SUPPLEMENTARY INFORMATION:

The IRS, in accordance with the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the general public and Federal agencies with an opportunity to comment on proposed, revised, and continuing collections of information. This helps the IRS assess the impact and minimize the burden of its information collection requirements. Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record, and viewable on relevant websites. For this reason, please do not include in your comments information of a confidential nature, such as sensitive personal information. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency's estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information.

Title: Qualified Contributions to a Scholarship Granting Organizations Under Section 25F.

OMB Control Number: 1545-2335.

Form Number: 15714.

Regulation Project Number: Treasury Decision 10057, Revenue Procedure 2026-6.

Abstract: Section 25F of the Internal Revenue Code (IRC) allows States to voluntarily elect to participate in the Federal Scholarship Tax Credit (FSTC) program. States must provide the Internal Revenue Service (IRS) with a list of the scholarship granting organizations (SGOs) located in their State that meet the requirements of IRC section 25F(c)(5). Form 15714 provides an authorized State representative with a method to elect participation under IRC section 25F. Revenue Procedure 2026-6 provides guidance regarding a procedure for a State to voluntarily elect to participate under IRC section 25F. T.D. 10057 provides rules for State elections to participate under section 25F, including the registration process on the IRS State section 25F portal; rules for information and certifications a State is required to provide for each organization included on the State SGO list; and procedures a State must use in determining whether organizations meet the requirements of section 25F(c)(5). In addition, T.D. 10057 provides procedures for registering SGOs through an IRS electronic SGO portal; reporting, recordkeeping, and third-party disclosure of qualified contributions received by SGOs; and providing timely written acknowledgments to donors.

Current Actions: There is no change to the previously approved information collection.

Type of Review: Extension of a currently approved collection.

Affected Public: Individuals or households, state governments, not-for-profit institutions.

Estimated Number of Responses: 22,002,210.

Estimated Time per Response: 22 minutes.

Estimated Total Annual Burden Hours: 8,258,885.

Dated: October 16, 2026.

91 FR 66621