15714

Advance Election to Participate Under Section 25F for 2027

Agency
IRS
Revision
December 2025
Fillable fields
17
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 15714 online
Page 1 of form 15714

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

Form 15714, Advance Election to Participate Under Section 25F for 2027, is filed by a State, not by an individual. The instructions say "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." The term "State" means one of the 50 States or the District of Columbia.

The instructions explain that section 25F provides a credit for an individual's qualified contribution to a scholarship granting organization (SGO), and that to be an SGO an organization must be included on the list submitted for a State that elects to participate. Rev. Proc. 2026-6 provides the exclusive procedure for this Advance Election. The instructions say making it early gives SGOs additional time to prepare before the credit starts in 2027.

The form has six parts on page 1 and its instructions on page 2. You can fill it out free in your browser on this page and download the result without an account.

Top of page 1 of Form 15714: Advance Election to Participate Under Section 25F for 2027, as printed by IRS

What's on Form 15714

Part I: State Making Advance Election

The name of the State, and a point of contact name, telephone number and email address for questions about the Advance Election.

Part II: Advance Election

The statement that, for the period beginning January 1, 2027, and ending December 31, 2027, the State elects to participate under section 25F.

Part III: List of Organizations

An acknowledgement that the State has to provide a list of SGOs that meet section 25F(c)(5) and are located in the State, by the due date set in future guidance.

Part IV: Certification of Authority

The name of the person certifying, three boxes for their role, and a space for the State law provisions that give authority when the signer is not the Governor.

Part V: No Inclusion of SGO List

A confirmation that the Advance Election includes no attachments, including any list of SGOs or information about them.

Part VI: Penalties of Perjury Statement

The declaration of authority, followed by signature, date, name, title and the signer's address.

How to fill out Form 15714

  1. 1

    Part I

    Enter the State's name and a contact person IRS can reach about the election. The IRS uses the email address to acknowledge receipt. The instructions say not to provide the State's employer identification number.

  2. 2

    Parts II and III

    These parts are printed statements with no fields: the election for calendar year 2027 and the acknowledgement about providing the SGO list later.

  3. 3

    Part IV

    Write the name of the individual submitting the form and check the one box that applies. If the signer is not the Governor (or the DC Mayor), list the enacted statutory or regulatory provisions that give that person authority.

  4. 4

    Part V

    Send the form with no attachments. Part V confirms that no SGO list or SGO information is included.

  5. 5

    Part VI

    The instructions say the individual with authority listed in Part IV signs under penalties of perjury and gives all the requested information: date, name, title and address.

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How to send it, timing and what comes next

How to file

By email, with a pdf, jpeg or png image of the completed and executed form attached, at [email protected], or by fax at 833-312-3360.

When to file

The instructions say the form 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. That date will be set in future guidance.

Acknowledgement

The IRS sends an email acknowledging receipt, whether the form was sent by email or fax, to the email address in Part I.

Calendar year 2027 only

An Advance Election on this form is effective only for 2027. The instructions say a State making one for a later year submits a new Advance Election under future guidance.

Perfecting the election

The instructions say an Advance Election for 2027 is to be perfected by the due date and in the form and manner set in future guidance, which the IRS expects to provide in 2026.

Electing with the SGO list

The instructions note a State can instead elect at the same time it submits its SGO list. That election is also effective for only one calendar year.

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Who completes Form 15714?

  • The Governor of the State

    The instructions say a governor (or the Mayor, in the case of DC) is authorized by section 25F(g)(2) to make this Advance Election.

  • An individual designated under State law

    The second box in Part IV covers the individual designated under State law to make elections about Federal tax credits on behalf of the State.

  • A representative of a designated agency

    The third box covers the authorized representative of the agency or entity designated under State law to make such elections for the State.

  • The District of Columbia

    The form counts the District of Columbia as a State. The instructions name the Mayor as the DC official authorized to make the election.

  • Not filed by individuals or SGOs

    The instructions say the form is used by States. Part V confirms the election includes no list of scholarship granting organizations and no information about them.

Part IV of the form lists the three people who can certify the election on behalf of a State. The completed form goes to the IRS by email or fax.

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Questions about Form 15714

What is Form 15714?

It is the form a State uses to make an Advance Election to participate under section 25F for calendar year 2027, before the State submits its list of scholarship granting organizations.

Can an individual taxpayer file Form 15714?

No. The instructions say Form 15714 is used by States. The form is signed by the Governor, an individual designated under State law, or the authorized representative of a designated agency or entity.

How is Form 15714 submitted?

By email to [email protected] with a pdf, jpeg or png image of the completed form, or by fax at 833-312-3360.

Should the SGO list be attached?

No. Part V confirms the Advance Election includes no attachments, including any list of scholarship granting organizations or information about them.

Does the election carry over to later years?

No. The instructions say it is effective only for calendar year 2027, and a later year needs a new Advance Election under future guidance.

Is the State's EIN entered on the form?

No. The instructions say do not provide the State's employer identification number on Form 15714.

Where does section 25F come from?

The instructions say section 25F was added to the Internal Revenue Code by section 70411 of Public Law 119-21, 139 Stat. 72 (July 4, 2025).