Internal Revenue Service (IRS) · United States (federal)
Schedule 3 (Form 1040): Additional Credits and Payments
Current revision: Tax year 2025 (checked on irs.gov, Oct 28, 2026)
Fill in IRS Schedule 3 (tax year 2025): foreign tax, child care, education and energy credits, net premium tax credit and payments sent with an extension.
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Form
Schedule 3 (Form 1040)
- Issued by
- Internal Revenue Service (IRS)
- Applies in
- United States (federal)
- Edition
- Tax year 2025
Official source
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What it is
What Form Schedule 3 (Form 1040) is for
Schedule 3 claims credits and payments that don't have their own line on Form 1040. Part I lists nonrefundable credits such as the foreign tax credit, the child and dependent care credit (Form 2441), education credits (Form 8863), the retirement savings contributions credit and the home energy credits (Form 5695); Part II lists the net premium tax credit, the amount paid with an extension request, excess Social Security tax withheld and other refundable items. Line 8 goes to Form 1040, line 20, and line 15 to line 31. The PDF irs.gov posts is the 2025 edition; the 2026 version usually appears in December–January.
Schedule 3 (Form 1040) deadlines, 2027 filing season
File with your 2026 Form 1040 or 1040-SR (or request an extension with Form 4868) Source: irs.gov
File with an extended 2026 return if you filed Form 4868 by April 15 Source: irs.gov
Dates already move past weekends and DC holidays, as the IRS rule says. Checked against irs.gov on October 28, 2026. See the full 2027 tax calendar.
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Who files it
- Parents who paid for child or dependent care while working
- Students and parents claiming education credits
- Homeowners claiming residential clean energy or energy efficient home improvement credits
- Taxpayers who paid foreign tax on investment income
- Anyone who paid tax with Form 4868 or had too much Social Security tax withheld by two or more employers
What you need
- Forms 2441, 8863, 8880 and 5695 for the credits you claim
- Form 1116, if required, and the foreign tax shown on your 1099s
- Form 8962 for the net premium tax credit
- The amount you paid with Form 4868
- Forms W-2 from every employer, to check for excess Social Security tax
Line by line
How to fill out Form Schedule 3 (Form 1040)
- 1
Line 1 — Foreign tax credit
Enter the credit, attaching Form 1116 if it's required.
- 2
Lines 2–5b — Common credits
Enter the child and dependent care credit from Form 2441, line 11 (2), education credits from Form 8863, line 19 (3), the retirement savings contributions credit (4) and the clean energy and home improvement credits from Form 5695, lines 15 and 32 (5a–5b).
- 3
Lines 6a–8 — Other nonrefundable credits
Enter credits such as the general business credit, adoption credit, credit for the elderly or disabled and clean vehicle credits on lines 6a–6z, total them on line 7, and carry line 8 to Form 1040, 1040-SR or 1040-NR, line 20.
- 4
Lines 9–12 — Payments and refundable credits
Enter the net premium tax credit from Form 8962 (9), the amount paid with an extension request (10), excess Social Security and tier 1 RRTA tax withheld (11) and the fuel tax credit from Form 4136 (12).
- 5
Lines 13a–15 — Totals
Enter other payments or refundable credits on lines 13a–13z and total them on line 14. Line 15 goes to Form 1040, 1040-SR or 1040-NR, line 31.
Common Schedule 3 (Form 1040) mistakes
- Claiming the child tax credit, earned income credit, American opportunity credit or additional child tax credit here; those have their own lines on Form 1040.
- Forgetting the payment you sent with Form 4868 on line 10.
- Claiming excess Social Security tax when it came from one employer that withheld too much; that employer must adjust it, or you file Form 843.
- Leaving off the form behind a credit, such as Form 2441, 8863, 5695 or 8962.
Where to send it
Attach Schedule 3, with the form behind each credit, to Form 1040, 1040-SR or 1040-NR and file them together — by e-file or at the paper-return address for your state (https://www.irs.gov/filing/where-to-file-paper-tax-returns-with-or-without-a-payment). 2026 returns are due April 15, 2027, or October 15, 2027 with Form 4868.
Filing rules change. Confirm the address or portal on irs.gov before you send.
Form Schedule 3 (Form 1040): questions people ask
Which year is this Schedule 3 for?
The PDF irs.gov posts today is for tax year 2025; the 2026 version usually appears in December–January, and until then this page opens whatever irs.gov posts. Its instructions are inside the Form 1040 instructions.
Do I need Schedule 3?
Only if you claim one of its credits or payments. The child tax credit, earned income credit and American opportunity credit's refundable part go directly on Form 1040.
When can I claim excess Social Security tax?
When you, or your spouse on a joint return, had two or more employers and more than the yearly maximum was withheld in total — for 2025, over $10,918.20 on wages above $176,100. Figure it separately for each spouse.
I paid with my extension request. Where does that go?
On line 10. Include amounts paid with Form 4868 or by an electronic payment that counted as your extension, but not any card processing fee.
Where do the home energy credits come from?
From Form 5695: the residential clean energy credit (line 15) goes on line 5a, and the energy efficient home improvement credit (line 32) on line 5b.