Revenue Procedure 2026-6: State Advance Election to Participate Under Section 25F

Rev. Proc. 2026-6, I.R.B. 2026-02 | IRS | Issued December 12, 2025 (IRB 2026-02)

Before a state's Scholarship Granting Organizations can qualify donors for the Section 25F credit in 2027, the state has to opt in, and this Revenue Procedure is the only route the IRS will accept for doing so ahead of time. A state, or the District of Columbia, makes an Advance Election by filing Form 15714, the Advance Election to Participate Under Section 25F for 2027, on or after January 1, 2026. The temporary regulations published October 2, 2026 set the 2027 deadlines: Form 15714 must be filed on or before January 1, 2027, and the state's list of qualifying SGOs is due on or before February 15, 2027. These dates are settled: the temporary regulations apply from September 1, 2026 and take effect December 1, 2026. No alternative method, and no altered version of Form 15714, will be accepted for the 2027 year.

Why this matters: A donor's contribution to a Scholarship Granting Organization counts toward the Section 25F credit only if the organization is on a participating State's list, and this procedure is how a State formally opts in ahead of the credit's 2027 start.