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WVU-CO-33 Student Taxpayer Identification Number Policy

West Virginia University Policy

Division of Administration and Finance
WVU-CO-33


STUDENT TAXPAYER IDENTIFICATION NUMBER POLICY

PURPOSE

To ensure that all students who attend West Virginia University have a valid taxpayer identification number to allow the University to report to the Internal Revenue Service (IRS) on their behalf.

SCOPE

This policy applies to all University students, including those on the regional campuses.

DEFINITION

A valid taxpayer identification number can consist of either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). SSN’s are issued by the Social Security Administration to any U.S. Citizen or Nonresident Alien individual who is eligible for employment. ITIN’s are issued by the IRS to any individual who is ineligible for an SSN.

POLICY

Due to reporting requirements imposed upon the University by the Internal Revenue Service, the University must require all students attending the University to provide a valid taxpayer identification number. This includes either a valid U.S. Social Security Number (SSN) or a valid Individual Taxpayer Identification Number (ITIN).

All new students who cannot present the University with a valid taxpayer identification number will be issued a temporary identification number by the University (Admissions & Records). This temporary number will begin with the digits “89X” (the Social Security Administration does not use this series of numbers), where the “X” corresponds to a specific number for each campus. The temporary number issued to students is only valid for one academic term.

The student must provide the University with a valid taxpayer identification number before pre-registration begins for the next academic term. Failure to provide the University with such a number within the specified grace period will cause the student’s records to be placed on hold. The student will be unable to register for additional classes or modify an existing class schedule after the end of the specified grace period, until a valid taxpayer identification number is provided.

PROCEDURE

Procedure development rests with the Controller’s Office – Tax and Payroll Accounting.

RESPONSIBILITY FOR IMPLEMENTATION

The responsibility for implementation of this policy rests with the Controller’s Office – Tax and Payroll Accounting. The Controller’s Office, at 293-4002 or P.O. Box 6001, is available to answer questions or provide additional information regarding this policy.

RESPONSIBILITY FOR INTERPRETATION

The responsibility for interpretation of this policy rests with the Controller, West Virginia University.

Effective Date: October 21, 1998
Approved By: Scott C. Kelley, Vice President