The IRS requires Universities to collect social security numbers or individual taxpayer numbers (ITIN) for accurate tax reporting on 1098-T forms. Having an accurate SSN/ITIN on tax forms supports the tax deduction that a student or family may claim for qualified educational expenses on their income tax return.
A student who fails to furnish their SSN/ITIN or provides an incorrect number may be subject to a $50.00 fine (amount subject to change) imposed by the IRS in accordance with Internal Revenue Code Section 6723 (http://www.gpo.gov/fdsys/pkg/USCODE-2009-title26/pdf/USCODE-2009-title26-subtitleF-chap68-subchapB-partII-sec6723.pdf).
We will never ask you to supply your SSN or ITIN by email. Instead, we may ask you to complete IRS form W-9S and submit the completed form to the Registrar's Office. You may also be asked to enter your SSN or ITIN on-line during the Registration process.
You may download the W-9S form from the IRS website and then submit it to the Registrar's Office in-person or by mail.
Form W-9S: http://www.irs.gov/pub/irs-access/fw9s_accessible.pdf
Or, search IRS Publications for Form W-9S at: http://www.irs.gov/formspubs/index.html
Fill in the Name, Address, City, State, and ZIP code fields in Part I of the form. Enter your SSN/ITIN, then sign and date the form in Part II. Return only page one of the form to:
Office of the Registrar
University of Missouri – St. Louis
269 Millennium Student Center
One University Blvd.
St. Louis, MO 63121
Please check the Cashier's Office website for more information on Educational Tax Credits for which you may be eligible. No University employee may give tax advice. If you are unsure about your eligibility, please consult with a qualified tax preparer.