Penalties Failure to furnish correct SSN. If you fail to furnish your correct SSN to the requester, you are subject to a penalty of $50 unless your failure is due to reasonable cause and not to willful neglect. Misuse of SSNs. If the requester discloses or uses your SSN in violation of Federal law, the requester may be subject to civil and criminal penalties. Privacy Act Notice Section 6109 of the Internal Revenue Code requires you to give your correct SSN to persons who must file information returns with the IRS to report certain information. The IRS uses the numbers for identification purposes and to help verify the accuracy of your tax return. The IRS may also provide this information to the Department of Justice for civil and criminal litigation and to cities, states, and the District of Columbia to carry out their tax laws. Page 2 Form W-9S (Rev. 10-2000) Part III—Requester Information This part is not required to be completed. It is provided for the convenience of the requester to help identify the account to which this Form W-9S relates. The requester may enter its name and address and a tuition or loan account number. Note: For information about electronic submission of Forms W-9S, see the Instructions for Forms 1098-E and 1098-T. Qualified higher education expenses. These expenses are the costs of attending an eligible educational institution, including graduate school, on a half-time basis. Generally, these costs include tuition, fees, room and board, books, equipment, and other necessary expenses, such as transportation.