Schedule 3 (Form 1040) (sp), Additional Credits and Payments (Spanish Version), is the Spanish-language edition of the Internal Revenue Service (IRS) schedule printed as Anexo 3, Créditos y Pagos Adicionales, for tax year 2025. You attach it to Form 1040, 1040-SR or 1040-NR to report nonrefundable credits in Part I and other refundable credits and payments in Part II. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The IRS publishes the form and its instructions at www.irs.gov/Form1040SP.
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What is Schedule 3 (Form 1040) (sp)?
Schedule 3 (Form 1040) (sp), Additional Credits and Payments (Spanish Version), is the IRS attachment, printed in Spanish as Anexo 3, Créditos y Pagos Adicionales, on which you list credits and payments that go beyond the lines of the main Form 1040, 1040-SR or 1040-NR.
The schedule belongs to Form 1040 and carries OMB No. 1545-0074, Attachment Sequence No. 03 and the tax year 2025. It has two parts:
- Part I, Créditos No Reembolsables (nonrefundable credits), lines 1 to 8. It covers the foreign tax credit, the child and dependent care credit, education credits, the retirement savings contributions credit, the residential clean energy and energy efficient home improvement credits, and a list of other nonrefundable credits on lines 6a to 6z. Line 8 is the Part I total.
- Part II, Otros Pagos y Créditos Reembolsables (other payments and refundable credits), lines 9 to 15. It covers the net premium tax credit, the amount paid with a request for an extension to file, excess Social Security and tier 1 RRTA tax withheld, the credit for federal tax on fuels, and other payments and credits on lines 13a to 13z. Line 15 is the Part II total.
Many lines take their amount from another form, such as Form 2441, Form 8863 or Form 5695, and many tell you to attach that form. The totals on lines 8 and 15 are entered on lines 20 and 31 of your return. This page covers the Spanish-language edition (sp); the labels printed on the form are in Spanish.
Who needs to file Schedule 3 (Form 1040) (sp)?
Taxpayers who file Form 1040, 1040-SR or 1040-NR and claim one of the credits or payments listed on the schedule use it. The form says to attach it to one of those three returns, and it asks for the name(s) shown on the return and your Social Security number.
- Part I: use it if you claim a nonrefundable credit, such as the foreign tax credit (line 1), the child and dependent care credit from Form 2441 (line 2), education credits from Form 8863 (line 3), the retirement savings contributions credit (line 4), the energy credits from Form 5695 (lines 5a and 5b) or any of the other credits on lines 6a to 6z.
- Part II: use it if you have a net premium tax credit (line 9), an amount paid with a request for an extension to file (line 10), excess Social Security and tier 1 RRTA tax withheld (line 11), a credit for federal tax on fuels (line 12) or other payments and refundable credits (lines 13a to 13z).
You complete only the lines that apply to you. The form itself does not describe eligibility rules for each credit, who may sign for someone else or any exclusions; the IRS instructions at www.irs.gov/Form1040SP and the instructions of each credit's form cover those points.
When to file Schedule 3 (Form 1040) (sp)
You complete Schedule 3 (Form 1040) (sp) when you complete the Form 1040, 1040-SR or 1040-NR it is attached to, because the schedule says to attach it to that return. It has no due date printed on it, so it is submitted whenever the return is submitted. The form is for tax year 2025 as printed.
Order of work matters: line 8 feeds line 20 and line 15 feeds line 31 of your return, so finish the schedule before you complete those return lines. If you paid with a request for an extension to file, have that amount ready for line 10; the form refers you to the instructions for it. For the due date of the return itself, see the IRS instructions at www.irs.gov/Form1040SP.
Documents you need
- Form 1116, if required, with line 1 (foreign tax credit).
- Form 2441, with line 2 (credit for child and dependent care expenses from line 11 of that form).
- Form 8880, with line 4 (credit for contributions to retirement savings accounts).
- Form 3800 with line 6a (general business credit); Form 8801 with line 6b (prior-year minimum tax credit); Form 8839 with line 6c (adoption credit).
- Schedule R with line 6d (credit for the elderly or the disabled).
- Form 8936 with line 6f (clean vehicle credit) and with line 6m (previously owned clean vehicle credit).
- Form 8396 with line 6g (mortgage interest credit); Form 8859 with line 6h (District of Columbia first-time homebuyer credit).
- Form 8834 with line 6i (qualified electric vehicle credit); Form 8911 with line 6j (alternative fuel vehicle refueling property credit); Form 8912 with line 6k (credit to holders of tax credit bonds).
- Form 8962 with line 9 (net premium tax credit).
- Form 4136 with line 12 (credit for federal tax on fuels).
How to fill out Schedule 3 (Form 1040) (sp)
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 (Su número de Seguro Social).
Report foreign tax and care credits
Line 1: foreign tax credit; attach Form 1116 if required. Line 2: the credit from line 11 of Form 2441, attaching that form.
Enter education and retirement credits
Line 3: education credits from line 19 of Form 8863. Line 4: credit for contributions to retirement savings accounts, attaching Form 8880.
Enter the residential energy credits
Line 5a: residential clean energy credit from line 15 of Form 5695. Line 5b: energy efficient home improvement credit from line 32 of Form 5695.
