Purpose of form. An eligible educational institution, such as a Gordon College, must get your correct identifying number to file certain information returns with the IRS and to furnish a statement to you. For students, this will be your SSN or, if you are not eligible to obtain an SSN, enter your individual taxpayer identification number (ITIN). The returns we are obligated to file contain information about qualified tuition and related expenses (Form 1098-T, Tuition Statement). The information about your tuition will help to determine whether you, or the person who can claim you as a dependent, may claim an education credit (American Opportunity Credit or Lifetime Learning Credit). See Form 8863, Education Credits, for details.
Use Form W-9S to give your correct SSN or ITIN to the person requesting it. You are required to provide the requested information.
Note: The educational institution may request your SSN or ITIN and certification on paper or electronically.
Specific Instructions: Student Identification
You must complete this part. Name and address. Enter the name and mailing address of the student if the request for the student’s SSN or ITIN is being made because of tuition payments. Taxpayer’s identifying number. Enter your SSN or 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. If the IRS has deactivated your ITIN, you may still use it on Form W-9S. However, you will have to apply to renew your deactivated ITIN when you need to file a tax return. For more information, see the Instructions for Form W-7. How to get an SSN or ITIN. To apply for an SSN, use Form SS-5, Application for a Social Security Card, that you can get from your local Social Security Administration office or get this form online at www.SSA.gov/forms. You may also get this form by calling 800-772-1213. To apply for an ITIN because you are not eligible to get an SSN, use Form W-7, Application for IRS Individual Taxpayer Identification Number. Go to www.irs.gov/FormW7 to view, download, or print Form W-7. Or you can go to www.irs.gov/OrderForms to place an order and have Form W-7 mailed to you within 15 business days.
Penalties
Failure to furnish correct SSN or ITIN. Generally, if you fail to furnish your correct SSN or ITIN 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 SSN or ITIN. If the requester discloses or uses your SSN or ITIN 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 or ITIN 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 requester or the IRS may provide this information to the Department of Justice for civil and criminal litigation. The IRS may provide this information to cities, states, the District of Columbia, and U.S. territories to carry out their tax laws. The IRS may also disclose this information to other countries under a tax treaty, or to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. Failure to provide the requested information, or providing false or fraudulent information, may prevent an educational institution from filing Form 1098-T, and may subject you to penalties.