Pennsylvania REV-1648 Filling -- Schedule N/Spousal Poverty Credit is a form used to claim a tax credit for married couples in Pennsylvania if they meet certain income requirements. This credit is also known as the “Spousal Poverty Credit”. It is a tax credit that a married couple may claim if their combined income is less than the maximum credit amount. The maximum amount is determined by the size of the household and the filing status of each spouse. In addition, each spouse must be a Pennsylvania resident. The credit amount is calculated using the Pennsylvania Schedule N/Spousal Poverty Credit Worksheet. This worksheet is used to determine the amount of the credit that a married couple may claim. The worksheet is completed by entering each spouse’s income, filing status, and number of dependents. There are two types of Pennsylvania REV-1648 Filling -- Schedule N/Spousal Poverty Credit. The first type is the Nonrefundable Credit, which is claimed by taxpayers who do not qualify for the refundable credit. The refundable credit is claimed by taxpayers who meet the income requirements and are eligible for the refundable credit.