W-9S Form

What is a W-9S Form

W-9S form purpose is similar to a standard W9 Form specifically designed for students or borrowers to provide their TIN and certification. Educational institutions or lenders use this form to obtain the correct TIN of the student or borrower to report information to the IRS related to tuition and related expenses and student loan interest. It includes sections for the student or borrower's identification, student loan certification (if applicable), and optional requester information. The form helps determine eligibility for tax benefits related to education expenses and student loan interest deductions.

How To Fill Out IRS W-9S Form

Here are the step-by-step instructions for filling out the IRS W-9S Form:

Step 1: Name and address

Enter the name and mailing address of the student or borrower. If the form is being filled out in relation to tuition payments, enter the student's information.

Note: If it's for a student loan, enter the borrower's information.

Step 2: Taxpayer’s Identifying Number

Enter your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). If your ITIN has been deactivated, you can still use it on Form W-9S but must renew it when filing a tax return.

Step 3: Sign and date (for student loans only)

This part should be completed only if your student loan is incurred solely to pay for qualified higher education expenses. Sign the certification to confirm that all loan proceeds will be used solely for these expenses. Do not sign if the loan is for mixed-use. You may sign for a revolving line of credit or similar loan if it's used solely for qualified higher education expenses.

Step 4: Requester information (optional)

This section is optional and provided for the requester's convenience (e.g., educational institution or lender). It may include the requester's name, address, and tuition or loan account number.

Additional Form W-9S Instructions

How to get an SSN or ITIN

• For an SSN, use Form SS-5 from the Social Security Administration.
• For an ITIN, because you are not eligible for an SSN, use Form W-7.

Electronic submissions

The educational institution or lender may request your SSN or ITIN and certification on paper or electronically.

Remember to sign and date the form where applicable and provide it to the requester, not to the IRS. This form helps report information about tuition and related expenses (Form 1098-T) and student loan interest (Form 1098-E), which can affect tax deductions and credits related to education.