The PA Department of Revenue completely redesigned Schedule OC for 2025. The form you're used to looks very different now. Use the tabs below to see exactly what changed and where your EITC or OSTC credit information goes on the new form.
EITC is Line 7, OSTC is Line 8
22 pre-printed credit lines
Total on Line 23
PA Schedule OC — 2024
Other Credits
Name ID Number
#Credit Description & CodeAwardee Tax IDAmount
EITC moved — write “EITC” in Credit Type
3 new columns added
Total moved to Line 11
2 new credit types (ECTC, SAAB)
No more pre-printed names — use 4-letter codes
EITC and OSTC moved. In 2024, EITC was Line 7 and OSTC was Line 8. In 2025, there are no dedicated lines — write the 4-letter code (EITC or OSTC) in the Credit Type column of any blank row.
3 new columns added. The 2025 form asks for Awardee ID Type, Award Number, and Award Date. The Award Number and Award Date come from your DCED award letter, not from the RK-1.
Total line moved. The total was on Line 23 in 2024. It’s now on Line 11 in 2025. Both still feed into PA-40 Line 23.
2 new credit types. The 2025 form adds ECTC (Economic Competitiveness Tax Credit) and SAAB (Strategic Area of Business). These are new programs — they do not affect your EITC/OSTC filing.
No more pre-printed credit names. The 2024 form had 22 named credit lines. The 2025 form has 10 blank rows — you identify each credit using its 4-letter abbreviation code.