Form 15714 — Advance Election to Participate Under Section 25F for 2027

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f15714.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Form

Internal Revenue Service

OMB No. 1545-2335

Part I 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) Telephone number Email address

Part II 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 Date

Sign Here

Name Title

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

City State ZIP code

Cat. No. 95956R Form 15714 (12-2025) Created 12/10/25

Form 15714 (12-2025) Page 2

General Instructions

What’s New 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 25FAdvanceElection@irs.gov 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.

Specific Instructions 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.

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.

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.

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 25FAdvanceElection@irs.gov.