OMB control number
Advance Election to Participate Under Section 25F
OMB 1545-2335 ยท TREAS/IRS.
OMB 1545-2335
Section 25F of the Internal Revenue Code (IRC) allows for State to voluntarily elect to participate in advance of providing to the Internal Revenue Service (IRS) a list of the scholarship granting organizations (SGOs) that meet the requirements of IRC section 25F(c)(5) and are located in the State. Form 15714 provides an authorized State representative an easy method to elect participation under IRC section 25F. Revenue Procedure 2025-XX provides guidance regarding a procedure for a State to voluntarily elect to participate under IRC section 25F.
The latest form for Advance Election to Participate Under Section 25F expires 2026-07-31 and is listed under ICR 202511-1545-012.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 Form 15714 Advance Election to Participate Under Section 25F for 2027 |
Form |
All Historical Document Collections
| Reference | Filing | Received | Concluded | Action |
|---|---|---|---|---|
| 202601-1545-014 | Extension without change of a currently approved collection | 2026-05-29 | ||
| 202511-1545-012 | New collection (Request for a new OMB Control Number) | 2025-11-25 | Approved without change |