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Tax

Fill Out IRS Schedule 3 (Form 1040) Online

Additional Credits and Payments

Internal Revenue Service

Claims nonrefundable credits and reports other payments and refundable credits on Form 1040.

Reviewed July 2026

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Schedule 3 (Form 1040), Additional Credits and Payments, is where taxpayers claim credits that do not have their own line on Form 1040 and report certain payments already made toward the year's tax. It covers items such as the foreign tax credit, education credits, the child and dependent care credit, residential energy credits, and amounts paid with an extension request.

The Universal PDF editor lets you complete Schedule 3 in your browser. Enter each credit or payment on its line, confirm the totals, and download the finished PDF for printing or your records.

What is Schedule 3 used for

Schedule 3 has two parts. Part I collects nonrefundable credits, which can reduce your tax to zero but not below it. Part II collects other payments and refundable credits, which count as money already paid in and can generate a refund.

  • Part I examples: foreign tax credit (Form 1116), child and dependent care credit (Form 2441), education credits (Form 8863), retirement savings contributions credit (Form 8880), and residential energy credits (Form 5695)
  • Part II examples: net premium tax credit (Form 8962), amounts paid with a Form 4868 extension request, and excess Social Security tax withheld when you had more than one employer

Who needs to file Schedule 3

Attach Schedule 3 whenever you claim any of the credits or payments it lists. Typical filers include households paying for child care, students or parents claiming education credits, taxpayers who paid foreign tax on investment income, homeowners claiming energy improvement credits, and anyone who made a payment with a filing extension.

How to fill out Schedule 3

Like the other numbered schedules, most lines pull their amounts from a supporting form, so finish those calculations first.

  • Complete the underlying credit form, such as Form 2441, Form 8863, or Form 5695, and carry each result to the labeled line in Part I
  • Add up Part I and transfer the total to the credits section of Form 1040
  • In Part II, enter any net premium tax credit, extension payment, or excess Social Security withholding
  • Add up Part II and transfer the total to the payments section of Form 1040
  • Double-check that every credit you claim has its supporting form attached to the return

How Schedule 3 attaches to Form 1040

Part I reduces the tax you owe on Form 1040, while Part II is treated like withholding, counting toward what you have already paid. File Schedule 3 behind Form 1040 with your other numbered schedules in attachment sequence order.

Frequently asked questions

Part I lists nonrefundable credits that can only reduce your tax bill to zero. Part II lists refundable credits and payments, which can produce a refund even if you owe no tax.

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