To comply with Section 6109 of the Internal Revenue Code, the Office of the Registrar, in conjunction with Student Accounts, will send a communication to current and some former student UB email addresses asking them to take specific action regarding their SSNs/ITINs.
Individuals will typically receive these communications once per year, in accordance with IRS regulations. Depending on the status of the student’s SSN/ITIN in our system, this communication will ask the recipient to do one of the following:
Please note that the Office of the Registrar cannot accept W-9(S) forms via email. All documentation including a SSN or ITIN must be mailed, faxed, or dropped off in person as per the instructions on the form. Any emails received that include an SSN or ITIN will be deleted. Receipt of these communications constitutes the university’s fulfillment to notify students for federal tax reporting compliance purposes. Students failing to furnish their SSN or correct name may be subject to individual penalties by the IRS.
If you have any questions regarding your university record of name, SSN/ITIN, or how to complete the modified W-9(S) (PDF), please contact the Office of the Registrar at 716-645-5698 or UBregistrar@buffalo.edu.
If you have any questions regarding your 1098-T statements, please contact Student Accounts at 716-645-1800 or at UBstudentaccounts@buffalo.edu.
UB is unable to provide tax advice; each student is responsible for determining how the tax law applies to their own situation. Please consult with a tax expert or contact the appropriate tax authority (i.e., IRS, New York State Dept. of Finance and Taxation) for the most up-to-date guidance on your taxes.