Line Name: Name of student or borrowerRequiredThe student's name if the TIN is requested because of tuition payments (Form 1098-T), or the borrower's name if it is requested because of a student loan (Form 1098-E). Everyone completes Part I.Where it goes wrongOne form for both when the student is not the loan borrower (for example a parent borrower at the same school); the instructions call for two Forms W-9S, one for the student and one for the borrower.Open the line in the tableLine TIN: Taxpayer identification numberRequiredThe student's or borrower's SSN, or ITIN if not eligible for an SSN. Someone who has applied for a number, or intends to apply soon, writes "Applied For"; a deactivated ITIN may still be used on Form W-9S. From 2026, the American Opportunity and Lifetime Learning Credits require an SSN valid for work and issued before the return's due date.Where it goes wrongFailing to furnish the correct SSN or ITIN generally carries a $50 penalty unless due to reasonable cause and not willful neglect.Open the line in the tableLine Address: Address (number and street)RequiredThe mailing address of the student (tuition) or the borrower (student loan).Open the line in the tableLine Apt. or suite no.: Apt. or suite no.If applicableApartment or suite number of the mailing address, if any.Open the line in the tableLine City: CityRequiredCity of the mailing address.Open the line in the tableLine State: StateRequiredState of the mailing address.Open the line in the tableLine ZIP code: ZIP codeRequiredZIP code of the mailing address.Open the line in the tablePart II: Student loan certificationRequired if student loanBorrowers only: "I certify that all of the loan proceeds are solely to pay for qualified higher education expenses." Those are the costs of attending an eligible educational institution, including graduate school, at least half time (generally tuition and certain related expenses). Do not certify a mixed use loan; a revolving line of credit may be certified if used solely for those expenses.Where it goes wrongIf the borrower does not sign the certification, the lender may not issue or file Form 1098-E for the student loan interest.Open the line in the tableSignature: Signature of borrower and dateRequired if student loanThe borrower signs and dates the Part II certification. There is no signature line for a student giving a TIN for tuition (Form 1098-T), and the form has no backup withholding certification.Open the line in the tablePart III: Requester's name and addressOptionalNot required. It is for the requester's convenience in identifying the account; the requester may enter its name and address.Open the line in the tableLine Tuition account number: Tuition account numberOptionalThe requester may enter a tuition account number to identify the account the form relates to.Open the line in the tableLine Loan account number: Loan account numberOptionalThe requester may enter a loan account number to identify the account the form relates to.Open the line in the tableHover over a line for what belongs there and where it goes wrong; click to open the line in the table below. On a touch screen, tap the line to jump to the row.
Who completes it and who asks for it
A student completes Part I when an eligible educational institution requests it for Form 1098-T reporting; a borrower completes Part I and signs the Part II certification when a lender requests it for Form 1098-E. Part III, Requester Information, is optional and is for the requester: its name and address and a tuition or loan account number. If the student is not the borrower (a parent who took out the loan, for example) and both deal with the same institution, two Forms W-9S are completed, one for the student and one for the borrower. The form says the student or borrower is required to provide the information, and the institution or lender may request it on paper or electronically.
What is new for 2026. Beginning in 2026, a taxpayer claiming the American Opportunity Credit or Lifetime Learning Credit must have an SSN that is valid for work and was issued before the due date of the return. If the person claiming the credit is not the student, the student also needs a valid SSN. An ITIN on the W-9S still lets the institution file the 1098-T, but it will not support those credits.
Line by line
Every line of Form W-9S (Rev. January 2026), in form order, with what goes on it and where it goes wrong, from the Form W-9S (Rev. January 2026) Specific Instructions (printed on the form).
