Notice2025-23138
Agency Information Collection Activities; Comment Request on Revenue Procedure 2026-6 and Form 15714
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
December 17, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Full Text
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<title>Federal Register, Volume 90 Issue 240 (Wednesday, December 17, 2025)</title>
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[Federal Register Volume 90, Number 240 (Wednesday, December 17, 2025)]
[Notices]
[Page 58808]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-23138]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request on
Revenue Procedure 2026-6 and Form 15714
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of Information Collection; request for comments.
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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the
IRS is inviting comments on the information collection request outlined
in this notice.
DATES: Written comments should be received on or before February 17,
2026 to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or by email to <a href="/cdn-cgi/l/email-protection#c2b2b0a3eca1adafafa7acb6b182abb0b1eca5adb4"><span class="__cf_email__" data-cfemail="f5858794db969a9898909b8186b59c8786db929a83">[email protected]</span></a>. Include ``OMB Control No.
1545-2335'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: View the latest drafts of the tax
forms related to the information collection listed in this notice at
<a href="https://www.irs.gov/draft-tax-forms">https://www.irs.gov/draft-tax-forms</a>. Requests for additional
information or copies of this collection should be directed to Jason
Schoonmaker, (801) 620-6008.
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: Revenue Procedure 2026-6 and Form 15714, Advance Election to
Participate Under Section 25F.
OMB Control Number: 1545-2335.
Form Number: 15714.
Regulation Project Number: Revenue Procedure 2026-6.
Abstract: Section 25F of the Internal Revenue Code (IRC) allows for
State to voluntarily elect to participate in advance of providing to
the Internal Revenue Service (IRS) a list of the scholarship granting
organizations (SGOs) that meet the requirements of IRC section
25F(c)(5) and are located in the State. Form 15714 provides an
authorized State representative an easy 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.
Current Actions: There is no change to the previously approved
information collection.
Type of Review: New collection of information.
Affected Public: State Governments.
Estimated Number of Responses: 51.
Estimated Time per Response: 43 minutes.
Estimated Total Annual Burden Hours: 37.
Dated: December 15, 2025.
Jason M. Schoonmaker,
Tax Analyst.
[FR Doc. 2025-23138 Filed 12-16-25; 8:45 am]
BILLING CODE 4830-01-P
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