Fillable Printable Form W-9S

Form W-9S

Give form to the

requester. Do not

send to the IRS.

Form

W-9S

Request for Student’s or Borrower’s Taxpayer

Identification Number and Certification

(Rev. March 2008)

Department of the Treasury

Internal Revenue Service

Name of student or borrower (see instructions)

City, state, and ZIP code

Print or type

Student or Borrower Identification (All must complete.)

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

Form W-9S (Rev. 3-2008)

Part I

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

Cat. No. 25240C

Taxpayer identification number

Part II

General Instructions

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

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

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.

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/online. You may also get this

form by calling 1-800-772-1213.

Part II. Student Loan Certification

Requester Information (Optional)

Part III

Requester’s name and address

Tuition account number

Loan account number

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.

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.

You must complete this part.

For Privacy Act Notice, see page 2.

and mailing address of the borrower if the request for the

borrower’s SSN or ITIN is being made because of a student

loan.

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, that you can get from the IRS website

at www.irs.gov or by calling 1-800-TAX-FORM

(1-800-829-3676).

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.

Page 2

Form W-9S (Rev. 3-2008)

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.

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.

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.

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.

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.

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.

To reduce your risk:

● Protect your TIN,

● Ensure the requester is protecting your TIN, and

● Be careful when choosing a tax preparer.

Call the IRS at 1-800-829-1040 if you think your identity

has been used inappropriately for tax purposes.

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.

If you receive an unsolicited email claiming to be from the

IRS, forward this message to [email protected]. 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:

[email protected] or contact them at www.ftc.gov/idtheft or

1-877-IDTHEFT (1-877-438-4338).

Visit the IRS website at www.irs.gov to learn more about

identity theft and how to reduce your risk.