phishing@irs.gov. You may also
Penalties report misuse of the IRS name, logo, or other IRS personal
Failure to furnish correct SSN or ITIN. If you fail to furnish property to the Treasury Inspector General for Tax
your correct SSN or ITIN to the requester, you are subject to a Administration at 1-800-366-4484. You can forward suspicious
penalty of $50 unless your failure is due to reasonable cause emails to the Federal Trade Commission at: spam@uce.gov or
and not to willful neglect. contact them at www.ftc.gov/idtheft or 1-877-IDTHEFT
(1-877-438-4338).
Misuse of SSN or ITIN. If the requester discloses or uses your
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 Privacy Act Notice
Theft Section 6109 of the Internal Revenue Code requires you to give
your correct SSN or ITIN to persons who must file information
Identity theft occurs when someone uses your personal returns with the IRS to report certain information. The IRS uses
information such as your name, taxpayer identification number the numbers for identification purposes and to help verify the
(TIN), or other identifying information, without your permission, accuracy of your tax return. The IRS may also provide this
to commit fraud or other crimes. An identity thief may use your information to the Department of Justice for civil and criminal
SSN to get a job or may file a tax return using your TIN to litigation and to cities, states, the District of Columbia, and U.S.
receive a refund. possessions to carry out their tax laws. We may also disclose
To reduce your risk: this information to other countries under a tax treaty, or to
• Protect your TIN, federal and state agencies to enforce federal nontax criminal
• Ensure the requester is protecting your TIN, and laws, or to federal law enforcement and intelligence agencies to
combat terrorism.
• 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.

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