Give form to the requester. Do not send to the IRS. _FormW-9S Request for Student’s or Borrower’s Social Security Number and Certification (Rev. October 2000) Department of the Treasury Internal Revenue Service Name of student or borrower (See instructions.) City, state, and ZIP code Student or Borrower Identification (All must complete.) Student Loan Certification (Complete for student loans only.) I certify that all of the loan proceeds are solely to pay for qualified higher education expenses. Sign Here Signature of borrower³ Date³ Form   W-9S   (Rev. 10-2000) Part I Address (number, street, and apt. or suite no.) Cat. No. 25240C Social security number Part II General Instructions Purpose of form. An eligible educational institution, such as a college or university, or a lender of a student loan must get your correct social security number (SSN) to file certain information returns with the IRS and to furnish a statement to you. The returns they must file contain information about qualified tuition and related expenses (Form 1098-T, Tuition Payments Statement) and student loan interest (Form 1098-E, Student Loan Interest Statement). The information about your tuition will help to determine whether you, or the person who can claim you as a dependent, may take the Hope credit or lifetime learning credit to reduce Federal income tax. The information about your student loan interest will help to determine your deduction for such interest. For more information, see Pub. 970, Tax Benefits for Higher Education. Use Form W-9S to give your correct SSN to the person requesting it and, if applicable, to certify that the proceeds of a loan are being used, or will be used, solely to pay for qualified higher education expenses. You are required to provide the requested information. Note: The educational institution or lender may request your SSN and certification using Form W-9S or by other means, such as electronically. Specific Instructions Part I—Student or Borrower Identification Name. Enter the name of the student if the request for the student’s SSN is being made because of tuition payments. Enter the name of the borrower if the request for the borrower’s SSN is being made because of a student loan. Social security number. Enter your SSN. If you have an IRS individual taxpayer identification number (ITIN) because you are not eligible to obtain an SSN, enter the ITIN. If you do not have an SSN or ITIN and you have applied for one or you intend to apply for one soon, write  “Applied  For”  in  the space provided. How to get an SSN or ITIN. If you do not have an SSN and you are eligible to get one, apply for one immediately. To apply for an SSN, see Form SS-5, Application for a Social Security Card, from your local Social Security Administration. To apply for an ITIN because you are not eligible to get an SSN, see Form W-7, Application for IRS Individual Taxpayer Identification Number, from the IRS by calling 1-800-TAX-FORM (1-800-829-3676) or from the IRS’s Internet Web Site at www.irs.gov. Address. Enter your mailing address. Part II—Student Loan Certification Requester Information (Optional) Part III Requester’s name and address Tuition account number Loan account number Note: If you pay tuition to and have a student loan from the same educational institution and the student is not the loan borrower, for example, if the loan borrower is the student’s parent, complete two Forms W-9S—one for the student and one for the loan borrower. If your loan is a student loan incurred solely to pay for qualified higher education expenses, sign the certification in Part II. If you do not sign the certification, the lender may not issue or file Form 1098-E for student loan interest on your behalf. Do not sign the certification for a mixed use loan because such a loan is not used solely for qualified higher education expenses. However, you may sign the certification for a revolving line of credit or similar loan if you use the line of credit solely to pay for qualified higher education expenses. You must complete this part.