IRS Donor Claim Form and Instructions for the Education Freedom Tax Credit (Form Number To Be Announced)

IRS form and instructions under 26 U.S.C. Sec. 25F (form number pending) | IRS | Coming soon

This will be the IRS form and accompanying instructions a donor uses to claim the nonrefundable Education Freedom Tax Credit under Internal Revenue Code Section 25F for a contribution to a qualified Scholarship Granting Organization. As of June 2026 the IRS has not published the form, and no official form number has been confirmed; it is expected to appear alongside the proposed Treasury regulations anticipated around the end of September 2026, with reliance permitted for tax year 2027. The underlying credit is capped at "$1,700 per return" and any unused amount carries forward up to 5 years on a first-in, first-out basis.

Why this matters: Donors will need this form to claim the Section 25F credit, so its release will mark the point at which contributions made for tax years ending after December 31, 2026 can be reported to the IRS.