Form 15714 (12-2025)

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Form

15714

(December 2025)

Department of the Treasury
Internal Revenue Service

Part I

Advance Election to Participate
Under Section 25F for 2027

OMB No. 1545-2335

State Making Advance Election

Name of State (The term "State" means one of the 50 States or the District of Columbia)
Point of contact name (for questions about the Advance Election)

Part II

Telephone number

Email address

Advance Election

For the period beginning January 1, 2027, and ending December 31, 2027, the above State elects to participate under section 25F
of the Internal Revenue Code.

Part III

List of Organizations

I hereby acknowledge that the above State must provide a list of the scholarship granting organizations that meet the requirements
described in section 25F(c)(5) and are located in the State by the due date and in the form and manner specified in future guidance
(including forms and instructions).

Part IV

Certification of Authority

I,

, hereby certify that I am (check the one that applies):
The Governor of the above State;
The individual designated under State law to make such elections with respect to Federal tax credits on behalf of the State
(including this Advance Election under section 25F); or
The individual who is the authorized representative of the agency or entity that is designated under State law to make
elections on behalf of the State with respect to Federal tax credits (including this Advance Election under section 25F).

If the individual signing this Advance Election is not the Governor of the above State, the following are the enacted statutory and/or
regulatory provisions that are binding on the above State and therefore establish the authority of such individual to submit this
election on behalf of the above State:

Part V

No Inclusion of Scholarship Granting Organization List

I hereby confirm that this Advance Election does not include any attachments, including any list of scholarship granting
organizations or information relating to such organizations.

Part VI

Penalties of Perjury Statement

Under penalties of perjury, I declare that I have the authority to make this Advance Election, and to the best of my knowledge and
belief, the representations in support of this election are true, correct, and complete.
Signature

Sign
Here

Name

Date
Title

Address (number, street, apt/room/suite number)
City

State

Cat. No. 95956R

ZIP code

Form 15714 (12-2025) Created 12/10/25

Page 2

Form 15714 (12-2025)

General Instructions

Specific Instructions

What’s New

Note: An Advance Election for the 2027 calendar year must be
perfected by the due date and in the form and manner specified
in future guidance (including forms and instructions). IRS
expects to provide guidance on how to perfect an Advance
Election in 2026.

Section 25F was added to the Internal Revenue Code by section
70411 of Public Law 119-21, 139 Stat. 72 (July 4, 2025),
commonly known as the One, Big, Beautiful Bill Act (OBBBA).
Section references are to the Internal Revenue Code unless
otherwise noted.
Section 25F provides a credit for an individual's qualified
contribution to a scholarship granting organization (as defined in
section 25F(c)(5)) (SGO) that provides qualified elementary and
secondary education scholarships. To be an SGO under section
25F(c)(5), an organization must be included on the list submitted
for a State that voluntarily elects to participate under section 25F
(SGO list). Rev. Proc. 2026-6 provides the exclusive procedure
for States to elect to participate under section 25F for calendar
year 2027 in advance of providing its SGO list to the IRS
(Advance Election). The term "State" means one of the 50 States
or the District of Columbia (DC).

Purpose of Form
Form 15714 is used by States to make an Advance Election to
participate under section 25F for calendar year 2027 in advance
of the State's submission of its SGO list for the year. Making an
Advance Election allows a State to inform potential SGOs of a
State's participation under section 25F before submitting its
SGO list, giving SGOs additional time to prepare for the
commencement of this new credit in 2027.

When to File
Form 15714 can be filed on any date during calendar year 2026
that is before the final date on which the State is permitted to
submit its SGO list (this date will be specified in future guidance
(including forms and instructions)).
An Advance Election through this Form 15714 is effective only
for calendar year 2027. A State that chooses to make an
Advance Election for a subsequent year must submit a new
Advance Election for that year in accordance with future
guidance.
Note: A State can make an election to participate under section
25F at the same time it submits its SGO list. That election,
similar to an Advance Election, will be effective only for one
calendar year. The form and manner of making such an election
will be specified in future guidance.

How To File
A completed Form 15714 can be submitted by:
• Email with a pdf, jpeg or png image of the completed and
executed Form 15714 as an attachment, at
[email protected] or
• Fax, at 833-312-3360.
IRS will send an email acknowledging receipt of the submission
of Form 15714, whether sent by email or by fax, to the email
address provided in Part I.

Part I. State Making Advance Election.
Provide the name of the State making the Advance Election and
the name and contact information of a person IRS can contact
regarding any questions about the Advance Election. The IRS will
use the provided email address to send an acknowledgement of
receipt of the submission.
Note: Do not provide the State's employer identification number
on Form 15714.

Part IV. Certification of Authority.
Provide the name of the individual submitting Form 15714 on
behalf of the State and their authority to make this Advance
Election. A governor (or the Mayor, in the case of DC) is
authorized by section 25F(g)(2) to make this Advance Election. If
the individual is not the Governor of the State (or the DC Mayor),
the individual must include in the space provided the enacted
statutory and/or regulatory provisions that are binding on the
above State and therefore establish the authority of such
individual to submit this election on behalf of the above State.

Part VI. Penalties of Perjury Statement.
The individual who has authority to make this election listed in
Part IV must sign Part VI under penalties of perjury and give all
the requested information.
Paperwork Reduction Act Notice. The information collected
will be used by the Internal Revenue Service to identify States
electing to participate under section 25F. Providing this
information is required to process an Advance Election under
section 25F. An agency may not conduct or sponsor, and a
person is not required to respond to, a collection of information
unless it displays a valid control number assigned by OMB. The
valid OMB control number for this information collection is
1545-2335. The estimated burden associated with this collection
of information is 43 minutes per response. Books or records
relating to a form or its instructions must be retained as long as
their contents may become material in the administration of any
Internal Revenue law. The information provided may be used for
purposes of administering a State's participation under section
25F and will not be shared outside of the Internal Revenue
Service. Comments concerning the accuracy of this burden
estimate and suggestions for reducing this burden should be
directed to the Internal Revenue Service by email at
[email protected].