Pennsylvania REV-1648 -- Schedule N/Spousal Poverty Credit is a state tax credit form used by married taxpayers who are filing jointly in the state of Pennsylvania. This form allows taxpayers to reduce their tax liability by claiming a credit for a portion of their spouse’s income if it falls below the poverty threshold. The form is divided into two parts: Schedule N and the Spousal Poverty Credit. Schedule N allows the taxpayer to claim a credit for a portion of their spouse’s income if it falls below the poverty threshold. This credit is based on the total amount of income earned by the couple during the year, and the amount of the credit is based on the poverty level set by the federal government for the given tax year. The Spousal Poverty Credit is a separate credit that is available if the spouse’s income falls below the poverty threshold. This credit is calculated based on the couple’s total income and the amount of the credit is based on the poverty level set by the federal government. The Pennsylvania REV-1648 -- Schedule N/Spousal Poverty Credit form must be completed in order for married taxpayers filing jointly in the state of Pennsylvania to claim these credits.