Part I: Student or Borrower Identification
Name of the student or borrower, taxpayer identification number, street address, apartment or suite number, city, state and ZIP code. The form marks this part "All must complete."
W-9S
Request for Student's or Borrower's Taxpayer Identification Number and Certification
- Agency
- IRS
- Revision
- Rev. January 2026
- Fillable fields
- 13
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Form W-9S: Request for Student's or Borrower's Taxpayer Identification Number
Form W-9S is the form a student or a student loan borrower uses to give a Social Security number (SSN) or individual taxpayer identification number (ITIN) to the school or lender that asks for it. The IRS says students use it to give that number to an educational institution or a lender of a student loan and, if applicable, to certify that the loan proceeds are being used, or will be used, solely to pay for qualified higher education expenses.
The form says an eligible educational institution, such as a college or university, or a lender of a student loan needs the correct number to file certain information returns with the IRS and to send a statement to the student or borrower. Those returns are Form 1098-T, Tuition Statement, and Form 1098-E, Student Loan Interest Statement.
The form says "Give form to the requester. Do not send to the IRS." You can fill out Form W-9S free in your browser on this page and download the result without an account.
What's on Form W-9S
Part II: Student Loan Certification
One statement, completed for student loans only: that all of the loan proceeds are solely to pay for qualified higher education expenses, followed by the borrower's signature and date.
Part III: Requester Information
Optional. The requester may enter its name and address and a tuition account number or loan account number to identify the account the form relates to.
Instructions on the form
The General and Specific Instructions, penalties, identity theft guidance and the Privacy Act Notice are printed on the form itself, across pages 1 and 2.
How to fill out Form W-9S
- 1
Name and address
Enter the student's name and mailing address when the request is because of tuition payments, or the borrower's name and mailing address when it is because of a student loan.
- 2
Taxpayer identification number
Enter the SSN or ITIN. The form says that if you do not have one and have applied for one or intend to apply soon, write "Applied For" in the space. A deactivated ITIN may still be used on Form W-9S.
- 3
Getting an SSN or ITIN
The form points to Form SS-5 from the Social Security Administration, at www.SSA.gov/forms or 800-772-1213, and to Form W-7 for an ITIN for someone not eligible to get an SSN.
- 4
Part II, for student loans
Sign and date only if the loan was incurred solely to pay for qualified higher education expenses. The form says not to sign for a mixed use loan, but a revolving line of credit used solely for those expenses may be certified.
- 5
Part III, if the requester wants it
Leave it for the requester or enter the requester's name, address and the tuition or loan account number. The form says this part is not required.
Why fill Form W-9S on indox
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- The official blank straight from the IRS, not a copy someone retyped
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Where it goes, penalties and what's new
Where to send it
Give the completed form to the school or lender that asked for it. The form says "Do not send to the IRS." The school or lender may request it on paper or electronically.
Unsigned loan certification
The form says that if the borrower does not sign the Part II certification, the lender may not issue or file Form 1098-E for student loan interest on the borrower's behalf.
Penalty for a wrong number
The form lists a penalty of $50 for failing to furnish the correct SSN or ITIN to the requester, unless the failure is due to reasonable cause and not to willful neglect.
Misuse by the requester
The form says a requester who discloses or uses the SSN or ITIN in violation of federal law may be subject to civil and criminal penalties.
What's new for 2026
The form says that beginning in 2026, taxpayers claiming the American Opportunity Credit or Lifetime Learning Credit will be required to have an SSN that is valid for work and issued before the due date of the return. It refers to Pub. 970.
Related forms
1098-T
Tuition Statement
56 fields, 4 pages
1098-E
Student Loan Interest Statement
43 fields, 4 pages
8863
Education Credits (American Opportunity and Lifetime Learning Credits)
77 fields, 2 pages
W-7
Application for IRS Individual Taxpayer Identification Number
69 fields, 1 page
W-9
Request for Taxpayer Identification Number and Certification
23 fields, 6 pages
Who fills out Form W-9S?
The student or the borrower fills it out when a school or student lender asks for it. The school or lender is the requester and keeps the form.
Official sources and the blank
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Questions about Form W-9S
Do I send Form W-9S to the IRS?
No. The form says to give it to the requester and not to send it to the IRS. The requester is the school or the student loan lender.
What is Form W-9S used for?
It gives a school or student lender the SSN or ITIN it needs to file Form 1098-T or Form 1098-E, and lets a borrower certify that a loan is used solely for qualified higher education expenses.
What if I do not have an SSN or ITIN yet?
The form says that if you have applied for one or intend to apply soon, write "Applied For" in the number space.
Who signs Part II?
The borrower, and only for a student loan incurred solely to pay for qualified higher education expenses. The form says not to sign it for a mixed use loan.
What counts as qualified higher education expenses?
The form describes them as the costs of attending an eligible educational institution, including graduate school, on at least a half-time basis, generally tuition and certain related expenses. It refers to Pub. 970.
Can a school or lender collect it electronically?
Yes. The form says the educational institution or lender may request the SSN or ITIN and certification on paper or electronically. For electronic submission it points to the Instructions for Forms 1098-E and 1098-T.