Form W-9S Frequently Asked Questions

What is a Form W-9S?
Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, is a federal form created by the U.S. Internal Revenue Service (IRS). Form W-9S is used by students to provide their U.S. taxpayer identification number to their educational institution and student loan lender (if the student is receiving student loans). Student loan providers may also use Form W-9S to certify how funds from a student loan are being used.

What is a Taxpayer Identification Number (TIN)?
For most individuals, their TIN is their U.S. Social Security number (SSN). If you are ineligible for a Social Security number but are required to file a U.S. federal income tax return, your TIN will be the Individual Taxpayer Identification Number (ITIN) issued by the IRS. The TIN you provide will be listed on the Form 1098-T, Tuition Statement, issued to you by WVU. Additional information on Form 1098-T can be found in the Form 1098-T Frequently Asked Questions.

I do not have a student loan. Why am I being asked to complete this form?
Form W-9S is a dual purpose form for use by both educational institutions and student loan lenders. WVU is requesting Form W-9S in connection with your WVU student account and issuance of Form 1098-T, Tuition Statement. This request is made to both students with student loans and without student loans and is not related in any way to your student loan recipient status.

WVU sends Form W-9S annually to all students that do not have a TIN recorded in WVU's records. We are required under IRS regulations to request the TIN from all students do not have a TIN on file. Failure to request student TINs can lead to WVU being fined by the IRS.

I thought I already gave WVU my SSN when I filled out the Free Application for Federal Student Aid (FAFSA). Why do you need it again?
WVU and other institutions only receive the results and recommend financial assistance plans from the FAFSA. We do not have access to the information entered by students and their families on the FAFSA (including student SSNs and family income information). Information entered by students on the FAFSA is only accessible by the U.S. Department of Education.

I do not attend WVU. I am still in high school.
If you are enrolled in a dual credit course through your high school, WVU is required to issue a Form 1098-T reporting your qualified tuition expenses.

Do I need to fill out the entire Form W-9S?
No. WVU only needs you to complete Part 1. You do not need to fill out any other parts.

Can I e-mail the completed form back to WVU?
No. E-mail is not a secure transfer method for sensitive personal information or for documents contain sensitive personal information (including but not limited to Social Security numbers). LiquidFiles is a secure tool used by WVU to electronically transfer documents with sensitive permanent information.

Students who are also employed by WVU (including those employed as a graduate assistant) can log in to LiquidFiles using their WVU credentials and send the document to Tax Services. Students that are not employed by WVU who wish to return the form electronically can contact Tax Services to request a single-use LiquidFiles link to submit their completed Form W-9S.

How can I return the form if I do not want to return it electronically?
You can mail the completed Form W-9S to Tax Services at the following address:

WVU Tax Services
One Waterfront Place
PO Box 6005
Morgantown, WV 26506-6005

My parent(s)/legal guardian(s) pay my tuition and claim me for tax purposes. Should I still put my name on the form?
Yes. This form should be completed with only the student's information. Form W-9S is a request for the student's TIN. Form 1098-T is always issued in the student's name and reported under the student's TIN. If a student is claimed by a parent or legal guardian for tax purposes, that individual may then be able to use the information on Form 1098-T when preparing their tax returns.