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Official form guide
Form W9S: Request for Student's or Borrower's Taxpayer Identification Number and Certification
IRS Form W-9S is used to provide a student’s or borrower’s SSN or ITIN to a lender or educational institution and, when applicable, certify loan proceeds are used solely for qualified higher‑education expenses. Failure to furnish a correct SSN/ITIN incurs a $50 penalty.
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IRS Form W9S - Request for Student's or Borrower's Taxpayer Identification Number and Certification
IRS Form W-9S is used to provide a student’s or borrower’s SSN or ITIN to a lender or educational institution and, when applicable, certify loan proceeds are used solely for qualified higher‑education expenses. Failure to furnish a correct SSN/ITIN incurs a $50 penalty.
Risk Radar
Scan points- 1Failing to provide the correct SSN or ITIN can trigger a $50 penalty.
- 2Leaving the SSN or ITIN field blank or entering an incorrect number in Part I.
- 3Not signing and dating Part II when a student‑loan certification is required.
- 4Omitting the borrower’s address or using an incomplete address in Part I.
- 5Failing to write “Applied For” when no SSN or ITIN is currently available.
Plain English
Form W‑9S lets a student or loan borrower give their Social Security or ITIN to the school or lender and, if the loan is for school costs, certify the money will only pay those costs. The form must be signed and returned to the requester, not the IRS.
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 you need to provide your correct SSN or ITIN to a lender or educational institution and, if applicable, certify that loan proceeds are used solely for qualified higher‑education expenses.
- Do not use it when the loan proceeds are not solely for qualified higher‑education expenses or the loan is a mixed‑use loan.
- Check Form W-7 instead when you need to apply for an ITIN because you are not eligible for an SSN.
Form selector
Use this form or another form?
Need an SSN and do not have one
SSN is required for W‑9S certification
✓ Verify you can obtain an SSN from the SSA before completing W‑9S
Not eligible for SSN and need a taxpayer ID
ITIN can be used on W‑9S when SSN is unavailable
✓ Confirm Form W‑7 is completed and accepted before using W‑9S
Lender must report loan interest on Form 1098‑E
Certification on W‑9S enables lender to issue 1098‑E
✓ Ensure Part II certification is signed before lender files 1098‑E
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
Name of student or borrower
Legal name as on tax records · Part I of Form W‑9S
Taxpayer identification number
SSN, ITIN, or the words “Applied For” · Part I of Form W‑9S
Signature of borrower
Handwritten signature · Part II of Form W‑9S
Certification statement
Declaration that loan proceeds are solely for qualified expenses · Part II of Form W‑9S
Requester information (optional)
Requester’s name, address, tuition or loan account number · Part III of Form W‑9S
Before you submit
- 1Verify the form revision date reads January 2026
- 2Complete all required fields in Part I (name, address, SSN/ITIN)
- 3Write “Applied For” in the SSN/ITIN box if you have applied for one
- 4Sign and date Part II only if the loan proceeds are solely for qualified expenses
- 5Do not sign Part II for mixed‑use loans
- 6Include Part III only if the requester provided its name and address
- 7Keep a copy of the completed form for your records
- 8Deliver the form to the requester; do not send it to the IRS
How to file this form
- 1Enter your name, mailing address, and SSN/ITIN in Part I
- 2If applicable, certify in Part II that loan proceeds are used solely for qualified higher‑education expenses
- 3Add optional requester information in Part III if requested
- 4Sign and date the form where indicated
- 5Give the completed form to the lender or educational institution that requested it
- 6Retain a copy of the signed form for your records
Known limitations
- 1The form is not for non‑student loans or loans that are not used solely for qualified education expenses
- 2Do not use the form when the loan is a mixed‑use loan; certification is not required and signing is prohibited
- 3If the borrower and student are different persons, two separate Form W‑9S must be completed—one for each
- 4A deactivated ITIN may be entered, but you must apply to renew it before filing a tax return
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.
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Fillable formOpen in Editor->Form W-9S (Rev. January 2026) is the current edition; the source directs users to the latest information page at www.irs.gov/FormW9S. Beginning in 2026, taxpayers claiming the American Opportunity Credit or Lifetime Learning Credit must have a valid SSN issued before the return due date.
