Schedule 3 (Form 1040): Credits and Payments Lines Explained
Published November 5, 2026
Schedule 3 (Form 1040) is titled Additional Credits and Payments. It collects credits that do not fit on the main form. It also collects some payments and refundable credits. Many people who claim credits will see it. IRS: Schedule 3 (Form 1040) 2025
Part I: nonrefundable credits
Part I lists nonrefundable credits. Each line names the form to attach. Line 1 is the foreign tax credit, from Form 1116. Line 2 is the child and dependent care credit, from Form 2441. Line 3 is the education credits, from Form 8863. Line 4 is the retirement savings contributions credit, from Form 8880. Line 5a is the residential clean energy credit, from Form 5695. IRS: Schedule 3 (2025)
Line 6: other credits
Line 6 has many letters. Line 6a is the general business credit, from Form 3800. Line 6b is the credit for prior year minimum tax, from Form 8801. Line 6c is the adoption credit, from Form 8839. Line 6d is the credit for the elderly or disabled, from Schedule R. Line 6f is the clean vehicle credit, from Form 8936. Line 6g is the mortgage interest credit, from Form 8396. IRS: Schedule 3 (2025)
Line 6z is for any other credit. You list its name and amount there. IRS: Schedule 3 (2025)
Where the Part I total goes
Line 8 adds lines 1 through 4, lines 5a and 5b, and line 7. Line 7 is the total of lines 6a through 6z. The line 8 total goes to Form 1040, line 20. IRS: Schedule 3 (2025)
Part II: payments and refundable credits
Part II covers other payments and refundable credits. Line 9 is the net premium tax credit, from Form 8962. Line 10 is an amount paid with a request for extension. Line 11 is excess Social Security tax withheld. Line 12 is the federal fuel tax credit, from Form 4136. Line 13 covers other payments, such as Form 2439. IRS: Schedule 3 (2025)
Line 15 adds lines 9 through 12 and line 14. The line 15 total goes to Form 1040, line 31. IRS: Schedule 3 (2025)
Who usually sees Schedule 3
Schedule 3 comes up when you claim a credit that has its own form. Examples are the education credits, the saver's credit, and the foreign tax credit. It also comes up when you have a payment to report, such as a net premium tax credit or an amount sent with a request for an extension. If you have none of these, you do not need this schedule. IRS: Schedule 3 (2025)
Use the headings as your guide
The two part headings tell you where a credit belongs. Part I is for nonrefundable credits. Part II is for payments and refundable credits. Each credit has its own form, with its own rules. Read that form before you claim the credit. Schedule 3 only carries the total.
Credits with their own posts
Read foreign tax credit basics for line 1. Read the child and dependent care credit for line 2. Read education credits and Form 1098-T for line 3. Read the saver's credit for line 4. Read the residential clean energy credit for line 5a. Read the adoption credit for line 6c.
Records to keep
Keep the forms and statements behind each Schedule 3 line. For a credit, that means the form you attached and any receipts it needs. For a payment, keep the proof of payment. The instructions for each form explain what to keep.
Steps to follow
- Find each credit or payment on your forms or notes.
- Find the matching line on Schedule 3, using the form it names.
- Complete the form that line names, and attach it.
- Carry the line 8 total to Form 1040, line 20. Carry the line 15 total to Form 1040, line 31.
General information, not advice for your situation.
Sources: Sources: IRS, Schedule 3 (Form 1040), Additional Credits and Payments, 2025 (https://www.irs.gov/pub/irs-pdf/f1040s3.pdf) This is general information, not advice about your specific return.
