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

Sep 19, 2026

Upload by Rizky

Form W-9S provides instructions for completing Parts I–III to request a student’s or borrower’s taxpayer identification number (SSN or ITIN) and certification. Part I collects identification and address details and explains when to enter “Applied For,” how to obtain an SSN or ITIN, and the purpose of the information for reporting to the IRS and education credit eligibility. Part II covers certification for student loans used solely for qualified higher education expenses. Part III is optional requester information, with notes and penalties guidance.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Part I. Student or Borrower Identification

Student Loan Certification

Part III. Requester Information (Optional)

General Instructions

Specific Instructions

Part I. Student or Borrower Identification

Part II. Student Loan Certification

Request for Student's or Borrower's Taxpayerldentification Number and Certification Go to www.irs.gov/FormW9S for the latest information. # Part I Student or Borrower Identification(All must complete.) | Name of student or borower (see instructions) | | Taxpayer identification number | | --- | --- | --- | | | | | | Address(number and street) | | Apt.or suite no. | | | | | | City | State | ZIP code | | | | | # PartII 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.SignHere Signature of borrowerDate | PartⅢ
Requester Information(Optional) | | | --- | --- | | Requester's name and address | Tuition account number | | | | | | Loan account number | # General Instructions Note:The educational institution or lender may request yourSSN or ITIN and certification on paper or electronically. Future developments.For the latest information aboutdevelopments related to Form W-9S and its instructions,suchas legislation enacted after they were published,go towww.irs.gov/FormW9S. # Specific Instructions ## Part I.Student or Borrower ldentification What's New You must complete this part. Name and address.Enter the name and mailing address of thestudent if the request for the student's SSN or ITIN is beingmade because of tution payments.Enter the name and mailingaddress of the borrower if the request for the borrower's SSN orITIN is being made because of a student loan. Identification requirement.Beginning in 2026,taxpayersclaiming the American Opportunity Credit or Lifetime LearningCredit will be required to have a social security number (SSN)that is valid for work and that was issued before the due date ofthe return.In cases where the individual claiming the credit isnot the student for whom the tuition and related expenses werepaid,the student will also need a valid SSN in order to qualifyfor the credit.See Pub.970,Tax Benefits for Education,foradditional information. Note:If you pay tuition to and have a student loan from thesame educational institution and the student is not the loanborrower (for example,the borrower is the student's parent),complete two Forms W-9S,one for the student and one for theloan borrower.See Pub.970 for more information ondetermining your eligibility to claim student loan interest. Purpose of form.An eligible educational institution,such as acollege or university,or a lender of a student loan must get yourcorect identifying number to file certain information returns withthe IRS and to furnish a statement to you.For students,this willbe your SSN or,if you are not eligible to obtain an SSN,enteryour individual taxpayer identification number (ITIN).The returnsthey must file contain information about qualified tuition andrelated expenses (Form 1098-T,Tuition Statement)and studentloan interest(Form 1098-E,Student Loan Interest Statement).The information about your tuition willhelp to determinewhether you,or the person who can claim you as a dependent,may claim an education credit (American Opportunity Credit orLifetime Learning Credit).See Form 8863,Education Credits,fordetails.The information about your student loan interest willhelp to determine your deduction for such interest.For moreinformation on the student loan interest deduction or educationcredits,see Pub.970. Taxpayer's identifying number.Enter your SSN or ITIN.If youdo not have an SSN or ITIN and you have applied for one or youintend to apply for one soon,write “Applied For”in the spaceprovided.If the IRS has deactivated your ITIN,you may still useit on Form W-9S.However,you will have to apply to renew yourdeactivated ITIN when you need to file a tax return.For moreinformation,see the Instructions for Form W-7. How to get an SSN or ITIN.To apply for an SSN,use FormSS-5,Application for a Social Security Card,that you can getfrom your local Social Security Administration o

FAQs

What must be completed in Part I of Form W-9S?

Part I requires student or borrower identification information, including name, address, and the taxpayer identification number (SSN or ITIN).

When should the Part II student loan certification be signed?

Sign Part II only if the loan is incurred solely to pay for qualified higher education expenses. If you do not sign, the lender may not issue or file Form 1098-E for student loan interest on your behalf.

What is Part III and is it mandatory?

Part III provides optional requester information, such as the requester’s name and address and relevant account numbers. It is not required to be completed.

Sep 19, 2026

Upload by Rizky