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Form W9S: Request for Student's or Borrower's Taxpayer Identification Number and Certification
IRS Form W-9S is Request for Student’s or Borrower's Taxpayer Identification Number and Certification, used to provide SSN/ITIN information to a requester; taxpayers are subject to a $50 penalty if they fail to furnish the correct number.
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IRS Form W9S - Request for Student's or Borrower's Taxpayer Identification Number and Certification
IRS Form W-9S is Request for Student’s or Borrower's Taxpayer Identification Number and Certification, used to provide SSN/ITIN information to a requester; taxpayers are subject to a $50 penalty if they fail to furnish the correct number.
Risk Radar
Scan points- 1Do not sign the certification (Part II) for a 'mixed use' loan, as this invalidates the sole purpose claim.
- 2Failing to complete Part I (Student or Borrower Identification).
- 3Not entering 'Applied For' if the TIN is pending application.
- 4Omitting the required signature in Part II when certifying a student loan.
- 5Signing Part II for a mixed-use loan instead of a sole-purpose loan.
Plain English
This form lets you give someone your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). It also certifies that any student loan proceeds being used pay for qualified higher education expenses. The information helps determine your deduction for student loan interest.
Submission Date
- Filing date: 2025-12-30 16:11:27
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an eligible educational institution or a student loan lender must get your correct identifying number to file certain information returns with the IRS and furnish you a statement.
- Do not use it when the request is solely for personal identification numbers (PINs), passwords, or similar access information for financial accounts (though these can be included).
- Check Form 1098-T instead when the primary need is to provide information about qualified tuition and related expenses.
Form selector
Use this form or another form?
When providing loan interest details
This helps determine your deduction for student loan interest.
✓ Check Part II certification if applicable.
When confirming credit eligibility
The information helps determine whether you or a dependent may claim an education credit (American Opportunity Credit or Lifetime Learning Credit).
✓ Ensure SSN/ITIN is valid as of the return due date for 2026 claims.
When providing general identification to the requester
This allows the requester to file information returns and furnish you a statement.
✓ Complete Part I (Student or Borrower Identification) first.
Deadline or filing window
The form itself does not specify a filing deadline date or day-count window. However, beginning in 2026, taxpayers claiming the American Opportunity Credit or Lifetime Learning Credit must have an SSN valid for work and issued before the due date of their return.
Checklist
What you need before filling it out
Form W-9S
Student's or Borrower's Taxpayer Identification Number and Certification · Form Title/Purpose
Part I: Name of student or borrower
The full name of the student or borrower · Part I Section Header
Part II: Certification Statement
"I certify that all of the loan proceeds are solely to pay for qualified higher education expenses." · Part II Declaration
Required TIN Type (Student)
SSN or ITIN · Instructions/Purpose section
Form 1098-T / Form 1098-E
Tuition Statement / Student Loan Interest Statement · Purpose of form section
Requester Address/Name
Name and address of the requester (if applicable) · Part III Header
Before you submit
- 1Verify that Part I (Student or Borrower Identification) has been completed in full.
- 2Confirm the Name of the student or borrower is entered correctly in Part I.
- 3Ensure the Taxpayer identification number is provided, which must be an SSN or ITIN for students.
- 4If applicable, complete Part II by signing and dating the certification statement to confirm loan proceeds use.
- 5If submitting to a lender/institution, ensure you have completed Part III (Requester Information) where possible.
- 6Check that the form is dated correctly on Part II if it pertains to student loans.
- 7Confirm that the document provided is Form W-9S and not another version.
How to file this form
- 1Complete Part I by entering the Name, Taxpayer identification number, and Address of the student or borrower.
- 2If applicable (for student loans), complete Part II by signing and dating to certify that all loan proceeds are solely for qualified higher education expenses.
- 3Optionally, fill out Part III with the Requester’s name, address, tuition account number, and/or loan account number.
- 4Provide the completed Form W-9S to the requester; do not send it directly to the IRS.
Known limitations
- 1Part III (Requester Information) is optional to complete on Form W-9S.
- 2If an individual claims the American Opportunity Credit or Lifetime Learning Credit, they must have a valid SSN issued before the return's due date starting in 2026.
- 3If the person claiming the credit is not the student whose expenses were paid, that student also needs a valid SSN to qualify for the credit.
- 4A borrower should not sign Part II if their loan is a 'mixed use loan,' as such a loan is not used solely for qualified higher education expenses.
- 5If tuition is paid from an educational institution and the student is not the loan borrower (e.g., a parent is the borrower), two Forms W-9S must be completed: one for the student and one for the loan borrower.
Field map
Compact field-by-field guide
Personal Info
2 items
Your legal name and current mailing address.
Your taxpayer identification number — must match IRS records.
Filing Status
1 items
Single, Married Filing Jointly, or Head of Household (for withholding purposes).
Dependents
1 items
Number of qualifying children and other dependents.
Adjustments
1 items
Additional income not from jobs or adjustments to withholding.
Withholding
1 items
Additional amount you want withheld from each paycheck.
Certification
1 items
Your tax entity type: Individual, Corporation, Partnership, etc.
Signatures
1 items
Sign and date to certify under penalty of perjury.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision January 2026 (Rev. 1-2026), which was created on 12/11/25; the official source directs users to www.irs.gov/FormW9S for the latest information regarding developments.
