Schedule 3 (Form 1040) - Additional Credits and Payments

What Schedule 3 is

Schedule 3 (Form 1040), Additional Credits and Payments, is a one-page attachment for credits and payments that do not have their own line on the main return. This template is the IRS 2025 edition, used with a 2025 Form 1040, 1040-SR, or 1040-NR. As of October 3, 2026, it is the current final version listed on the IRS Form 1040 page. The IRS has posted an early 2026 draft that is not for filing.

The form has two parts. Part I lists nonrefundable credits and totals them on line 8, which goes to Form 1040, line 20. On Form 1040, those credits reduce your tax on line 22, which cannot go below zero. Part II lists other payments and refundable credits and totals them on line 15, which goes to Form 1040, line 31, where they count toward your total payments.

Who needs Schedule 3

The Form 1040 instructions say to use Part I if you can claim a nonrefundable credit other than the child tax credit or credit for other dependents, such as the foreign tax credit, education credits, or the general business credit. Use Part II if you can claim a refundable credit other than the earned income credit, American opportunity credit, refundable adoption credit, or additional child tax credit, such as the net premium tax credit, or if you have other payments, such as an amount paid with an extension request or excess social security tax withheld. Whether you qualify for any credit is set out in the instructions for that credit's form.

What to have ready

• Your name and social security number as shown on Form 1040
• The completed credit forms you are claiming, such as Form 1116 (foreign tax credit), Form 2441 (child and dependent care), Form 8863 (education credits), Form 8880 (retirement savings contributions), Form 5695 (residential energy), or Form 8936 (clean vehicles)
• Form 8962 if you are claiming a net premium tax credit
• The amount you paid with your extension request, if you filed one
• Forms W-2 if you worked for more than one employer and want to check for excess social security tax withheld

How to fill out Schedule 3 online

Click "Fill Template Now," type each amount on its line, and download the completed PDF to attach to your return. The template does not add the lines for you, so use the official instructions for each total.

Part I: Nonrefundable Credits (lines 1 through 8)

• Line 1: foreign tax credit (attach Form 1116 if required).
• Line 2: credit for child and dependent care expenses from Form 2441, line 11.
• Line 3: education credits from Form 8863, line 19.
• Line 4: retirement savings contributions credit from Form 8880.
• Lines 5a and 5b: residential clean energy credit (Form 5695, line 15) and energy efficient home improvement credit (Form 5695, line 32).
• Lines 6a through 6z: other nonrefundable credits, including the general business credit, credit for prior year minimum tax, adoption credit, credit for the elderly or disabled, clean vehicle credit, mortgage interest credit, and credit for previously owned clean vehicles. Line 6e is reserved. Line 6z has space to list any other credit by type and amount.
• Line 7: total of lines 6a through 6z.
• Line 8: add lines 1 through 4, 5a, 5b, and 7, and enter the total on Form 1040, line 20.

Part II: Other Payments and Refundable Credits (lines 9 through 15)

• Line 9: net premium tax credit from Form 8962.
• Line 10: amount paid with a request for an extension to file, such as a payment sent with Form 4868.
• Line 11: excess social security and tier 1 RRTA tax withheld.
• Line 12: credit for federal tax on fuels from Form 4136.
• Lines 13a through 13z: other payments or refundable credits, including Form 2439, the section 1341 credit for repaying amounts included in income in earlier years, the net elective payment election amount from Form 3800, and the deferred amount of net 965 tax liability.
• Line 14: total of lines 13a through 13z.
• Line 15: add lines 9 through 12 and 14, and enter the total on Form 1040, line 31.

Attaching and filing

Schedule 3 has no signature line; the signature on your return covers it. On a paper return, place it behind Form 1040 in attachment sequence order (Schedule 3 is Attachment Sequence No. 03), along with each credit form you used, sign Form 1040 by hand as the IRS requires for paper returns, and mail the return to the address for your state on the IRS page Where to file paper tax returns.

The deadline is the same as your return's. For 2025 returns, that was April 15, 2026, or October 15, 2026, for most calendar-year filers with a Form 4868 extension, per the IRS and the 2025 Form 4868 (as of October 3, 2026).

Common mistakes

• Copying line 8 to Form 1040, line 31, or line 15 to line 20. Part I goes to line 20 and Part II goes to line 31.
• Entering the child tax credit, earned income credit, or American opportunity credit here. Those have their own lines on Form 1040.
• Claiming a credit without attaching the form it comes from.
• Forgetting the extension payment on line 10, which can make it look as if you owe more than you do.