2025 PA Schedule OC: What Changed and How to Fill It Out

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

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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.

The PA Department of Revenue significantly redesigned Schedule OC for tax year 2025. If you received EITC or OSTC credits through a business (S-corp, partnership, or LLC) and you're used to the old form, this guide shows you exactly what changed and where your numbers go.

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 2025 PA Schedule OC 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.