IRS Form 15714 Guide: Section 25F Advance Election for 2027

Introduction: What Is IRS Form 15714?

IRS Form 15714, officially titled Advance Election to Participate Under Section 25F for 2027, is a state-level administrative election document issued by the Internal Revenue Service (IRS). Governed by the Department of the Treasury and administered under the guidelines of Revenue Procedure 2026-6, this form allows states to participate in a historic federal education tax incentive.

Internal Revenue Code (IRC) Section 25F establishes a federal individual income tax credit for cash donations made to qualifying Scholarship Granting Organizations (SGOs). These nonprofit organizations provide tuition scholarships to elementary and secondary school students from low- and middle-income families.

However, the federal credit is not automatic nationwide. Under the law, a taxpayer can claim the credit only if their state voluntarily elects to participate and certifies local SGOs. Form 15714 serves as the official advance election form that state governors and authorized executive officials use to opt in early for calendar year 2027, giving community organizations ample time to prepare.

Purpose of the Form: Why Does Form 15714 Exist?

Starting January 1, 2027, individual taxpayers across participating states can claim a dollar-for-dollar nonrefundable federal tax credit of up to $1,700 for contributions made to certified SGOs. Because the credit requires close coordination between state education authorities and the IRS, launching the program requires significant administrative groundwork.

To qualify as a “Covered State,” a state must formally elect to participate and supply the IRS with a verified list of SGOs located within its borders. Establishing state-level certification standards, auditing nonprofit eligibility, and vetting organizations takes substantial time.

Form 15714 solves this timing challenge by decoupling the state’s initial commitment from the final submission of the SGO list. By filing Form 15714 as an advance election, a state secures its status early. This allows state agencies, school networks, and scholarship charities to build their administrative infrastructure throughout 2026 well ahead of the 2027 rollout.

Who Needs to File Form 15714?

Form 15714 is an institutional election document filed at the executive state level rather than by everyday citizens:

• State Governors: The Governor of any U.S. State seeking to enable residents to claim the federal Section 25F scholarship credit.
• The Mayor of the District of Columbia: The chief executive of Washington, D.C., exercising authority to participate as a covered jurisdiction.
• Designated State Executive Officials: Authorized state agency directors (such as a State Treasurer, Secretary of Revenue, or Commissioner of Education) who have been formally delegated legal authority to execute the election.

Who Is Exempt or Not Required to File?

Because Form 15714 is reserved strictly for state governments, many entities and taxpayers have no obligation or authority to complete it:

• Individual Taxpayers and Donors: Everyday donors never file Form 15714. Donors will claim the resulting tax credit on their individual income tax returns (Form 1040) beginning in tax year 2027.
• Scholarship Granting Organizations (SGOs): Nonprofit scholarship charities do not file Form 15714 with the IRS. SGOs apply directly to their participating state government to be vetted and placed on the official state SGO roster.
• Non-Participating States: States that decide not to participate in the federal Section 25F tax credit program simply do not submit the form.
• Commercial Corporations: Private businesses and commercial entities do not use or submit this election.

When to File: Deadlines and Timing

Form 15714 follows a specific preparatory schedule defined by IRS Revenue Procedure 2026-6:

• Filing Window Opens: States may begin submitting Form 15714 on or after January 1, 2026.
• Filing Deadline: The form must be submitted before the final cut-off date established by the IRS for submitting the certified State SGO roster.
• One-Time Advance Opportunity: Form 15714 is a one-time advance election specifically covering calendar year 2027. Subsequent operational years will follow ongoing annual roster procedures.

Where and How to File Form 15714

Revenue Procedure 2026-6 outlines the exact submission requirements for state executives:

Electronic Submission: States may submit the completed and executed Form 15714 electronically in accordance with the specific digital intake instructions provided directly to state executive offices by the IRS.

Mail Delivery: If submitting by physical mail, the state executive office must deliver the original signed document to the official IRS address as per instructions detailed in Revenue Procedure 2026-6.

Strict Prohibition on Attachments: States must not attach lists of SGOs, marketing materials, or supplementary state statutes to Form 15714. The IRS will reject any attached rosters; the certified SGO list must be submitted separately under future procedural guidance.

Step-by-Step Instructions to Fill Out Form 15714

Form 15714 is a concise, high-level executive election form designed for clarity and legal certainty.

Section / Item	Required Information	Operational Objective
State Identification	State Name or District of Columbia	Identifies the governmental jurisdiction making the election.
Authorized Official Details	Name, Official Title, & Agency	Identifies the Governor, Mayor, or legally delegated executive official.
Official Contact Information	Mailing Address, Phone, & Government Email	Provides official communication channels for IRS liaison correspondence.
Election Declaration	IRC Section 25F Participation Choice	Formally declares the state’s election to participate for calendar year 2027.
Program Undertaking	Agreement to Perfect Election	Affirms the state’s obligation to submit a verified SGO list under future rules.
Executive Execution	Official Signature & Date	Signed under official authority to bind the state to federal participation terms.

Detailed Walkthrough of Form Requirements

Step 1: Enter State Jurisdiction. Clearly state the name of the participating state or the District of Columbia. Ensure the entity is recognized as an eligible jurisdiction under IRC Section 25F(c)(5).

Step 2: Provide Official Contact Information. List the primary executive contact, including their department (such as the Office of the Governor or the State Department of Revenue), business address, telephone number, and official government email address.

