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Form 15714: Advance Election to Participate Under Section 25F for 2027
IRS Form 15714 is used by States to make an Advance Election to Participate Under Section 25F for 2027. The form must be filed before the final date a State is permitted to submit its SGO list.
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IRS Form 15714 - Advance Election to Participate Under Section 25F for 2027
IRS Form 15714 is used by States to make an Advance Election to Participate Under Section 25F for 2027. The form must be filed before the final date a State is permitted to submit its SGO list.
Risk Radar
Scan points- 1If the Governor does not sign, include enacted statutory or regulatory provisions establishing the signer's authority.
- 2Filing without including enacted statutory/regulatory provisions if the Governor does not sign in Part IV.
- 3Providing the State's employer identification number on Form 15714, which should not be done.
- 4Submitting a form that is intended for a year other than calendar year 2027.
- 5Failing to provide the name and contact information of a point of contact in Part I.
Plain English
This form allows a State to notify potential scholarship granting organizations (SGOs) that it plans to participate in a specific tax credit program starting in 2027. By filing this advance notice, the State gives these organizations extra time to prepare for the new credit before submitting its full list of qualifying organizations.
Submission Date
- Filing date: 2025-12-11 15:10:55
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a State wishes to make an Advance Election to participate under section 25F for calendar year 2027.
- Do not use it when making an election for a subsequent year; a new Advance Election must be submitted for that specific year in accordance with future guidance.
- Check no other form number instead, as the source does not reference alternative forms.
Deadline or filing window
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. The Advance Election made through this form is effective only for calendar year 2027.
Checklist
What you need before filling it out
State Name
The name of the State making the election. · Form 15714, Part I
Contact Information
A point of contact name, email address, and telephone number for questions about the Advance Election. · Form 15714, Part I
Election Period
Confirmation that the election is for the period beginning January 1, 2027, and ending December 31, 2027. · Form 15714, Part II; Source p.2
SGO List (Attachments)
The list of scholarship granting organizations meeting section 25F(c)(5) requirements, if applicable. · Form 15714, Part III; Source p.2
Declaration (Part VI)
A signature, date, and title confirming authority to make the Advance Election. · Form 15714, Part VI
Before you submit
- 1Provide the name of the State making the Advance Election and the contact information for a point of contact in Part I.
- 2Confirm that Part II correctly states the election is effective for calendar year 2027.
- 3List all scholarship granting organizations (SGOs) required by section 25F(c)(5) in Part III if they are attached to this filing.
- 4If no list of SGOs is included, confirm non-inclusion using Part V.
- 5Complete the Penalties of Perjury Statement (Part VI) by signing and dating the form.
- 6Verify that the submission method matches either emailing a pdf, jpeg or png image attachment or faxing to 833-312-3360.
- 7Ensure the email address provided in Part I is correct, as IRS will send an acknowledgement of receipt there.
How to file this form
- 1Complete Part I by providing the State name and contact information for the Advance Election.
- 2Verify that Part II correctly states the election period beginning January 1, 2027, and ending December 31, 2027.
- 3List all scholarship granting organizations (SGOs) in Part III if they are included with this filing; otherwise, confirm non-inclusion using Part V.
- 4Complete the Penalties of Perjury Statement (Part VI) by signing and dating the form under penalties of perjury.
- 5Submit the completed Form 15714 either via email attachment to [email protected] or by fax at 833-312-3360.
- 6Keep a copy of the IRS acknowledgement email (if submitted electronically) or retain the fax confirmation for proof of filing.
Known limitations
- 1Form 15714 is only applicable to States electing to participate under section 25F for the calendar year 2027.
- 2An Advance Election made using Form 15714 is effective only for the 2027 calendar year, and a State must submit a new election form for any subsequent year.
- 3The filer must not provide the State's employer identification number on Form 15714.
- 4The form requires the submission of a separate list of scholarship granting organizations (SGO) through future guidance; Part III only acknowledges that this list will be provided later.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The form edition is December 2025 (12-2025). The source does not point to a 'latest information' page, nor does it specify any changes since the printed version.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 12/25.
- Fee — Not stated in the official source.
- Mailing address — The form can be submitted by email or fax; a physical mailing address is not listed for submission.
- Signature — Signatures must be completed under penalties of perjury.
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed Form 15714 and records of the submission, as books or records must be retained as long as their contents may become material in the administration of any Internal Revenue law.
- 2Expect an email acknowledging receipt of the submission if it was sent via email or fax.
- 3Confirm that the Advance Election is for calendar year 2027 and understand that this election is effective only for that single calendar year.
- 4If filing, ensure the individual signing Part VI has authority to make the election under penalties of perjury.
Sources
- SRCForm p.1 — The form is titled Form 15714 (December 2025) Advance Election to Participate Under Section 25F for 2027.
- SRCForm p.2 — 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.
- SRCInstructions p.2 — The form can be filed on any date during calendar year 2026 that is before the final date specified for submitting the SGO list (this date will be specified in future guidance).
- SRCForm p.1 — Part I requires the name of the State making the Advance Election and a point of contact name, email address, and telephone number.
- SRCInstructions p.2 — A governor (or the Mayor, in the case of DC) is authorized by section 25F(g)(2) to make this Advance Election.
- SRCForm p.2 — Books or records relating to Form 15714 must be retained as long as their contents may become material in the administration of any Internal Revenue law.
Common confusion points
Who is authorized to sign this election?
A governor (or the DC Mayor) is authorized by section 25F(g)(2); otherwise, the individual must include enacted statutory and/or regulatory provisions establishing authority.
What date should I file Form 15714?
The form can be filed on any date during calendar year 2026 that occurs before the final date specified for submitting the State's SGO list in future guidance.
Do I need to include my SGO list now?
No; Part III requires the State to provide a list of scholarship granting organizations (SGO) by the due date and in the form and manner specified in future guidance.
What happens if I file for a different year?
A State that chooses to make an Advance Election for any subsequent year must submit a new Advance Election form following future guidance.
How do I prove my authority to submit this election?
If the individual submitting is not the Governor or DC Mayor, they must include the enacted statutory and/or regulatory provisions establishing their authority in the designated space.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- The State must submit a new Advance Election for any subsequent year.
Questions about IRS Form 15714
What is IRS Form 15714 used for?
This form allows a State to notify potential scholarship granting organizations (SGOs) that it plans to participate in a specific tax credit program starting in 2027. By filing this advance notice, the State gives these organizations extra time to prepare for the new credit before submitting its full list of qualifying organizations.
Who must file IRS Form 15714?
States are required to file Form 15714; the term "State" means one of the 50 States or the District of Columbia (DC).
What information does IRS Form 15714 require?
The form collects contact information in Part I, confirms the election for the period beginning January 1, 2027, and ending December 31, 2027 (Part II), and requires certification of authority in Part IV.
When is IRS Form 15714 due?
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. The election itself is effective only for calendar year 2027.
Where do I file IRS Form 15714?
The form can be submitted by emailing a pdf, jpeg or png image attachment to [email protected], or by faxing it to 833-312-3360.
How do I complete IRS Form 15714?
The filer must first complete Part I with the State's contact information and confirm the advance election details in Part II. Next, an authorized individual completes Part IV by certifying their authority; finally, the designated person signs Part VI under penalties of perjury.
What happens if IRS Form 15714 is filed incorrectly?
Failure to sign Part VI under penalties of perjury may result in invalidating the election. The form requires the individual signing to have authority to make this Advance Election.
Who is authorized to sign this election?
A governor (or the DC Mayor) is authorized by section 25F(g)(2); otherwise, the individual must include enacted statutory and/or regulatory provisions establishing authority.
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