W-9SRequest for Student's or Borrower's Taxpayer Identification Number and Certification
“Recent developments: None at this time.”irs.gov, About Form W-9S · checked 2026-11-02
- Source
- irs.gov/pub/irs-pdf/fw9s.pdf
- Size
- 71,433 bytes
- SHA-256
- Revision (page)
- Jan 2026
- Revision (footer)
- Form W-9S (Rev. 1-2026) ✓ match
- Fetched
- 2026-11-02 07:30 UTC
Form W-9S is the student and borrower version of the W-9. A college, university or student-loan lender asks for it to get your correct SSN or ITIN, because it has to file Form 1098-T (tuition) or Form 1098-E (student loan interest) and send you a copy. Those statements help decide whether you, or whoever claims you as a dependent, can take an education credit or the student loan interest deduction. Part I is required for everyone. Part II is a certification for student loans only, and Part III is optional information for the requester. You give the form to the school or lender, not to the IRS. The January 2026 revision notes a new identification requirement for the education credits.
The official PDF opens here.
- 1Fill
- 2Sign
- 3Flatten (optional)
- 4Download
The school or lender.
The requester uses your number on Form 1098-T or 1098-E. The form says where it goes.
“Give form to the requester. Do not send to the IRS.”
Form W-9S (Rev. 1-2026), page 1SSN rule for education credits.
Beginning in 2026, the person claiming the American Opportunity or Lifetime Learning Credit needs an SSN valid for work, issued before the return's due date; if the student is someone else, the student needs one too.
“Beginning in 2026, taxpayers claiming the American Opportunity Credit or Lifetime Learning Credit 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.”
Form W-9S (Rev. 1-2026), What’s NewOnly Part II is signed.
The signature is the borrower's student-loan certification. Sign it only if every dollar of the loan pays qualified higher education expenses; do not sign for a mixed-use loan. The requester may ask for the form on paper or electronically.
“Do not sign the certification for a mixed use loan because such a loan is not used solely for qualified higher education expenses.”
Form W-9S (Rev. 1-2026), Part IIRevision history
We check the IRS forms list every day and hash the PDF bytes every week. irs.gov’s last-modified header is not reliable, so we compare the bytes. This list starts when our crawler first saw the form.
| Edition | Status | Fields |
|---|---|---|
| Rev. January 2026 | Current | baseline |
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Is there a 2026 W-4? Yes. Form W-4 (2026) is the edition on irs.gov now.
Sources
- About Form W-9S (irs.gov) · checked 2026-10-05
- Form W-9S (Rev. January 2026), PDF with instructions · checked 2026-10-05
- IRS page for Form W-9S · crawled 2026-11-02
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