On line 7 of the PA Schedule OC fill in the following: Credit Description Code – PT (credits are being received from a pass-through entity), Awardee Tax ID Number – Listed on page 2 of your K-1 in Part 1, Box A. This is the Partnerships employer identification number – Number 7 – enter the amount of credit you are utilizing that was passed through to you from the SPE found on line 18 of your K-1.
If you are part of the Berks Christian School Scholarship Partners, LLC SPE you will fill in line 8 as this is an OSTC SPE.
