Schedule 3 (Form 1040) is used to report certain nonrefundable credits, refundable credits, and other payments that are not entered directly on Form 1040. Amounts reported on Schedule 3 ultimately flow to Form 1040 and can reduce tax liability or increase payments and credits.
Part I – Nonrefundable Credits
Line-by-Line Reference
| Line | Description |
|---|---|
| 1 | Foreign tax credit |
| 2 | Credit for child and dependent care expenses |
| 3 | Education credits |
| 4 | Retirement savings contributions credit |
| 5a | Residential clean energy credit |
| 5b | Energy efficient home improvement credit |
| 6a | General business credit |
| 6b | Credit for prior year minimum tax |
| 6c | Adoption credit |
| 6d | Credit for the elderly or disabled |
| 6e | Reserved for future use |
| 6f | Clean vehicle credit |
| 6g | Mortgage interest credit |
| 6h | District of Columbia first-time homebuyer credit |
| 6i | Qualified electric vehicle credit |
| 6j | Alternative fuel vehicle refueling property credit |
| 6k | Credit to holders of tax credit bonds |
| 6l | Amount from Form 8978, line 14 |
| 6m | Credit for previously owned clean vehicles |
| 6z | Other nonrefundable credits |
| 7 | Total Other Nonrefundable Credits. Add lines 6a through 6z |
| 8 | Total Nonrefundable Credits. Add lines 1 through 4, 5a, 5b, and 7 |
Part II – Other Payments and Refundable Credits
Line-by-Line Reference
| Line | Description |
|---|---|
| 9 | Net premium tax credit |
| 10 | Amount paid with request for extension to file |
| 11 | Excess Social Security and tier 1 RRTA tax withheld |
| 12 | Credit for federal tax on fuels |
| 13a | Undistributed long-term capital gains (Form 2439) |
| 13b | Section 1341 credit for repayments of income from earlier years |
| 13c | Net elective payment election amount from Form 3800 |
| 13d | Deferred amount of net tax liability attributable to certain installment sale transactions |
| 13z | Other payments or refundable credits |
| 14 | Total Other Payments and Refundable Credits. Add lines 13a through 13z |
| 15 | Total Other Payments and Refundable Credits. Add lines 9 through 12 and 14 |
Form 1040 Flow-Through
| Schedule 3 Line | Form 1040 Destination |
|---|---|
| Line 8 | Form 1040, Line 20 |
| Line 15 | Form 1040, Line 31 |