On line 8 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 1 of your K-1 in Part 1, Box A. This is the Partnerships employer identification number – Number 8 – enter the amount of credit you are utilizing that was passed through to you from the SPE.
If you are part of the Berks Christian School Scholarship Partners, LLC SPE you will fill in line 9 as this is an OSTC SPE.
