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IRS Schedule 3 (Form 1040 or 1040-SR) is a tax form used for reporting nonrefundable tax credits that aren’t included directly on the main Form 1040 or 1040-SR U.S. Individual Income Tax Return. This schedule helps taxpayers reduce their tax liability with credits for which they’re eligible without affecting the amount of taxes they’ve already paid throughout the year.
Schedule 3 is organized into two parts: Part I includes credits that can directly reduce the amount of tax owed, such as the foreign tax credit, education credits, and general business credit. Part II reports other payments and refundable credits not listed directly on Form 1040, such as the net premium tax credit, the amount paid with an extension request, and excess Social Security tax withheld. Using Schedule 3 allows taxpayers to consolidate these credits and payments effectively, ensuring they maximize their potential tax benefits and accurately report their tax situation.
Other IRS Forms for Individuals
IRS schedules are used to provide more financial information to the Internal Revenue Service. When preparing your tax return, check whether there are any schedules you are required to attach.
What it is: Schedule 3 (Form 1040) 2025, Additional Credits and Payments.
Where and when to file: Attach to Form 1040, 1040-SR, or 1040-NR.
Line 1: Foreign tax credit. Attach Form 1116 if required.
Line 2: Credit for child and dependent care expenses from Form 2441, line 11. Attach Form 2441.
Line 3: Education credits from Form 8863, line 19.
Line 4: Retirement savings contributions credit. Attach Form 8880.
Line 5a: Residential clean energy credit from Form 5695, line 15.
Line 5b: Energy efficient home improvement credit from Form 5695, line 32.
Line 6a: General business credit. Attach Form 3800.
Line 6b: Credit for prior year minimum tax. Attach Form 8801.
Line 6c: Adoption credit. Attach Form 8839.
Line 6d: Credit for the elderly or disabled. Attach Schedule R.
Line 6e: Reserved for future use.
Line 6f: Clean vehicle credit. Attach Form 8936.
Line 6g: Mortgage interest credit. Attach Form 8396.
Line 6h: District of Columbia first-time homebuyer credit. Attach Form 8859.
Line 6i: Qualified electric vehicle credit. Attach Form 8834.
Line 6j: Alternative fuel vehicle refueling property credit. Attach Form 8911.
Line 6k: Credit to holders of tax credit bonds. Attach Form 8912.
Line 6l: Amount on Form 8978, line 14. See instructions.
Line 6m: Credit for previously owned clean vehicles. Attach Form 8936.
Line 6z: Other nonrefundable credits. List type and amount.
Line 7: Total other nonrefundable credits. Add lines 6a through 6z.
Line 8: Add lines 1 through 4, 5a, 5b, and 7. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 20.
Line 9: Net premium tax credit. Attach Form 8962.
Line 10: Amount paid with request for extension to file (see instructions).
Line 11: Excess social security and tier 1 RRTA tax withheld.
Line 12: Credit for federal tax on fuels. Attach Form 4136.
Line 13a: Form 2439.
Line 13b: Section 1341 credit for repayment of amounts included in income from earlier years.
Line 13c: Net elective payment election amount from Form 3800, Part III, line 6, column (j).
Line 13d: Deferred amount of net 965 tax liability (see instructions).
Line 13z: Other refundable credits (see instructions).
Line 14: Total other payments or refundable credits. Add lines 13a through 13z.
Line 15: Add lines 9 through 12 and 14. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 31.
Schedule 3 (Form 1040) 2025, Additional Credits and Payments. Go to www.irs.gov/Form1040 for instructions and the latest information.
[1] Schedule 3 (Form 1040) 2025, Additional Credits and Payments, Internal Revenue Service (the Official source link on this page).