IRS Form W-9S "Request for Student's or Borrower's Taxpayer Identification Number and Certification"

What Is a W-9S Form?

IRS Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, is an application requested from students to provide their taxpayer information to an educational institution (a college or university) or a lender of a student loan. This form also certifies that the loan is being used (or will be used) exclusively to pay for qualified higher education expenses (if applicable).

Form W-9S is used by a requester to get the correct Taxpayer Identification Number (TIN) from a student or a borrower in order to use it to file certain information returns with the International Revenue Service (IRS). The form itself looks like a one-page document where a recipient must fill out their full name, address, TIN, and signature. A W-9S Tax Form also contains a Student Loan Certification (which is only applicable for student loans) and general instructions for the requester and the recipient. The newest version of the form was last released on December 1, 2017.

How to Get a W-9S Form?

A W-9S Tax Form is usually provided by a requester, however a student or a borrower can download it themselves. A fillable version of Form W-9S is available for download below.

ADVERTISEMENT

Who Needs to Fill Out a W-9S Form?

Form W-9S is supposed to be filled out by a student who got a request from a university or college, or a lender of a student loan. However, when a student is not a loan borrower (for example, if a loan to pay for qualified higher education expenses was borrowed by a student's parent), then the form is supposed to be filled in by the borrower and the student both, each of them fills in their own copy of the document.

How to Submit a W-9S Form?

According to IRS instructions, a W-9S must be sent directly to the requester, not to the IRS. Usually the form is supposed to be sent by mail, however a requester can establish a system to submit the form electronically (or by fax). The requirements for the electronic system are provided in the Instructions for the Requester of Form W-9 (Request for Taxpayer Identification Number and Certification) and include clauses such as (but not limited to):

  1. Electronic system must guarantee that the information received by it is the information sent;
  2. Electronic system must provide the same information as the paper version of the document;
  3. Electronic system must be able to provide a hard copy of the document (if the IRS requests it);
  4. Electronic system must guarantee that the person submitting the information is the person identified on the form.

W-9S Related Forms

  • Form W-9, Request for Taxpayer Identification Number and Certification. This form was constituted especially for students and loan borrowers. Form W-9 is an application which is requested by an individual or entity to get your taxpayer identification number in order to file an information return with the IRS;
  • Form W-9(SP). This form is exactly the same as Form W-9, but it has been translated into Spanish and has the same legal force.
ADVERTISEMENT

Download IRS Form W-9S "Request for Student's or Borrower's Taxpayer Identification Number and Certification"

1161 times
Rate (4.7 / 5) 58 votes
W-9S
Request for Student's or Borrower's Taxpayer
Give form to the
Form
Identification Number and Certification
(Rev. December 2017)
requester. Do not
send to the IRS.
Department of the Treasury
Go to www.irs.gov/FormW9S for the latest information.
Internal Revenue Service
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.)
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
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
How to get an SSN or ITIN. To apply for an SSN, use Form
Loan Interest Statement). The information about your tuition will
SS-5, Application for a Social Security Card, that you can get
help to determine whether you, or the person who can claim you
from your local Social Security Administration office or get this
as a dependent, may take either the tuition and fees deduction
form online at www.SSA.gov/forms. You may also get this form
or claim an education credit to reduce federal income tax. The
by calling 1-800-772-1213.
information about your student loan interest will help to
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
Identification Number. Go to www.irs.gov/Forms to view,
Use Form W-9S to give your correct SSN or ITIN to the
download, or print Form W-7. Or, you can go to www.irs.gov/
person requesting it and, if applicable, to certify that the
OrderForms to place an order and have Form W-7 mailed to you
proceeds of a loan are being used, or will be used, solely to pay
within 10 business days.
for qualified higher education expenses (defined on page 2).
You are required to provide the requested information.
Part II. Student Loan Certification
Note: The educational institution or lender may request your
If your loan is a student loan incurred solely to pay for qualified
SSN or ITIN and certification on paper or electronically.
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.
However, you may sign the certification for a revolving line of
You must complete this part.
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
W-9S
Form
(Rev. 12-2017)
For Privacy Act Notice, see page 2.
Cat. No. 25240C
W-9S
Request for Student's or Borrower's Taxpayer
Give form to the
Form
Identification Number and Certification
(Rev. December 2017)
requester. Do not
send to the IRS.
Department of the Treasury
Go to www.irs.gov/FormW9S for the latest information.
Internal Revenue Service
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.)
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
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
How to get an SSN or ITIN. To apply for an SSN, use Form
Loan Interest Statement). The information about your tuition will
SS-5, Application for a Social Security Card, that you can get
help to determine whether you, or the person who can claim you
from your local Social Security Administration office or get this
as a dependent, may take either the tuition and fees deduction
form online at www.SSA.gov/forms. You may also get this form
or claim an education credit to reduce federal income tax. The
by calling 1-800-772-1213.
information about your student loan interest will help to
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
Identification Number. Go to www.irs.gov/Forms to view,
Use Form W-9S to give your correct SSN or ITIN to the
download, or print Form W-7. Or, you can go to www.irs.gov/
person requesting it and, if applicable, to certify that the
OrderForms to place an order and have Form W-7 mailed to you
proceeds of a loan are being used, or will be used, solely to pay
within 10 business days.
for qualified higher education expenses (defined on page 2).
You are required to provide the requested information.
Part II. Student Loan Certification
Note: The educational institution or lender may request your
If your loan is a student loan incurred solely to pay for qualified
SSN or ITIN and certification on paper or electronically.
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.
However, you may sign the certification for a revolving line of
You must complete this part.
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
W-9S
Form
(Rev. 12-2017)
For Privacy Act Notice, see page 2.
Cat. No. 25240C
2
Form W-9S (Rev. 12-2017)
Page
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,
or other financial accounts.
Note: For information about electronic submission of Forms
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
property to the Treasury Inspector General for Tax
Failure to furnish correct SSN or ITIN. If you fail to furnish
Administration at 1-800-366-4484. You can forward suspicious
your correct SSN or ITIN to the requester, you are subject to a
emails to the Federal Trade Commission at: spam@uce.gov or
penalty of $50 unless your failure is due to reasonable cause
contact them at www.ftc.gov/idtheft or 1-877-IDTHEFT
and not to willful neglect.
(1-877-438-4338).
Misuse of SSN or ITIN. If the requester discloses or uses your
Visit www.irs.gov/IdentityTheft to learn more about identity
SSN or ITIN in violation of federal law, the requester may be
theft and how to reduce your risk.
subject to civil and criminal penalties.
Privacy Act Notice
Secure Your Tax Records From Identity
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
federal and state agencies to enforce federal nontax criminal
• Protect your TIN,
laws, or to federal law enforcement and intelligence agencies to
• Ensure the requester is protecting your TIN, and
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.
Page of 2