Pennsylvania PA Schedule OC - Other Credits

PA Schedule OC - Other Credits
2025 PA Schedule OC - Other Credits (PA-40/PA-41 OC)
IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING
2503010056

PA SCHEDULE OC
Other Credits

PA-40/PA-41 OC (EX) MOD 08-25 (FI)
PA Department of Revenue

2025

OFFICIAL USE ONLY

IMPORTANT: This schedule is for tax year 2025 only. If you are filing this form for a different tax year, please refer to the department's website.
Please review the form instructions carefully as the schedule has been significantly redesigned for the 2025 tax year.
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Name of the individual or fiduciary claiming the credit(s).

SSN/FEIN

➜
If you received more than one type of other (restricted) credit as an owner of a pass-through entity, that entity should have provided
you with a breakdown by credit type of the amounts of credits you are eligible to claim. Enter the amount from the breakdown statement
on the appropriate lines of this schedule. If all tax credits listed on this schedule are passed through to you from a pass-through entity
and the amount on this schedule does not include a resident credit from another state, the total on Line 11 should equal the sum of
the amounts of Total Other Credits from Line 9 of your RK-1(s) or Line 7 of your NRK-1(s).
CREDIT
TYPE

AWARD
SOURCE
(Credit
Description Code)

AWARDEE
ID TYPE

AWARDEE
TAX ID

AWARD
DATE

AWARD NUMBER

CLAIM
AMOUNT

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11. Total PA Other Credits. Add all lines and enter the total here and on Line 23 of Form PA-40 or Line 16 of Form PA-41.
Enter the appropriate Credit Type abbreviation from the list below. For additional information, refer to the form instructions.
JCTC
RDTC
FPTC
KIZC
REAP
NAPC
EITC
OSTC
KSDZ
HPTC
OBMD
CRER
MDTC

–
–
–
–
–
–
–
–
–
–
–
–
–

Job Creation Tax Credit
Research and Development Tax Credit
Film Production Tax Credit
Keystone Innovation Zone Tax Credit
Resource Enhancement and Protection Tax Credit
Neighborhood Assistance Program Tax Credit
Educational Improvement Tax Credit
Opportunity Scholarship Tax Credit
Keystone Special Development Zone Tax Credit
Historic Preservation Incentive Tax Credit
Organ and Bone Marrow Donor Tax Credit
Coal Refuse Energy and Reclamation Tax Credit
Mixed-Use Development Tax Credit

2503010056
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EEEP
VGPC
WDTC
MITC
RMTC
BFTC
ALDP
HOTC
ECTC
SAAB

–
–
–
–
–
–
–
–
–
–

Entertainment Economic Enhancement Program Tax Credit
Video Game Production Tax Credit
Waterfront Development Tax Credit
Manufacturing and Investment Tax Credit
PA Resource Manufacturing Tax Credit
Beginning Farmer Tax Credit
Airport Land Development Program Tax Credit
PA Housing Tax Credit
Employer Childcare Tax Credit
529 Savings Account Employer Matching Contribution
and/or ABLE Account Employer Matching Contribution
Tax Credit

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2025
Instructions for PA-40/PA-41 Schedule OC

Other Credits

PA-40/PA-41 OC IN (EX) 08-25

WHAT’S NEW
The Schedule OC has been significantly redesigned for tax
year 2025. The form's layout and structure have changed to
enhance usability and processing efficiency. Review the new
version carefully, as prior year versions should no longer be
used. In addition, new types of tax credits are available
including the Employer Childcare Tax Credit, 529 Savings
Account Employer Matching Contribution and/or ABLE
Account Employer Matching Contribution Tax Credit.

GENERAL INFORMATION
To obtain additional information and detailed instructions
regarding the other (restricted) credits claimed on
this form, visit the department’s website at
revenue.pa.gov.
Taxpayers and tax practitioners now have the ability to
electronically request a Summary of Restricted Credits
through myPATH. This summary can be requested at any
time and is made available in PDF form in the Letters
section to print or download the same business day. A more
detailed version of the Statement of Account is also
available on myPATH. The Detailed Statement of Account
includes information on credits applied to liabilities in a
given tax period.

FORM INSTRUCTIONS
If you apply for and are awarded credits listed on this
schedule, enter the amount of each credit you are utilizing
on the appropriate line. If you are a shareholder of a PA S
corporation or a partner in a partnership, enter your share
of each credit from your PA Schedule RK-1 or PA Schedule
NRK-1.
CREDIT TYPE
For each restricted credit you are claiming, enter the Credit
Type abbreviation from the list on the PA-40/PA-41
Schedule OC. Do not combine different types of credits.
Attach additional forms if needed.
AWARD SOURCE (CREDIT DESCRIPTION CODE)
For each credit you are claiming, enter the Credit Description
Code that applies to the credit. Choose from the following
codes:
• CY – for current year credits awarded directly to the
taxpayer;
• PT – for credits received from pass-through entities;