Step 3: Review the Formal Election Language. By checking the election affirmation, the state legally declares that it chooses to be treated as a “Covered State” for calendar year 2027 pursuant to Revenue Procedure 2026-6.

Step 4: Acknowledge Perfection Requirements. Understand that filing Form 15714 is an advance election. To perfect the election and allow donors to claim credits in 2027, the state must subsequently provide the IRS with its official certified SGO list in accordance with subsequent IRS guidance.

Step 5: Execute and Sign. The form must be signed and dated by the Governor, the Mayor of D.C., or a designated official who holds formal statutory delegation to act on the state’s behalf.

Required Documents and Information Needed Before Filling

Before executing Form 15714, the state executive office should have the following assets in place:

• Legal Authority Documentation: If an official other than the Governor or Mayor signs the form, maintain written proof of statutory delegation or an executive order granting signature authority.
• Designated State Liaison Office: Identification of the specific state bureau (e.g., Department of Education or Department of Revenue) assigned to oversee SGO vetting.
• Review of Revenue Procedure 2026-6: Full familiarity with the federal procedural framework governing advance elections and subsequent SGO reporting cycles.

Common Mistakes to Avoid

Because Form 15714 establishes formal inter-governmental participation, procedural errors can disrupt program rollout:

• Attaching SGO Rosters to Form 15714: The IRS explicitly instructs states not to include SGO lists with Form 15714. Submitting rosters with this form will cause administrative delays, and the attachments will be ignored.
• Unauthorized Signatures: Submissions signed by unauthorized staff, regional non-profit directors, or private school advocates are invalid. The form requires the signature of the Governor or an authorized state executive.
• Attempted Filing by Donors or Charities: Individual taxpayers and nonprofit scholarship organizations sometimes mistake Form 15714 for an application. Submissions from private parties will be dismissed.
• Filing Before January 1, 2026: Form 15714 submissions transmitted before the official opening date will not be accepted.
• Failing to Perfect the Election: Filing Form 15714 without later providing the certified SGO list renders the advance election ineffective, disqualifying state donors from claiming credits.

Consequences of Not Filing Form 15714

While participating in Section 25F is completely voluntary for states, choosing not to file Form 15714 carries significant public policy consequences:

• Ineligibility for Federal Credits: If a state does not elect covered status, individual donors living in or donating within that state cannot claim the federal $1,700 tax credit.
• Loss of Educational Scholarship Funding: Local K-12 scholarship organizations in non-covered states miss out on millions of dollars in potential charitable donations that would otherwise benefit low- and middle-income students.
• Administrative Rushed Deadlines: States that skip the advance election must complete the election and submit their SGO lists simultaneously under tighter future deadlines, reducing preparation time.

Related Forms and Publications

Form 15714 connects to a broader framework of federal tax credits and nonprofit reporting documents:

• Revenue Procedure 2026-6: The governing IRS procedure establishing advance election rules under Section 25F.
• Form 1040 / Form 1040-SR: U.S. Individual Income Tax Return (where donors claim the credit starting in 2027).
• Form 990 / Form 990-EZ / Form 990-N: Annual informational returns filed by 501(c)(3) tax-exempt Scholarship Granting Organizations.
• Form 1023: Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.

Frequently Asked Questions (FAQs)

What is a Scholarship Granting Organization (SGO)?

Under IRC Section 25F, an SGO is a tax-exempt 501(c)(3) nonprofit organization that allocates at least 90% of its eligible revenue toward providing elementary and secondary school scholarships to students from low- and middle-income families.

Can an individual claim the tax credit if their state does not file Form 15714?

No. Individual taxpayers can claim the federal tax credit only for contributions made to SGOs that appear on the certified list of a “Covered State.” If a state does not elect to participate, its donors cannot claim the credit.

How much can an individual donor claim under Section 25F?

Beginning January 1, 2027, eligible individuals may claim a nonrefundable federal tax credit equal to 100% of their qualified cash donations, capped at $1,700 per taxpayer annually (not to exceed their actual federal tax liability).

Can a donor claim both a federal tax credit and a charitable deduction for the same gift?

No. Under federal tax law, donors cannot “double dip.” If you claim a federal tax credit under Section 25F for a donation, you cannot claim a charitable contribution deduction on Schedule A or a state tax credit for the exact same dollars.

Does submitting Form 15714 obligate a state to fund private school vouchers?

No. Form 15714 involves no direct state funding. The credit is funded entirely through federal income tax credits granted to individual charitable donors contributing to nonprofit scholarship funds.

Can the District of Columbia make an advance election?

Yes. Under statutory definitions in IRC Section 25F, the District of Columbia is treated as a state, and the Mayor of D.C. possesses the authority to submit Form 15714.

Conclusion: Key Takeaways

IRS Form 15714, Advance Election to Participate Under Section 25F for 2027, represents the foundational first step for states wishing to unlock federal scholarship tax credits for their communities. Enacted to expand educational choice for low- and middle-income families, the program offers individuals up to $1,700 in direct tax credits.

For state executives, submitting Form 15714 provides a streamlined, early pathway to secure “Covered State” status without the immediate burden of compiling complex organizational rosters. By filing this advance election on or after January 1, 2026, states give their educational non-profits, schools, and families the time needed to build thriving scholarship networks for 2027 and beyond.