Fill Out IRS Form W-9S Online
Request for Student's or Borrower's Taxpayer Identification Number and Certification
Internal Revenue Service
Provides a student's or loan borrower's taxpayer identification number to an educational institution or lender for tax reporting on Forms 1098-T and 1098-E.
Reviewed July 2026
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IRS Form W-9S, the Request for Student's or Borrower's Taxpayer Identification Number and Certification, is how a student or loan borrower gives a Social Security number or ITIN to an educational institution or a student loan lender. Schools and lenders need the number to file information returns, Form 1098-T for tuition and Form 1098-E for student loan interest, and to furnish statements to the student or borrower. The completed form goes to the school or lender that requested it, never to the IRS.
You can fill out Form W-9S in the Universal PDF editor. Enter your identification details, sign the student loan certification if it applies, then download the PDF and deliver it to the requester. Many schools also accept the same information electronically through their student portals.
Why schools and lenders request Form W-9S
An eligible educational institution must have a student's correct taxpayer identification number to file Form 1098-T, and a lender needs the borrower's number to file Form 1098-E. Those information returns feed into education credits, such as the American Opportunity Credit and Lifetime Learning Credit claimed on Form 8863, and the student loan interest deduction.
Failing to furnish a correct number has consequences. The IRS can impose a penalty on a person who does not provide a correct SSN or ITIN to a requester without reasonable cause, and missing or false information can prevent the school from filing Form 1098-T or the lender from filing Form 1098-E on your behalf, which in turn complicates claiming education tax benefits.
How to fill out the form
The form has three short parts, and only the first is always required:
- Part I identifies the student or borrower. Enter the name and mailing address of the student when the request relates to tuition, or of the borrower when it relates to a student loan, then enter the SSN or ITIN in the taxpayer identification number box.
- If you have applied for a number or intend to apply soon, write Applied For in the space instead of leaving it blank.
- Part II is the student loan certification. Sign it only when the loan is used solely to pay qualified higher education expenses. Without this signature, the lender may not issue or file Form 1098-E for your interest.
- Do not sign Part II for a mixed use loan that also covers other spending. A revolving line of credit can be certified only if it is used solely for qualified higher education expenses.
- Part III is optional requester information, where the school or lender may record its name, address, and a tuition or loan account number to match the form to your account.
- Deliver the completed form to the requester. Do not mail it to the IRS.
If you do not have an SSN or ITIN yet
Applicants eligible for a Social Security number use Form SS-5 through the Social Security Administration. People who are not eligible for an SSN apply for an individual taxpayer identification number with IRS Form W-7.
A deactivated ITIN can still be used on Form W-9S, though it must be renewed before filing a tax return. Note the identification requirement described on the current form: taxpayers claiming the American Opportunity Credit or Lifetime Learning Credit need an SSN valid for work issued before the return's due date, and when the person claiming the credit is not the student, the student also needs a valid SSN.
One household, two forms
When the tuition account and the loan belong to different people, each person completes a separate W-9S. The common example on the form is a parent who borrows a student loan while the student pays tuition at the same institution: the school needs one form for the student's tuition reporting and one for the parent's loan reporting.
Requesters can collect the SSN or ITIN and the certification on paper or electronically, so check whether your school's portal already handles it before submitting a duplicate paper form.
Frequently asked questions
No. The form goes to the educational institution or lender that requested it. The instruction is printed at the top of the form itself: give the form to the requester, do not send it to the IRS.
It certifies that all of the loan proceeds pay qualified higher education expenses. Lenders rely on it to issue and file Form 1098-E for your student loan interest, so leaving it unsigned can mean no interest statement for that loan.
No. The instructions say not to sign the certification for a mixed use loan, since it is not used solely for qualified higher education expenses.
Write Applied For in the taxpayer identification number space. Use Form SS-5 to request an SSN or Form W-7 to request an ITIN if you still need to apply.
Schools must report a correct taxpayer identification number on Form 1098-T. If the number on file is missing or does not match IRS records, the school will request a W-9S so its filings and your copy are accurate.
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