What changed or needs a fresh check
- Edition date — confirm the revision reads January 2026 on the form
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm signature and date appear in Part II
- Electronic submission — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Retain your copy of the signed Form W‑9S
- 2Expect the lender to issue Form 1098‑E based on the certification you signed
- 3If you discover an error, submit a corrected Form W‑9S to the requester promptly
- 4Monitor for any penalty notice if the SSN/ITIN provided is incorrect
Sources
- SRCForm p.1 — revision date is January 2026 (Rev. January 2026).
- SRCForm p.1 — directs users to the latest information page at www.irs.gov/FormW9S.
- SRCForm p.1 — purpose: give correct SSN or ITIN to the requester and certify loan proceeds are used for qualified expenses.
- SRCForm p.1 — identification requirement: beginning in 2026, taxpayers claiming the American Opportunity Credit or Lifetime Learning Credit must have a valid SSN issued before the return due date.
- SRCForm p.1 — taxpayer identification number field: enter SSN, ITIN, or write “Applied For”.
- SRCForm p.1 — deactivated ITIN may still be used on Form W‑9S.
- SRCForm p.2 — certification in Part II required for loan proceeds solely for qualified higher‑education expenses.
- SRCForm p.2 — penalty of $50 for failure to furnish correct SSN or ITIN.
- SRCForm p.2 — misuse of SSN or ITIN may lead to civil and criminal penalties for the requester.
- SRCForm p.2 — Part III requester information is optional.
Common confusion points
Do I need to fill out Part III?
It is optional and only for the requester's convenience.
→ Check whether the requester asked for their name, address, or account numbers.
Can I write “N/A” for the SSN/ITIN field?
The form instructs to write “Applied For” if you have applied for a number.
→ Use the phrase “Applied For” instead of “N/A”.
Do I have to sign Part II for a revolving line of credit?
Signing is allowed only if the line of credit is used solely for qualified expenses.
→ Confirm the loan use before signing Part II.
What if my ITIN is deactivated?
The source says a deactivated ITIN can still be used on the form, but you must renew it for tax filing.
→ Plan to renew the ITIN before you need to file a tax return.
Do I send this form to the IRS?
The instructions state “Do not send to the IRS.”
→ Deliver the form only to the requesting lender or institution.
Do I need a SSN to claim an education credit?
Beginning in 2026, taxpayers claiming the credit must have a valid SSN.
→ Verify you have a work‑eligible SSN before claiming the credit.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1098-E — lender may not issue Form 1098‑E if the certification is missing or incomplete
Questions about IRS Form W9S
What is IRS Form W9S used for?
Form W‑9S lets a student or loan borrower give their Social Security or ITIN to the school or lender and, if the loan is for school costs, certify the money will only pay those costs. The form must be signed and returned to the requester, not the IRS.
Who must file IRS Form W9S?
Students or borrowers who are asked for their SSN or ITIN must complete Form W‑9S. If a parent or other person borrows for a student, both the student and the borrower each file a separate form.
What information does IRS Form W9S require?
Part I collects the student’s or borrower’s name, address, and SSN or ITIN. Part II (for student loans) requires a certification that loan proceeds will be used only for qualified education expenses and a signature with date. Part III is optional requester information.
Where do I file IRS Form W9S?
Give the completed Form W‑9S to the requester. Do not send the form to the IRS. The requester may accept paper or electronic submissions.
How do I complete IRS Form W9S?
Enter the name, mailing address, and SSN, ITIN, or write “Applied For” in Part I. If the form is for a student loan, sign and date the certification in Part II. Optionally, the requester can fill in Part III. Submit the form to the requester, either on paper or electronically.
What happens if IRS Form W9S is filed incorrectly?
Providing an incorrect SSN or ITIN can trigger a $50 penalty, and failing to sign the loan certification may prevent the lender from issuing Form 1098‑E for student‑loan interest.
Do I need to fill out Part III?
It is optional and only for the requester's convenience. Check whether the requester asked for their name, address, or account numbers.
Can I write “N/A” for the SSN/ITIN field?
The form instructs to write “Applied For” if you have applied for a number. Use the phrase “Applied For” instead of “N/A”.
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