Schedule 3 (Form 1040), Additional Credits and Payments, is the Internal Revenue Service (IRS) schedule you attach to Form 1040, 1040-SR, or 1040-NR to report credits and payments that have no line of their own on the return. Part I totals nonrefundable credits, such as the foreign tax credit and education credits, and Part II totals other payments and refundable credits, such as the net premium tax credit. On this page you can fill out Schedule 3 (Form 1040) online on FillingPDF and download or print the completed 2025 PDF; the IRS publishes the form and its instructions at www.irs.gov/Form1040.
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What is Schedule 3 (Form 1040)?
Schedule 3 (Form 1040), Additional Credits and Payments, is the IRS schedule, attached to Form 1040, 1040-SR, or 1040-NR, on which you list nonrefundable credits and other payments or refundable credits and carry the two totals back to your return.
The form is issued by the Internal Revenue Service under OMB No. 1545-0074, Attachment Sequence No. 03, and the edition on this page is the 2025 one. It has two parts.
- Part I, Nonrefundable Credits (lines 1 to 8). Line 1 is the foreign tax credit, line 2 the credit for child and dependent care expenses from Form 2441, line 3 the education credits from Form 8863, line 4 the retirement savings contributions credit, and lines 5a and 5b the residential clean energy credit and the energy efficient home improvement credit from Form 5695. Line 6 lists other nonrefundable credits (6a to 6m) plus line 6z for any other type, and line 7 totals them. Line 8 is the Part I total, entered on line 20 of Form 1040, 1040-SR, or 1040-NR.
- Part II, Other Payments and Refundable Credits (lines 9 to 15). It covers the net premium tax credit (line 9), the amount paid with a request for an extension to file (line 10), excess social security and tier 1 RRTA tax withheld (line 11), the credit for federal tax on fuels (line 12) and other payments or refundable credits (lines 13a to 13z, totaled on line 14). Line 15 is the Part II total, entered on line 31 of the return.
Many lines say which other form to attach or to copy an amount from, so Schedule 3 works as a summary of those forms. Line 6e is marked Reserved for future use.
Who needs to file Schedule 3 (Form 1040)?
Taxpayers who file Form 1040, 1040-SR, or 1040-NR and have one of the credits or payments printed on Schedule 3 attach it to that return. The form itself says to attach it to one of those three returns and asks for the name(s) shown on the return and your social security number.
Typical situations are the ones the lines name:
- You claim a nonrefundable credit listed in Part I, such as the foreign tax credit, the credit for child and dependent care expenses, education credits, the retirement savings contributions credit, the residential clean energy credit or the energy efficient home improvement credit.
- You claim one of the other nonrefundable credits on line 6, for example the adoption credit, the credit for the elderly or disabled, the clean vehicle credit or the mortgage interest credit.
- You have a payment or refundable credit listed in Part II, such as the net premium tax credit, an amount paid with a request for an extension to file, excess social security and tier 1 RRTA tax withheld, or the credit for federal tax on fuels.
If none of the lines applies to you, there is nothing to report on this schedule. The form does not say who may sign or file for someone else; the IRS instructions at www.irs.gov/Form1040 cover eligibility for each credit.
When to file Schedule 3 (Form 1040)
Schedule 3 (Form 1040) has no due date of its own: you complete it when you prepare your Form 1040, 1040-SR, or 1040-NR and submit it with that return, so the return's due date governs. The form is dated 2025 and belongs with the return for that tax year.
Prepare any forms that feed into Schedule 3 first, since several lines copy amounts from them: Form 2441 (line 11) for line 2, Form 8863 (line 19) for line 3, Form 5695 (lines 15 and 32) for lines 5a and 5b, and Form 8978 (line 14) for line 6l. For deadlines and extension rules that apply to the return itself, see the IRS instructions at www.irs.gov/Form1040. Line 10 is used if you paid an amount with a request for an extension to file.
Documents you need
- Form 1116, if required, for the foreign tax credit on line 1.
- Form 2441 for the credit for child and dependent care expenses on line 2; the line copies the amount from Form 2441, line 11.
- Form 8863 for the education credits on line 3, which come from Form 8863, line 19.
- Form 8880 for the retirement savings contributions credit on line 4.
- Form 5695 for the residential clean energy credit (line 15 of that form) and the energy efficient home improvement credit (line 32), entered on lines 5a and 5b.
- Forms for the other nonrefundable credits you claim on line 6: Form 3800 (6a), Form 8801 (6b), Form 8839 (6c), Schedule R (6d), Form 8936 (6f and 6m), Form 8396 (6g), Form 8859 (6h), Form 8834 (6i), Form 8911 (6j) and Form 8912 (6k).
- Form 8978, line 14, for line 6l; the form says to see the instructions.
- Form 8962 for the net premium tax credit on line 9.
- Form 4136 for the credit for federal tax on fuels on line 12.
- Form 2439 for line 13a, if you have an amount to report there.
How to fill out Schedule 3 (Form 1040)
Enter your name and social security number
At the top, write the name(s) shown on Form 1040, 1040-SR, or 1040-NR and your social security number.
Report the foreign and dependent care credits
Line 1: enter the foreign tax credit and attach Form 1116 if required. Line 2: enter the credit from Form 2441, line 11, and attach Form 2441.
Enter education and retirement savings credits
Line 3: copy the education credits from Form 8863, line 19. Line 4: enter the retirement savings contributions credit and attach Form 8880.