| Line | What it is | What goes here |
|---|---|---|
| Part I. Student or Borrower Identification | ||
| Name | Name of student or borrower | RequiredThe student's name if the TIN is requested because of tuition payments (Form 1098-T), or the borrower's name if it is requested because of a student loan (Form 1098-E). Everyone completes Part I. Where it goes wrong: One form for both when the student is not the loan borrower (for example a parent borrower at the same school); the instructions call for two Forms W-9S, one for the student and one for the borrower. |
| TIN | Taxpayer identification number | RequiredThe student's or borrower's SSN, or ITIN if not eligible for an SSN. Someone who has applied for a number, or intends to apply soon, writes "Applied For"; a deactivated ITIN may still be used on Form W-9S. From 2026, the American Opportunity and Lifetime Learning Credits require an SSN valid for work and issued before the return's due date. Where it goes wrong: Failing to furnish the correct SSN or ITIN generally carries a $50 penalty unless due to reasonable cause and not willful neglect. |
| Address | Address (number and street) | RequiredThe mailing address of the student (tuition) or the borrower (student loan). |
| Apt. or suite no. | Apt. or suite no. | If applicableApartment or suite number of the mailing address, if any. |
| City | City | RequiredCity of the mailing address. |
| State | State | RequiredState of the mailing address. |
| ZIP code | ZIP code | RequiredZIP code of the mailing address. |
| Part II. Student Loan Certification | ||
| Part II | Student loan certification | Required if student loanBorrowers only: "I certify that all of the loan proceeds are solely to pay for qualified higher education expenses." Those are the costs of attending an eligible educational institution, including graduate school, at least half time (generally tuition and certain related expenses). Do not certify a mixed use loan; a revolving line of credit may be certified if used solely for those expenses. Where it goes wrong: If the borrower does not sign the certification, the lender may not issue or file Form 1098-E for the student loan interest. |
| Signature | Signature of borrower and date | Required if student loanThe borrower signs and dates the Part II certification. There is no signature line for a student giving a TIN for tuition (Form 1098-T), and the form has no backup withholding certification. |
| Part III. Requester Information | ||
| Part III | Requester's name and address | OptionalNot required. It is for the requester's convenience in identifying the account; the requester may enter its name and address. |
| Tuition account number | Tuition account number | OptionalThe requester may enter a tuition account number to identify the account the form relates to. |
| Loan account number | Loan account number | OptionalThe requester may enter a loan account number to identify the account the form relates to. |
What the requester relies on
The requester keeps the form and uses the TIN on Forms 1098-T and 1098-E. The request may be on paper or electronic; the Instructions for Forms 1098-E and 1098-T cover electronic submission. A student or borrower who fails to furnish a correct SSN or ITIN is subject to a $50 penalty unless the failure is due to reasonable cause. An educational institution that has properly solicited the TIN and still lacks it can file the 1098-T without it and certify that it met the solicitation requirements; IRC 6724(f)IRC 6724Internal Revenue Code, Cornell LII then bars the penalty for the missing TIN. Nothing here triggers backup withholding: tuition and loan interest flow to the requester, not from it.
How this form produces notices
- Names captured for a different purpose. Student information systems carry preferred names; the 1098-T needs the SSA name. Reconcile at enrollment.
- Borrowers who marry after graduation are the classic 1098-E mismatch; a name change at the SSA after the W-9S was signed makes the pair fail.
- Parent PLUS loans. The parent is the borrower and signs the W-9S; the student's SSN belongs on the 1098-T, not the 1098-E. The form calls for two Forms W-9S in this case.
Questions people ask about Form W-9S
Is the W-9S required?
W-9S is the IRS form for the request. The form tells the student or borrower they are required to provide the information, and a borrower who does not sign the Part II certification may not get a Form 1098-E.
Can it be collected electronically?
Yes. The form says the institution or lender may request the SSN or ITIN and the certification on paper or electronically, and points to the Instructions for Forms 1098-E and 1098-T for electronic submission.
Does the student sign a W-9S?
No. The only signature is the borrower's, under the Part II student loan certification. A student giving a TIN for Form 1098-T signs nothing.
What if a student refuses?
The student is subject to a $50 penalty for failing to furnish a correct SSN or ITIN unless there is reasonable cause. Keep the solicitation record and file the 1098-T with the solicitation certification; IRC 6724(f)IRC 6724Internal Revenue Code, Cornell LII bars the penalty on the institution.
The other certification forms
W-9 · W-8BEN · W-8BEN-E · W-8ECI · W-8EXP · W-8IMY · W-8CE · 8233 · Comparison table
Sources: Form W-9S (Rev. January 2026) and its instructions; Instructions for Forms 1098-E and 1098-T (2026); Publication 1586; Regulations 1.6050S-1 and 1.6050S-3; IRC 6724(f)IRC 6724Internal Revenue Code, Cornell LII.