The Internal Revenue Service requires Southern Illinois University Edwardsville (SIUE) to furnish to students a Form 1098-T Tuition Payments Statement each year. The University needs the student’s social security number or taxpayer identification number in order to prepare the Form 1098-T. If you do not supply your SSN and we file your 1098-T form without it. The IRS may subject you to a penalty of $50 unless your failure to provide the SSN is due to reasonable cause and not to willful neglect.