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FSTC State Portal

 

If you're a designated official for a state or the District of Columbia you can use the Federal Scholarship Tax Credit (FSTC) State Portal to: 

  • Make the election for your state to participate in the FSTC under Section 25F of the Internal Revenue Code
  • Submit and manage your state's annual list of scholarship granting organizations (SGOs)

Learn about the FSTC.

Sign in

Sign in to access the FSTC State Portal. New to the portal? Read before you start.

Sign in

Before you start

You'll need to register as a Designated Official in IRS Business Tax Account to use the FSTC State Portal. Take these steps before you start:

Have these ready:

It’s a 2-part process to register for access to the portal:

1. Register in Business Tax Account

  • Sign in with ID.me to Business Tax Account 
  • Select Add a business, then select the Designated Official role
  • Register as a Designated Official, enter the state entity information and request a personal identification number (PIN)

2. Activate the account

  • Get the PIN by mail in 5 to 10 days
  • Sign in and enter the PIN to activate the account and use the portal

Help topics

FSTC State Portal EIN

Each state must use its FSTC State Portal EIN to register for access to the portal. Do not use the EIN of another entity, even if it’s affiliated with the state.

To receive the FSTC State Portal EIN, the state must file Form 15714, Advance Election to Participate Under Section 25F for 2027 PDF. The IRS will provide the EIN to the point of contact identified on the form. If your state hasn’t filed Form 15714, submit it as soon as possible. 

Check if your state elected to participate under Section 25F.

Business Tax Account Designated Official

A Designated Official can:

  • Access all account details
  • Act on behalf of the entity in the account
  • Remove another Designated Official from the account

For a government entity, a Designated Official must be one of these: 

  • An elected official 
  • The Director of Taxation 
  • An appointed official 

An account can have more than one Designated Official. This can ensure continuity if a Designated Official dies or separates from the entity. Each Designated Official must register separately.

The Designated Official must revalidate their role annually to maintain access to Business Tax Account. The revalidation period is 6 weeks starting June 15th. The Designated Official will get a notification in the business tax account during this period.

If they don’t revalidate, the Designated Official will need to request access to the account again.

When to submit the annual SGO list

All participating states must submit their list of SGOs to the IRS by January 1 each year.

For 2027: States must submit their list of qualifying SGOs by January 1, 2027. This includes participating states that made advance elections.