Enter the home energy credits
Line 5a: the residential clean energy credit from Form 5695, line 15. Line 5b: the energy efficient home improvement credit from Form 5695, line 32.
List other nonrefundable credits
On lines 6a to 6m, enter each credit you claim and attach the form named on that line; line 6e is reserved. Use line 6z to list the type and amount of any other nonrefundable credit.
Total the Part I credits
Line 7: add lines 6a through 6z. Line 8: add lines 1 through 4, 5a, 5b, and 7, then enter the result on line 20 of Form 1040, 1040-SR, or 1040-NR.
Enter premium tax credit and extension payment
Line 9: the net premium tax credit, with Form 8962 attached. Line 10: the amount you paid with a request for an extension to file; see the instructions.
Enter excess withholding and fuel credit
Line 11: excess social security and tier 1 RRTA tax withheld. Line 12: the credit for federal tax on fuels, with Form 4136 attached.
List other payments or refundable credits
Line 13: enter Form 2439 on 13a, the section 1341 credit on 13b, the net elective payment election amount from Form 3800, Part III, line 6, column (j) on 13c, and the deferred amount of net 965 tax liability on 13d. List any other refundable credit on 13z, as the instructions direct.
Total the Part II amounts
Line 14: add lines 13a through 13z. Line 15: add lines 9 through 12 and 14, then enter the result on line 31 of your return.
Review, download and attach
Check each amount against the forms behind it, then download or print the completed PDF from FillingPDF and attach it, with the required forms, to your Form 1040, 1040-SR, or 1040-NR.
How to submit Schedule 3 (Form 1040)
Schedule 3 (Form 1040) has no filing channel or address of its own: it is submitted as an attachment to Form 1040, 1040-SR, or 1040-NR, through whatever channel you use for that return.
- With your return: attach the completed schedule, together with each form that the lines you used say to attach (for example Form 1116, Form 2441, Form 8880 or Form 8962).
- Instructions and latest information: the form directs you to www.irs.gov/Form1040.
- Totals on the return: make sure line 8 is entered on line 20, and line 15 on line 31, of your Form 1040, 1040-SR, or 1040-NR.
The form prints no mailing address, portal or appointment rule. FillingPDF lets you fill out and download the PDF; submission follows the channels that apply to your return.
Common mistakes to avoid
- Claiming a credit on a line that says Attach a form without attaching that form, such as Form 2441 for line 2, Form 8880 for line 4 or Form 8962 for line 9.
- Entering the line 8 total anywhere other than line 20 of Form 1040, 1040-SR, or 1040-NR, or the line 15 total anywhere other than line 31.
- Adding the line 6 sub-lines into line 8 one by one; line 8 adds lines 1 through 4, 5a, 5b, and 7, and line 7 already totals lines 6a through 6z.
- Adding lines 13a through 13z into line 15 directly; line 15 adds lines 9 through 12 and line 14, and line 14 already totals lines 13a through 13z.
- Using line 6e, which is marked Reserved for future use, for a credit.
- Entering an amount on line 6z or 13z without listing the type; line 6z asks you to list the type and amount of other nonrefundable credits.
- Leaving out the name(s) shown on the return or your social security number at the top of the schedule.
- Attaching Schedule 3 to something other than Form 1040, 1040-SR, or 1040-NR; the form states it is attached to one of those three returns.
Frequently asked questions
What is Schedule 3 (Form 1040) used for?
Schedule 3 (Form 1040), Additional Credits and Payments, reports nonrefundable credits in Part I and other payments and refundable credits in Part II. It is attached to Form 1040, 1040-SR, or 1040-NR, and its two totals are carried to lines 20 and 31 of the return.
Where do the totals from Schedule 3 go on my return?
Line 8, the Part I total of nonrefundable credits, goes on line 20 of Form 1040, 1040-SR, or 1040-NR. Line 15, the Part II total of other payments and refundable credits, goes on line 31 of the same return.
Do I have to file Schedule 3 with my 1040?
Only if you have a credit or payment listed on it. The form is an attachment to Form 1040, 1040-SR, or 1040-NR for those items. The IRS instructions at www.irs.gov/Form1040 explain each credit and who qualifies for it.
What forms do I attach to Schedule 3?
The ones named on the lines you use, such as Form 1116 if required, Form 2441, Form 8880, Form 3800, Form 8801, Form 8839, Schedule R, Form 8936, Form 8962 and Form 4136. Lines 3, 5a, 5b and 6l copy amounts from Forms 8863, 5695 and 8978.
What goes on line 10 of Schedule 3?
Line 10 is the amount paid with a request for extension to file. The form says to see the instructions for it, so check the IRS instructions at www.irs.gov/Form1040 before entering an amount.
What is the difference between lines 6z and 13z?
Line 6z is for other nonrefundable credits in Part I; you list the type and amount, and line 7 totals line 6. Line 13z is for other refundable credits in Part II, with instructions to see the IRS instructions, and line 14 totals line 13.
Is there a separate due date for Schedule 3 (Form 1040)?
No. The schedule has no due date printed on it. It travels with the Form 1040, 1040-SR, or 1040-NR it is attached to, so the return's due date applies. Deadlines for the return are in the IRS instructions at www.irs.gov/Form1040.
Can I fill out Schedule 3 (Form 1040) online on FillingPDF?
Yes. You can fill out the 2025 PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file anything with the IRS; you submit the schedule with your return through the IRS channels.
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