List other nonrefundable credits
On lines 6a to 6m, enter each credit that applies and attach the form named on that line (for example Form 3800 for 6a or Form 8839 for 6c). Line 6l takes the amount from line 14 of Form 8978; line 6e is reserved for future use. For any other credit, enter the type and amount on line 6z.
Total Part I on lines 7 and 8
Line 7: add lines 6a through 6z. Line 8: add lines 1 through 4, 5a, 5b and 7, and enter the result here and on line 20 of your return.
Enter premium credit and extension payment
Line 9: net premium tax credit, attaching Form 8962. Line 10: the amount paid with your request for an extension to file; see the instructions.
Enter withholding and fuel credits
Line 11: excess Social Security and tier 1 RRTA tax withheld. Line 12: credit for federal tax on fuels, attaching Form 4136.
List other refundable payments and credits
Line 13a: Form 2439. Line 13b: credit for repayment of amounts included in income in earlier years under section 1341. Line 13c: elective payment election amount from column (j) of line 6, Part III of Form 3800. Line 13d: net deferred section 965 tax liability. Line 13z: other refundable credits; see the instructions.
Total Part II and download the PDF
Line 14: add lines 13a through 13z. Line 15: add lines 9 through 12 and line 14, and enter the result here and on line 31 of your return. Check each entry, then download or print the completed PDF from FillingPDF and attach it to your return.
How to submit Schedule 3 (Form 1040) (sp)
Schedule 3 (Form 1040) (sp) has no filing channel of its own: you attach it to Form 1040, 1040-SR or 1040-NR and it is submitted together with that return.
- Attach to your return: include the completed schedule with the return it belongs to. The name(s) and Social Security number at the top must match the return.
- Attach the supporting forms the lines call for: several lines say Adjunte (attach) a specific form, such as Form 2441, Form 8880, Form 3800, Form 8962 or Form 4136. Submit them in the same package.
- Carry the totals to the return: enter line 8 on line 20 and line 15 on line 31 of Form 1040, 1040-SR or 1040-NR.
- Instructions and latest information: the form directs you to www.irs.gov/Form1040SP. The schedule prints no mailing address, portal or appointment rule; use the submission channels and addresses given in the instructions for your return.
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Leaving off the form that a line tells you to attach, such as Form 2441 for line 2, Form 8880 for line 4 or Form 8962 for line 9.
- Filing the schedule without attaching it to Form 1040, 1040-SR or 1040-NR; the form states it is to be attached to one of them.
- Entering the line 8 total anywhere but line 20 of the return, or the line 15 total anywhere but line 31.
- Omitting line 7 from the line 8 sum: line 8 adds lines 1 to 4, 5a, 5b and 7, and line 7 first adds lines 6a to 6z.
- Adding lines 13a to 13z directly into line 15 as well as through line 14, which counts them twice; line 15 adds lines 9 to 12 and line 14.
- Using an amount from the wrong line of the source form: line 2 takes line 11 of Form 2441, line 3 takes line 19 of Form 8863, line 5a takes line 15 and line 5b takes line 32 of Form 5695.
- Entering an amount on line 6z or 13z without the type of credit; line 6z asks for the type and the amount.
- Skipping the name(s) and Social Security number at the top of the schedule.
Frequently asked questions
What is Schedule 3 (Form 1040) (sp)?
It is the Spanish-language edition of the IRS schedule Additional Credits and Payments, printed as Anexo 3, Créditos y Pagos Adicionales. You attach it to Form 1040, 1040-SR or 1040-NR to report nonrefundable credits in Part I and other refundable credits and payments in Part II.
Where do the totals on lines 8 and 15 go?
Line 8, the Part I total of nonrefundable credits, is entered here and on line 20 of Form 1040, 1040-SR or 1040-NR. Line 15, the Part II total of other payments and refundable credits, is entered here and on line 31 of the same return.
Which forms do I attach to Schedule 3?
The ones the lines name: for example Form 2441 (line 2), Form 8880 (line 4), Form 3800 (line 6a), Form 8839 (line 6c), Schedule R (line 6d), Form 8962 (line 9) and Form 4136 (line 12). Form 1116 is attached only if required. Attach only the forms for lines you use.
Do I file Schedule 3 (Form 1040) (sp) by itself?
No. The form says to attach it to Form 1040, 1040-SR or 1040-NR, so it is submitted with that return. It prints no separate address or due date.
Can I fill out Schedule 3 (Form 1040) (sp) online?
Yes. You can fill out the fillable 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.
Where do I find the instructions for this schedule?
The form directs you to www.irs.gov/Form1040SP for the instructions and the latest information. Several lines also send you to the instructions, including line 6l, line 10, line 13d and line 13z.
What goes on line 10 of Schedule 3?
Line 10 is the amount you paid with a request for an extension to file. The form says to see the instructions for it, so check the IRS instructions at www.irs.gov/Form1040SP before entering the amount.
What do I enter on line 6z or line 13z?
On line 6z, enter the type and amount of any other nonrefundable credit not listed on lines 6a to 6m. On line 13z, enter other refundable credits, following the instructions the form refers to. Both lines feed their section totals on lines 7 and 14.
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