Instructions For Pa Schedule Oc-V
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1
2PA SCHEDULE OC-V
PA-40 OC-V (09-08) (I)
PA DEPARTMENT OF REVENUE
INSTRUCTIONS FOR PA SCHEDULE OC-V
Volunteer Responder Recruitment and Retention Tax Credit Application
Who May Claim this Credit?
tronically filed return, the taxpayer or preparer
must complete and sign PA Schedule OC-V in paper
Individual taxpayers who actively volunteer and
format and keep it on file with the PA-8453,
obtain volunteer service points from a qualified vol-
unteer organization may claim this credit.
Pennsylvania Individual Income Tax Declaration for
Electronic Filing. An electronic version of the PA
How Much of a Credit is Available?
Schedule OC-V must be completed and submitted
Individual taxpayers who actively volunteer and
with the electronically filed return. The Department
obtain volunteer service points may qualify for a
may require the taxpayer to present the original,
nonrefundable credit of up to $100. See Volunteer
signed, completed, PA Schedule OC-V for up to
Service
in
Multiple
Qualified
Volunteer
three years from the date the return was filed.
Organizations for additional information.
Filing Tips
Qualified Volunteer Organization
The tax credit will be awarded on a first-come, first-
A qualified volunteer organization is designated as a
served basis and availability may expire. Taxpayers
volunteer fire company, volunteer rescue company
claiming this credit are encouraged to file early.
or volunteer ambulance service as defined by the
Taxpayer volunteers who file a tax return and nor-
Volunteer Fire Company and Volunteer Ambulance
mally receive the Tax Forgiveness Credit and have no
Service Grant Act (Act 17) of 2003.
resultant tax liability are strongly encouraged to
complete the Volunteer Responder Recruitment and
Volunteer Service Points Requirement
Retention Tax Credit Application and include it with
Volunteer service points requirements established
their returns, even if they cannot use the credit for
by the State Fire Commissioner and the Director of
the tax year. Unused credits may be carried over for
the Bureau of Emergency Medical Services must be
up to three tax years, and Tax Forgiveness qualifiers
met to obtain the credit. For more information on
who apply will reserve the possibility of using the
the volunteer service point requirement guidelines,
credit in a future tax year. See the “Carry-Over Credit
please
visit
the
Office
of
the
State
Fire
Worksheet” instructions for additional information.
Commissioner and the Department of Health,
Bureau of Emergency Medical Services respective
Specific Instructions
Web sites at and
Part I Volunteer Applicant Information
Name of volunteer applying for this credit
Applying for the Credit
Enter the name of the volunteer applying for the
In order to claim the Volunteer Responder
credit. If a husband and wife are both volunteers for
Recruitment and Retention tax credit, the taxpayer
a qualified volunteer organization, separate tax
volunteer must submit the signed and completed PA
returns for each taxpayer must be filed. A spouse’s
Schedule OC-V, Volunteer Responder Recruitment
Volunteer Responder Recruitment and Retention tax
and Retention Tax Credit Application, and PA
credit may not be used to offset the taxpayer’s tax
Schedule OC, Other Credits, with the PA income tax
liability and vice versa.
return. To ensure the Department of Revenue is
able to properly process applications for the credit,
Social Security Number
all paper returns requesting this credit must be sent
Enter the Social Security Number of the volunteer
to the following address:
applying for the credit.
PA DEPT OF REVENUE
Part II Qualified Volunteer Organization
VOLUNTEER TAX CREDIT
Information
PO BOX 280400
HARRISBURG PA 17128-0400
Lines 1 and 2 - Enter the name and address of the
Qualified Volunteer Organization.
Caution: Since credits will be awarded on a first-
come, first-served basis, paper returns sent to any
Line 3 - Enter the Fire Department Identification
other address may delay processing and result in
Number (FDID) or Emergency Medical Service
unavailability of the credit.
License Number (EMSLN) assigned by the State Fire
Commissioner’s Office or the Bureau of Emergency
Note: To claim a Volunteer Responder Recruitment
and Retention tax credit in conjunction with an elec-
Medical Services. For any qualified volunteer organ-
PAGE 2
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