Beginning in tax year 2019, Schedule 5 will be combined with Schedule 3. Part II of Schedule 3 makes up what was the old Schedule 5 entries for tax year 2018. This will include the items in Part II Schedule 3 on lines 8-13. The newly revised Schedule 3 will be attached to the 1040 Form or the new 1040-SR Form if entries are made on Schedule 3.
For tax year 2018 you will still use the the Schedule 5, which has the following, Other Payments and Refundable Credits. If entries are made on Schedule 5, the form would accompany Form 1040.
- 2018 Estimated tax payments and amounts applied from 2017 return
- Net premium tax credit (Attach Form 8962)
- Amount paid with request for extension to file (see instructions)
- Excess social security and tier 1 RRTA tax withheld
- Credit for federal tax on fuels (Attach Form 4136)
- Credits from Form 2439, Form 8885
Before the Tax Cuts and Jobs Act reform was passed, Other Payments and Refundable Credits was reported on lines 65, 69, 70, 71, 72 and 73 on Form 1040.
