1040

Additional Credits and Payments

Agency
IRS
Revision
2025
Fillable fields
37
Pages
1
Official source
IRS form page
Checked
October 20, 2026
Fill 1040 online
Page 1 of form 1040

Schedule 3 (Form 1040): Additional Credits and Payments

Schedule 3 is one of the numbered schedules that attach to Form 1040, 1040-SR or 1040-NR. The IRS page for Form 1040 says to use it if you can claim a credit that you didn't claim on Form 1040 or 1040-SR, such as the foreign tax credit, education credits or the general business credit, or if you have other payments, such as an amount paid with a request for an extension to file or excess social security tax withheld.

The schedule has two parts. Part I collects nonrefundable credits other than the child tax credit and the credit for other dependents, and its total on line 8 goes to Form 1040, 1040-SR or 1040-NR, line 20. Part II collects other payments and refundable credits, and its total on line 15 goes to line 31 of the same return.

Most lines take a figure from another form, such as Form 2441, Form 8863, Form 5695 or Form 8962, so those forms are usually finished first. You can fill Schedule 3 free in your browser on this page.

Top of page 1 of Schedule 3 (Form 1040): Additional Credits and Payments, as printed by IRS

What's on Schedule 3

Part I, lines 1 to 4

Foreign tax credit, the credit for child and dependent care expenses from Form 2441, education credits from Form 8863, and the retirement savings contributions credit from Form 8880.

Lines 5a and 5b: energy credits

Line 5a is the residential clean energy credit from Form 5695, line 15. Line 5b is the energy efficient home improvement credit from Form 5695, line 32.

Lines 6a to 7: other nonrefundable credits

Named lines for credits such as the general business credit (Form 3800), the adoption credit (Form 8839), the credit for the elderly or disabled (Schedule R) and the clean vehicle credit (Form 8936). Line 7 adds lines 6a to 6z.

Line 8: Part I total

Line 8 adds lines 1 through 4, 5a, 5b and 7. The form says to enter it on Form 1040, 1040-SR or 1040-NR, line 20.

Part II, lines 9 to 12

Net premium tax credit (Form 8962), the amount paid with a request for an extension to file, excess social security and tier 1 RRTA tax withheld, and the credit for federal tax on fuels (Form 4136).

Lines 13a to 15

Other payments and refundable credits, such as Form 2439, the section 1341 credit and the net elective payment election amount from Form 3800. Line 15 is the Part II total, which goes on Form 1040, 1040-SR or 1040-NR, line 31.

How to fill out Schedule 3

  1. 1

    Finish the source forms first

    Most lines name the form and line they come from, such as Form 2441, line 11 or Form 8863, line 19. Complete those forms before Schedule 3.

  2. 2

    Enter Part I credits on lines 1 to 5b

    For line 1 without Form 1116, the instructions say to enter the smaller of your total foreign taxes or the total of Form 1040 or 1040-SR, line 16 and Schedule 2, line 1a.

  3. 3

    Add other credits on lines 6a to 7

    Enter each other nonrefundable credit on its own line and attach the form the line names. The 2025 instructions say line 6e is reserved and line 6z is left blank. Add them on line 7.

  4. 4

    Carry line 8 to your return

    Add the Part I credits on line 8 and enter that amount on Form 1040, 1040-SR or 1040-NR, line 20.

  5. 5

    Enter payments on lines 9 to 13z

    For line 10, the instructions say to leave out any fee charged when making the payment and to include amounts paid with Form 2350.

  6. 6

    Carry line 15 to your return

    Add lines 9 through 12 and 14 on line 15 and enter it on Form 1040, 1040-SR or 1040-NR, line 31. You can fill this form free on this page.

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Deadlines, fees and where to send Schedule 3

Deadline

Schedule 3 is attached to Form 1040, 1040-SR or 1040-NR and is due with it. The 2025 instructions say to file Form 1040 or 1040-SR by April 15, 2026.

Where it goes

Attach it to your return when you mail it, or let tax software transmit it when you e-file.

Cost

The IRS form is free.

Attachments

Many lines tell you to attach the form behind the credit, such as Form 1116, 2441, 8880, 3800, 8839, 8936, 8962 or 4136.

Child tax credit is not here

The instructions say Schedule 3 is for nonrefundable credits other than the child tax credit or the credit for other dependents.

Related forms

Who uses Schedule 3?

  • People claiming a foreign tax credit

    Line 1 is for income tax paid to a foreign country or U.S. territory. The instructions say Form 1116 is generally attached, with an exception for small amounts of foreign tax on interest and dividends.

  • Parents and caregivers paying for care

    Line 2 takes the child and dependent care credit from Form 2441, line 11. The instructions describe care paid for so you could work or look for work, such as for a qualifying child under age 13.

  • Students and families with education costs

    Line 3 takes education credits from Form 8863, line 19. The 2025 instructions list cases where the credit can't be taken, including married filing separately or Form 1040, line 11b of $90,000 or more ($180,000 or more if married filing jointly).

  • Retirement savers and home improvers

    Line 4 is the saver's credit from Form 8880. Lines 5a and 5b take the residential clean energy credit and the energy efficient home improvement credit from Form 5695.

  • People with Marketplace health coverage

    Line 9 is the net premium tax credit from Form 8962. The instructions say Form 1095-A from the Marketplace shows the coverage and any advance credit payments.

  • People with extension payments or extra withholding

    Line 10 takes a payment made with a request for an extension to file. Line 11 is for excess social security and tier 1 RRTA tax withheld when you had more than one employer.

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Questions about Form 1040

Do I need Schedule 3?

Only if you have a credit or payment it lists. The IRS page for Form 1040 says to use it for a credit you didn't claim on Form 1040 or 1040-SR, or for other payments, such as an extension payment or excess social security tax withheld.

Do I need Form 1116 for the foreign tax credit?

Generally yes. The instructions give an exception when all five listed requirements are met, including that all foreign source income was interest and dividends reported on Form 1099-INT, Form 1099-DIV or Schedule K-3, and total foreign taxes were not more than $300 ($600 if married filing jointly).

Where does the payment I made with my extension go?

On line 10. The instructions say to enter the amount paid with Form 4868 or as an extension payment, without any fee you were charged, and to include amounts paid with Form 2350.

When can I claim excess social security tax on line 11?

The 2025 instructions say it can apply if you had more than one employer and total wages of more than $176,100. The credit is the amount withheld over $10,918.20. If any one employer withheld more than that, the excess isn't claimed on the return: the employer should adjust it, and if it doesn't, Form 843 is used to claim a refund.

What is the difference between Part I and Part II?

Part I holds nonrefundable credits, and its total on line 8 goes to Form 1040, line 20. Part II holds other payments and refundable credits, and its total on line 15 goes to Form 1040, line 31.

Is the child tax credit on Schedule 3?

No. The instructions say Schedule 3 is for nonrefundable credits other than the child tax credit or the credit for other dependents.