Form W-9S (Rev. 12-2017)
Qualified higher education expenses. These expenses are
Protect yourself from suspicious emails or phishing
the costs of attending an eligible educational institution,
schemes. Phishing is the creation and use of email and
including graduate school, on at least a half-time basis.
websites designed to mimic legitimate business emails and
Generally, these costs include tuition and certain related
websites. The most common act is sending an email to a user
expenses. See Pub. 970 for more information.
falsely claiming to be an established legitimate enterprise in an
attempt to scam the user into surrendering private information
Part III. Requester Information
that will be used for identity theft.
This part is not required to be completed. It is provided for the
The IRS does not initiate contacts with taxpayers via emails.
convenience of the requester to help identify the account to
Also, the IRS does not request personal detailed information
which this Form W-9S relates. The requester may enter its
through email or ask taxpayers for the PIN numbers, passwords,
name and address and a tuition or loan account number.
or similar secret access information for their credit card, bank,
or other financial accounts.
Note: For information about electronic submission of Forms
W-9S, see the Instructions for Forms 1098-E and 1098-T.
If you receive an unsolicited email claiming to be from the
IRS, forward this message to email@example.com. You may also
report misuse of the IRS name, logo, or other IRS personal
property to the Treasury Inspector General for Tax
Failure to furnish correct SSN or ITIN. If you fail to furnish
Administration at 1-800-366-4484. You can forward suspicious
your correct SSN or ITIN to the requester, you are subject to a
emails to the Federal Trade Commission at: firstname.lastname@example.org or
penalty of $50 unless your failure is due to reasonable cause
contact them at or 1-877-IDTHEFT
and not to willful neglect.
Misuse of SSN or ITIN. If the requester discloses or uses your
Visit to learn more about identity
SSN or ITIN in violation of federal law, the requester may be
theft and how to reduce your risk.
subject to civil and criminal penalties.
Privacy Act Notice
Secure Your Tax Records From Identity
Section 6109 of the Internal Revenue Code requires you to give
your correct SSN or ITIN to persons who must file information
Identity theft occurs when someone uses your personal
returns with the IRS to report certain information. The IRS uses
information such as your name, taxpayer identification number
the numbers for identification purposes and to help verify the
(TIN), or other identifying information, without your permission,
accuracy of your tax return. The IRS may also provide this
to commit fraud or other crimes. An identity thief may use your
information to the Department of Justice for civil and criminal
SSN to get a job or may file a tax return using your TIN to
litigation and to cities, states, the District of Columbia, and U.S.
receive a refund.
possessions to carry out their tax laws. We may also disclose
To reduce your risk:
this information to other countries under a tax treaty, or to
federal and state agencies to enforce federal nontax criminal
• Protect your TIN,
laws, or to federal law enforcement and intelligence agencies to
• Ensure the requester is protecting your TIN, and
• Be careful when choosing a tax preparer.
If your SSN has been lost or stolen or you suspect you are a
victim of tax-related identity theft, visit
to learn what steps you should take.
Victims of identity theft who are experiencing economic harm
or a system problem, or are seeking help in resolving tax
problems that have not been resolved through normal channels,
may be eligible for Taxpayer Advocate Service (TAS) assistance.
You can reach TAS by calling the TAS toll-free at
1-877-777-4778 or TTY/TDD 1-800-829-4059.