IRS extends data collection for Section 25F scholarship tax credit

The Internal Revenue Service issued a notice extending the information collection tied to Qualified Contributions to a Scholarship Granting Organization under IRC section 25F. The extension maintains the previously approved collection identified by OMB Control No. 1545-2335 and Form No. 15714, and is linked to Treasury Decision 10057 and Revenue Procedure 2026-6.

Section 25F permits states to voluntarily elect participation in the Federal Scholarship Tax Credit program. Under the rules, a state must submit a list of scholarship granting organizations (SGOs) that satisfy IRC §25F(c)(5). The collection supports the registration of SGOs on the IRS State section 25F portal, certification of eligibility, reporting of qualified contributions, recordkeeping, and donor acknowledgment requirements.

The IRS is seeking public comment on the collection's necessity, burden accuracy, and ways to improve quality and reduce respondent effort. Comments must be received on or before December 21, 2026 to be considered. Submissions should be directed to Andres Garcia, IRS, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or emailed with "OMB Control No. 1545-2335" in the subject line. For additional information, contact Jason Schoonmaker at (801) 620-6008.

The agency estimates 22,002,210 responses, each requiring about 22 minutes, for a total annual burden of 8,258,885 hours. All comments will become part of the public record and may be summarized in the request for OMB approval.

No changes to the collection have been proposed; the notice solely extends the existing approval while inviting stakeholder input on the outlined parameters.