IRS Form W-9S Instructions
If you are a college student, or the parent of one, your college may ask you to complete IRS Form W-9S, Request for Student’s or Borrower’s Taxpayer Identification Number and Certification, so they can send you the appropriate tax forms regarding tuition and student loan interest.
In this article, we’ll walk through everything you should know about IRS Form W-9S, including:
- How to complete this tax form
- Why IRS Form W-9S is important for tax purposes
Let’s begin by going over the form.
Contents
Table of contents
How do I complete IRS Form W-9S?
There are three parts to IRS Form W-9S:
- Part I: Student or Borrower Identification
- Part II: Student Loan Certification
- Part III: Requester Information
Let’s go over each part in more detail.
Part I: Student or Borrower Identification
In Part I, enter the student’s or borrower’s personal information. Be sure to complete all fields.
Name and address of student or borrower
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 and mailing address of the borrower if the request for the borrower’s SSN or
ITIN is being made because of a student loan.
Note from the IRS instructions
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), you should complete two Forms W-9S, one for the student and one for the loan borrower.
Taxpayer identification number
Enter your Social Security number or individual taxpayer identification number (ITIN) here.
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.
If the IRS has deactivated your ITIN, you may still use it on Form W-9S. However, you will have to apply to renew your deactivated ITIN when you need to file a tax return.
Part II: Student Loan Certification
By signing Part II, you are certifying that all of the loan proceeds are solely used to pay for qualified higher education expenses.
Qualified higher education expenses
Qualified higher education expenses 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. IRS Publication 970, Tax Benefits For Education, breaks this down a little further.
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.
Filing considerations
There are a couple of things that you should know about IRS Form W-9S.
Identification requirements
Beginning in 2026, taxpayers claiming the American Opportunity Credit or Lifetime Learning Credit on IRS Form 8863 will be required to have a Social Security number (SSN) that
- Is valid for work and
- That was issued before the due date of the return
In cases where the individual claiming the credit is not the student for whom the tuition and related expenses were paid, the student will also need a valid SSN in order to qualify for the tax credit.
Why do I need to complete IRS Form W-9S?
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 Internal Revenue Service, and to furnish a statement to you.
For students, this will be your SSN or, if you are not eligible to obtain an SSN, enter 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 claim an education credit (American Opportunity Credit or Lifetime Learning Credit).
Video walkthrough
Frequently asked questions
College students and parents use IRS Form W-9S to give their Social Security number (SSN) or individual taxpayer identification number (ITIN) to an educational institution or a lender of a student loan, and to certify that the proceeds of a loan are being used, or will be used, solely to pay for qualified higher education expenses.
According to the IRS, completing Form W-9S allows the educational institution to properly report tuition and related expenses, as well as student loan interest for tax purposes. The IRS does require taxpayers to complete IRS Form W-9S
Where can I find IRS Form W-9S?
You can find RIS Form W-9S on the Internal Revenue Service website. For your convenience, we’ve attached a copy of the latest version here, in this article.
