How to Fill Out PA Schedule OC

A step-by-step guide for EITC and OSTC credit recipients who file their own Pennsylvania return.

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Important: This guide is provided by Fund EDU for informational purposes only. Fund EDU is not a tax advisor, CPA firm, or tax preparation service. This content does not constitute tax advice. For questions about your specific tax situation, consult a qualified tax professional or contact the PA Department of Revenue.

PA Schedule OC is the form Pennsylvania uses to claim restricted tax credits, including the Educational Improvement Tax Credit (EITC) and the Opportunity Scholarship Tax Credit (OSTC), on your PA-40. If a business, a partnership or a special purpose entity passed a credit through to you, the credit arrives on your PA Schedule RK-1, and this guide shows you where each number goes.

Before You Start: Gather Your Documents

  1. Your PA Schedule RK-1 (or NRK-1 if you are a nonresident filer)
  2. The award or certification letter from DCED (if available)
  3. A blank PA Schedule OC for the tax year you are filing, from revenue.pa.gov
Note: If you're not sure whether you have the right documents, or if you received a federal K-1 instead of a PA Schedule RK-1, contact the entity. Pennsylvania requires its own PA-specific K-1 forms.

What's in This Guide

Fill It In: Step by Step

Walk through the form one column at a time, with example numbers.

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Where to Find Your Numbers

See which RK-1 field feeds each column of Schedule OC.

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Frequently Asked Questions

Answers to the questions filers ask most, from credit codes to refunds.

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If you filed before 2025

The Department of Revenue redesigned Schedule OC for tax year 2025. If you remember the old form, four things moved:

  • EITC and OSTC no longer have their own lines. Write the four-letter code, EITC or OSTC, in the Credit Type column of any blank row.
  • Three columns are new: Awardee ID Type, Award Number and Award Date. The award number and date come from your DCED award letter, not from the RK-1.
  • The total moved from line 23 to line 11. It still carries to PA-40 line 23.
  • Credit names are no longer pre-printed. Each credit is identified by its code.