Fill In Your Schedule OC: Step by Step

Follow along with this guided exercise to see exactly how to fill in one row of the 2025 Schedule OC. We will walk through all 7 columns using example data.

Credit Type
Award Source
ID Type
Tax ID
Award Info
Amount
Total
Commonwealth of Pennsylvania
PA Schedule RK-1
Resident Schedule of Shareholder/Partner/Beneficiary
Pass Through Income, Loss and Credits
EXAMPLE DATA
Section I — Entity Information
Name of Entity
ABC Education Partners, LLC
FEIN of Entity
12-3456789
Section II — Owner/Shareholder Information
Name of Owner
Jane Smith
SSN
XXX-XX-1234
Part III — Pass Through Credits
8
Restricted Tax Credits
—
9
Total Other Credits
$5,000
10
Total PA Tax Liability
—
Note: Award Number and Award Date come from the DCED award/certification letter, not from this form.
PA-41 Schedule OC
Other Credits
2025
Part II — Other Credits Detail
  Credit
Type		 Award Source
(Credit Desc. Code)		 Awardee
ID Type		 Awardee
Tax ID Number		 Award
Number		 Award
Date		 Claim
Amount
1
2
3
4
5
6
7
8
9
10
11 Total (add Claim Amounts from all rows)
Step 1 of 7
Write EITC in the Credit Type column — this is the 4-letter abbreviation code for the Educational Improvement Tax Credit. The full list of codes is printed at the top of the form.

You did it!

Here is your completed Schedule OC row with all 7 columns filled in.

Don't forget: The total from Line 11 of Schedule OC goes on Line 23 of your PA-40 (Personal Income Tax Return).