• PA – for credits purchased from or assigned by another
taxpayer; or
• CO – for credits carried over from a prior year. If more
than one code applies for any line, submit a statement
to describe the credit or credits you are claiming on this
schedule.
AWARDEE ID TYPE
Enter the type of the identification number used for the credit
awardee. Use SSN for an individual or FEIN for an entity.
This field is optional.
AWARDEE TAX ID
If the business or farm that is awarded the credit reports
its income on PA Schedule C or PA Schedule F,
respectively, enter the SSN of the taxpayer who owns the
business or farm in the Awardee Tax ID Number column.
If the credit is a purchased or assigned credit, enter the
seller’s FEIN or SSN in the Awardee Tax ID Number
column. If the credit was passed through from a passthrough entity, enter the FEIN of the pass-through entity.
If an Educational Improvement Tax Credit (EITC) or
Opportunity Scholarship Tax Credit (OSTC) was passed
through by a pass-through entity to another pass-through
entity, enter the FEIN of the original pass-through entity that
received the credit before it was passed through by the next
pass-through entity. If an EITC or OSTC was passed through
by a Qualified Sub-chapter S Trust (QSST) to the beneficiary
of the QSST, the beneficiary should enter the FEIN of the
original pass-through entity that received the credit before it
was passed through to the QSST.
IMPORTANT: If you are claiming credits from a passthrough entity of which you are an owner, verify with the
entity that it contacted the Bureau of Business Taxpayer
Accounting, Account Maintenance Corporation Tax Division
(formerly known as the Bureau of Corporation Taxes,
Accounting Division), to pass through the credit. Listing the
amount of credit on the owner’s individual RK-1 or NRK-1 is
not sufficient to pass through the credit. A pass-through form
showing the amount(s) of the credit to be passed through to
the shareholders of the pass-through or special purpose
entity may also be submitted with the PA-40/PA-41 return. If
the credit is distributed through multiple tiers of pass-through
entities, a separate pass-through form is required for each
pass-through.
NOTE: The credits must be awarded to each owner per
the distributive income percentage to which the owner is
entitled, otherwise the pass-through form will be rejected.

revenue.pa.gov

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CAUTION: If you received an Out of State Credit
listed on Line 9, Other Credits, of PA Schedule RK-1,
report that credit on PA-40 Schedule G-L, Resident Credit
for Taxes Paid to Other States. See the instructions for PA40 Schedule G-L and PA-20S/PA-65 Schedule OC for
additional information.
AWARD NUMBER
If available, enter the unique Award ID Number assigned for
the restricted tax credit you are claiming. This number
appears on the official approval, award, assignment or
certification letter.
AWARD DATE
If available, enter the Award Date from the official approval,
award, assignment or certification letter when the restricted
tax credit was approved.
CLAIM AMOUNT
Enter the amount of the credit you are utilizing that was:

TOTAL PA OTHER CREDITS
Add all amounts from the Claim Amount column and enter
the total here and on Line 23 of the Form PA-40 or Line 16
of Form PA-41.
NOTE: A copy of the pass-through entity awardee
documentation provided to the Bureau of Business
Taxpayer Accounting, Account Maintenance Corporation Tax
Division may also be requested by the Bureau of Individual
Taxes. To enable more timely processing of your return, you
may wish to also provide the same documentation with your
individual, estate, or trust return, and the returns of all other
pass-through entity owners claiming the credit(s). Social
Security numbers on the documentation should be redacted
to the last four digits of the SSN if the information is provided
to more than one pass-through entity owner.

• Awarded directly to you by the PA Department of
Community and Economic Development and/or PA
Department of Revenue;

IMPORTANT: The time frame for refund processing
requests varies due to the supporting documentation that
the department needs to verify the restricted tax credit amounts.

• Passed through to you by a pass-through entity (PA S
corporation, partnership, or limited liability company)
that was included on Line 9 of PA Schedule RK-1 or
Line 7 of PA Schedule NRK-1; or

Even if the PA-40/PA-41 is filed prior to the April filing
deadline, the department cannot process the allocation of the
tax credit to the individual or fiduciary taxpayer(s) until it has
received the following information related to the entity
awarded the tax credits:

• Purchased from or assigned to you by another taxpayer.
IMPORTANT: If utilizing a credit awarded directly to
you, you must include a copy of the award
certification letter.
If utilizing a credit passed through to you by a pass-through
entity, a copy of Pages 1 and 2 of the award letter must be
sent to the Bureau of Business Taxpayer Accounting, Account
Maintenance Corporation Tax Division, by the pass-through
entity prior to the filing of the pass-through entity return.
If utilizing a credit purchased from or assigned to you by
another taxpayer, you must include copies of the
documentation you received with respect to that purchase
or assignment that supports the transfer of the credit to you.
If utilizing a credit that was awarded to you in a previous tax
year that was carried forward because it was not utilized,

2

you must submit documentation of the original award and a
statement showing the amounts utilized in prior tax years.

• Award from the PA Department of Community &
Economic Development;
• Pass-through form allocating the entity credit to the
individual or fiduciary taxpayer(s); and
• The tax return, filed by the awardee, electing to passthrough the credit.
Regarding the final point above, most restricted tax credit
donations come through pass-through entities. Often these
entities do not file their tax returns until the fall, either on
extension or after the department has reached out because
of a compliance check. Although there should be no
expectation that the taxpayer(s) will receive their refund prior
to the fall, the department will pay the applicable interest on
the amount of the refund owed.

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