What changed or needs a fresh check
- Edition date — confirm Revision January 2026 (Rev. 1-2026)
- Latest Information Link — confirm the link points to www.irs.gov/FormW9S
- Specific Requirement — confirm that taxpayers claiming certain credits must have an SSN issued before the return due date starting in 2026.
- Part I requirement — confirm all fields under Part I (Name, Address, TIN) are completed.
- Certification requirement — confirm Part II is completed if the loan proceeds are solely for qualified higher education expenses.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form W-9S after submitting it to the requester.
- 2If you fail to furnish your correct SSN or ITIN, you are subject to a $50 penalty unless reasonable cause and no willful neglect caused the failure.
- 3The IRS may provide the information from Form W-9S to cities, states, the District of Columbia, and U.S. territories for tax law enforcement.
- 4If the requester uses your SSN or ITIN in violation of federal law, they may face civil and criminal penalties.
- 5If you do not have an SSN or ITIN but plan to apply soon, write 'Applied For' on Form W-9S.
Sources
- SRCForm W-9S is titled Request for Student’s or Borrower's Taxpayer Identification Number and Certification (Rev. January 2026) on Form p.1.
- SRCThe form should be given to the requester, not sent directly to the IRS, according to instructions on Form p.1.
- SRCPart I requires Name of student or borrower, Taxpayer identification number, Address, Apt./suite no., City, State, and ZIP code (All must complete) on Form p.1.
- SRCIf you are making the request for a borrower's SSN/ITIN due to a student loan, enter the borrower's name and mailing address in Part I on Form p.1.
- SRCPart II requires signing the certification if the loan is solely for qualified higher education expenses; failure to sign may prevent issuance of Form 1098-E (Form p.2).
- SRCThe general penalty for failing to furnish correct SSN or ITIN is $50, unless reasonable cause and not willful neglect applies (Form p.2).
Common confusion points
Who must fill out Part I of Form W-9S?
All students or borrowers must complete Part I, which includes providing their name, taxpayer identification number, and address.
→ Check that all fields in Part I are completed before filing.
When is Part II (Student Loan Certification) required on Form W-9S?
Part II must be completed only for student loans; if the loan is not a student loan, this section can be left blank (though signing it may still be necessary depending on other factors).
→ Confirm whether the loan is specifically designated as a 'student loan'.
What should I do in Part III (Requester Information) if I am the borrower?
Part III is optional but helps identify the account; the requester can enter their name, address, tuition account number, or loan account number.
→ Verify that you are filling out Part III for the convenience of the entity requesting your information.
What counts as a 'qualified higher education expense' for Part II?
These expenses are costs associated with attending an eligible educational institution (including graduate school) on at least a half-time basis, generally covering tuition and certain related expenses.
→ Cross-reference the expenses against the definition provided in Part II.
If my loan is not solely for qualified higher education expenses, should I still sign Part II?
Do not sign the certification if the loan is a 'mixed use loan,' but you may sign it for a revolving line of credit or similar loan if that line of credit is used *solely* for qualified higher education expenses.
→ Check the specific type of loan to determine if signing is mandatory or conditional.
What happens if I don't sign Part II?
If the borrower does not sign the certification in Part II, the lender may not issue or file Form 1098-E (Student Loan Interest Statement) on their behalf.
→ Check that a signature and date are present in Part II to ensure proper filing of interest statements.
What is the penalty for failing to provide my correct number on Form W-9S?
Generally, if the filer fails to furnish the correct SSN or ITIN to the requester, a penalty of $50 applies unless the failure was due to reasonable cause and not willful neglect.
→ Confirm that your provided identification number matches official records.
If I don't have an SSN or ITIN yet, what should I write on Form W-9S?
If you do not possess an SSN or ITIN but have applied for one or intend to apply soon, write 'Applied For' in the space provided for the taxpayer’s identifying number.
→ Ensure the status of your identification number aligns with the entry made in the designated field.
Workflow map
Related forms and next steps
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⚠ If something goes wrong
- If you fail to furnish correct identification, you are subject to a $50 penalty (unless reasonable cause applies).
Questions about IRS Form W9S
What is IRS Form W9S used for?
This form lets you give someone your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). It also certifies that any student loan proceeds being used pay for qualified higher education expenses. The information helps determine your deduction for student loan interest.
Who must file IRS Form W9S?
The student, borrower, and requester are the parties who must complete Form W-9S.
What information does IRS Form W9S require?
Part I collects the Student or Borrower Identification (Name, Address, TIN); Part II is the Student Loan Certification; and Part III provides optional Requester Information like tuition account numbers.
When is IRS Form W9S due?
The source does not state a specific filing deadline for submission to the requester, but it notes that beginning in 2026, taxpayers claiming certain credits require a valid SSN issued before the due date of the return.
Where do I file IRS Form W9S?
The instruction states: "Give form to the requester. Do not send to the IRS."
How do I complete IRS Form W9S?
All parties must complete Part I first by entering their details. If applicable, sign the certification in Part II; do not sign if it is a mixed-use loan. Part III can be completed optionally for convenience.
What happens if IRS Form W9S is filed incorrectly?
Generally, failing to furnish your correct SSN or ITIN subjects you to a penalty of $50 unless the failure is due to reasonable cause and not willful neglect.
Who must fill out Part I of Form W-9S?
All students or borrowers must complete Part I, which includes providing their name, taxpayer identification number, and address. Check that all fields in Part I are completed before filing.
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