@dascpa Thanks a lot.

To be honest am not familiar for this part.

Could please help me to understand more.

I should print this form and email to my client, and let me know how to find out the address should it go? Client should sign up or register for this form first?

All taxpayer in PA should do it? When Mark the Box on the top of the form, a credit appears. A couple both are on the form but husband's W-2 local is LMACU and wife's local is PHILA and I do not now how to explain what they should do. I aske them did you mail like this form to any address before, they responded no Please help me!