Fill out Schedule 3 (Additional Credits and Payments) online
Schedule 3 is filed with Form 1040 to report additional credits and payments not entered directly on the main form. Part I covers nonrefundable credits such as the foreign tax credit, education credits, general business credit, and the credit for prior year minimum tax. Part II covers other payments and refundable credits such as estimated tax payments and amounts paid with extension requests.
How to fill out Schedule 3 (Additional Credits and Payments)
Identify which credits and payments apply
Review Part I for nonrefundable credits (foreign tax credit, education credits, retirement savings credit, residential energy credits, general business credit) and Part II for other payments (estimated tax payments, extension payments, excess Social Security withholding).
Complete Part I (Nonrefundable Credits)
Enter the foreign tax credit from Form 1116 on line 1, education credits from Form 8863 on line 3, retirement savings credit from Form 8880 on line 4, and other applicable credits on their respective lines. Total all nonrefundable credits on line 8.
Complete Part II (Other Payments and Refundable Credits)
Enter estimated tax payments on line 10, amount paid with Form 4868 (extension) on line 11, and excess Social Security tax withheld on line 12. Include any other refundable credits on line 15. Total all payments on line 16.
Transfer totals to Form 1040
Enter the Part I total (line 8) on Form 1040, line 20. Enter the Part II total (line 16) on Form 1040, line 31. These amounts reduce your tax owed or increase your refund.
About Schedule 3 (Additional Credits and Payments)
Who needs this form
Taxpayers who qualify for nonrefundable credits beyond the child tax credit and standard credits on Form 1040 (such as the foreign tax credit, education credits, or retirement savings credit), or who need to report estimated tax payments, excess Social Security withholding, or other payments.
Where to submit
Attach Schedule 3 to your Form 1040 or 1040-SR. The total nonrefundable credits from Part I go to Form 1040, line 20, and the total other payments and refundable credits from Part II go to Form 1040, line 31.
Source and content freshness
- Reviewed: 2026-02-24
- Check the latest official form instructions for the filing year that applies to you.
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Not attaching the supporting form for each credit (Form 1116, Form 8863, Form 8880, etc.)
- Entering estimated tax payments that do not match the amounts actually paid to the IRS
- Confusing nonrefundable credits (Part I, which reduce tax to zero but no further) with refundable credits (Part II, which can generate a refund)
- Omitting excess Social Security tax withheld when working for multiple employers
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What is the difference between nonrefundable and refundable credits on Schedule 3?
Nonrefundable credits (Part I) can reduce your tax liability to zero but cannot generate a refund beyond that. For example, the foreign tax credit and education credits from Form 8863 are nonrefundable on this schedule. Refundable credits and other payments (Part II) can exceed your tax liability and result in a refund. Estimated tax payments and excess Social Security withholding fall in this category.
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