Pennsylvania PA Schedule OC - Other Credits

PA Schedule OC - Other Credits
PA Schedule OC - Other Credits (PA-40/PA-41 OC)
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2003010051

PA SCHEDULE OC
Other Credits

PA-40/PA-41 OC (EX) MOD 08-20 (FI)
PA Department of Revenue

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20___

OFFICIAL USE ONLY

Identification Number

Name of the individual or fiduciary claiming the credit(s).

➜
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 pass-through entities
and the amount on that schedule does not include a resident credit from another state, the total on Line 22 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
Description
Code

Awardee Tax
ID Number

1. PA Employment Incentive Payments Credit. . . . . . . . . . . . . . . . .

1.

2. PA Job Creation Tax Credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.

3. PA Research and Development Tax Credit. . . . . . . . . . . . . . . . .

3.

4. PA Film Production Tax Credit. . . . . . . . . . . . . . . . . . . . . . . . . . .

4.

5. PA Keystone Innovation Zone Tax Credit . . . . . . . . . . . . . . . . . .

5.

6. PA Resource Enhancement and Protection Tax Credit . . . . . . . .

6.

7. PA Neighborhood Assistance Program Tax Credit . . . . . . . . . . .

7.

8. PA Educational Improvement Tax Credit . . . . . . . . . . . . . . . . . . .

8.

9. PA Opportunity Scholarship Tax Credit . . . . . . . . . . . . . . . . . . . .

9.

10. Keystone Special Development Zone Tax Credit . . . . . . . . . . . .

10.

11. Historic Preservation Incentive Tax Credit . . . . . . . . . . . . . . . . . .

11.

12. PA Organ and Bone Marrow Donor Tax Credit . . . . . . . . . . . . . .

12.

13. PA Coal Refuse Energy and Reclamation Tax Credit . . . . . . . . .

13.

14. Mixed-Use Development Tax Credit . . . . . . . . . . . . . . . . . . . . . .

14.

15. Entertainment Economic Enhancement Program Tax Credit . . .

15.

16. Video Game Production Tax Credit . . . . . . . . . . . . . . . . . . . . . . .

16.

17. Waterfront Development Tax Credit . . . . . . . . . . . . . . . . . . . . . . .

17.

18. Manufacturing and Investment Tax Credit . . . . . . . . . . . . . . . . . .

18.

19. PA Resource Manufacturing Tax Credit . . . . . . . . . . . . . . . . . . . .

19.

20. Beginning Farmers Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . . . .

20.

21. Other restricted credits not listed above. Enter type:

21.

.

22. Total PA Other Credits. Add Lines 1 through 21. Enter the total here
and on Line 23 of Form PA-40 or Line 16 of Form PA-41. . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Instructions for PA-40/PA-41 Schedule OC

Other Credits

PA-40/PA-41 OC IN (EX) 08-20

WHAT’S NEW
The Beginning Farmers Tax Credit has been added to PA
Schedule OC. For additional information about the Beginning
Farmers Tax Credit and any other credit included on this
schedule, please refer to the department’s website at
www.revenue.pa.gov.

GENERAL INFORMATION
Joint Filing of Returns Information: A taxpayer and/or
spouse claiming the PA REAP Tax Credit on Line 6, the PA
Educational Improvement Tax Credit on Line 8 or the PA Opportunity Scholarship Tax Credit on Line 9 may file a joint
PA-40 return if one or both are claiming any one or each of
these three tax credits. In addition, the tax credits for Lines
6, 8 and 9 earned by the taxpayer may offset the tax liability
of the spouse and vice versa.
IMPORTANT: A taxpayer and spouse must file separate PA-40 returns if one or both are claiming any of
the tax credits on Lines 1 through 5, Line 7 and/or Lines 10
through 21 of this schedule.
NOTE: To obtain additional information and detailed
instructions regarding the other (restricted) credits
claimed on this form,visit the department’s website at
www.revenue.pa.gov.

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 DESCRIPTION CODES
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-though 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 Tax ID Number: 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 EIN or SSN in the Awardee Tax ID Number
column. If the credit was passed through from a passthrough entity, enter the EIN 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 EIN of the original pass-through entity that received
the credit before it was passed through by the next passthrough entity. If an EITC or OSTC was passed through by
a QSST to the beneficiary of the QSST, the beneficiary
should enter the EIN 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. Contact information for the
Bureau of Business Taxpayer Accounting, Account Maintenance Corporation Tax Division is on the credit award letter.
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.

LINE INSTRUCTIONS
1. PA Employment Incentive Payments Credit
See Note 1 on the next page.
2. PA Job Creation Tax Credit
See Note 2 on the next page.
3. PA Research and Development Tax Credit
See Note 2 on the next page.

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1

4. PA Film Production Tax Credit
See Note 2 below.
5. PA Keystone Innovation Zone Tax Credit
See Note 2 below.
6. PA Resource Enhancement and Protection Tax
Credit
See Note 2 below.
7. PA Neighborhood Assistance Program Tax Credit
See Note 2 below.
8. PA Educational Improvement Tax Credit
See Note 2 below.
9. PA Opportunity Scholarship Tax Credit
See Note 2 below.

22. Total PA Other Credits
Add Lines 1 through 21. Enter the total here and on Line
23 of Form PA-40 or Line 16 of Form PA-41.
NOTE 1: If you have a previously awarded credit that
was unused and carried forward, enter the amount of
credit you are utilizing in the current tax year. Submit a completed Schedule W with all required supporting documents.
NOTE 2: Enter the amount of the credit you are utilizing that was:
• Awarded directly to you by the PA Department of Community and Economic Development and/or PA Department of Revenue;

10. Keystone Special Development Zone Tax Credit
See Note 2 below.

• 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

11. Historic Preservation Incentive Tax Credit
See Note 2 below.

• Purchased from, or assigned to you by, another taxpayer.

12. PA Organ and Bone Marrow Donor Tax Credit
See Note 2 below.
13. PA Coal Refuse Energy and Reclamation Tax
Credit
See Note 2 below.
14. Mixed Use Development Tax Credit
See Note 2 below.
15. Entertainment Economic Enhancement Program
Tax Credit
See Note 2 below.
16. Video Game Production Tax Credit
See Note 2 below.
17. Waterfront Development Tax Credit
See Note 2 below.
18. Manufacturing and Investment Tax Credit
See Note 2 below.
19. PA Resource Manufacturing Tax Credit
See Note 2 below.
20. Beginning Farmers Tax Credit
See Note 2 below.
21. Other restricted credits not listed above
Restricted credits are tax credits which are included in
PA legislation and must be applied for with specific PA
agencies. If a restricted credit is not shown above, enter
the type of credit in the space provided and the amount
of credit received from the awarding PA government
agency.

2

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

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