Schedule 3 – Line By Line Instruction For Additional Credits and Payments

Schedule 3 is an annex to your tax return and contains information about refundable credits and other credits.

Schedule 3 includes information about withholding. This part of the tax return must be completed, even if it is blank. This part of the tax return also contains information about estimated taxes and other payments made during the year.

Schedule 3 is also known as the Additional Credits and Payments and is a two-page form. It lists additional credits and payments that are not refundable. These include education credits, tax-deductible charitable contributions, electric vehicle credits, and more. You must complete Schedule 3 and attach it to your Form 1040 before receiving your refund.

Schedule 3 Instructions

Part I: Nonrefundable Credits

  • Line 1: Foreign tax credit. Attach Form 1116
  • Line 2: Credit for child and dependent care expenses from Form 2441, line 11. Attach Form 2441
  • Line 3: Education credits from Form 8863, line 19
  • Line 4: Retirement savings contributions credit. Attach Form 8880
  • Line 5: Residential energy credits. Attach Form 5695
  • Line 6: Other nonrefundable credits:
  • Line 6a: General business credit. Attach Form 3800
  • Line 6b: Credit for prior year minimum tax. Attach Form 8801
  • Line 6c: Adoption credit. Attach Form 8839
  • Line 6d: Credit for the elderly or disabled. Attach Schedule R
  • Line 6e: Alternative motor vehicle credit. Attach Form 8910
  • Line 6f: Qualified plug-in motor vehicle credit. Attach Form 8936
  • Line 6g: Mortgage interest credit. Attach Form 8396
  • Line 6h: District of Columbia first-time homebuyer credit. Attach Form 8859
  • Line 6i: Qualified electric vehicle credit. Attach Form 8834
  • Line 6j: Alternative fuel vehicle refueling property credit. Attach Form 8911
  • Line 6k: Credit to holders of tax credit bonds. Attach Form 8912
  • Line 6l: Amount on Form 8978, line 14
  • Line 6z: Other nonrefundable credits
  • Line 7: Total other nonrefundable credits. Add lines 6a through 6z
  • Line 8: Add lines 1 through 5 and 7. Enter here and on Form 10401040-SR, or 1040-NR, line 20

Part II: Other Payments and Refundable Credits

  • Line 9: Net premium tax credit. Attach Form 8962
  • Line 10: Amount paid with request for extension to file
  • Line 11: Excess social security and tier 1 RRTA tax withheld
  • Line 12: Credit for federal tax on fuels. Attach Form 4136
  • Line 13: Other payments or refundable credits: 
  • Line 13a: Form 2439
  • Line 13b: Qualified sick and family leave credits from Schedule(s) H and Form(s) 7202 for leave taken before April 1, 2021
  • Line 13c: Health coverage tax credit from Form 8885
  • Line 13d: Credit for repayment of amounts included in income from earlier years 
  • Line 13e: Leave it blank. It’s for future use.
  • Line 13f: Deferred amount of net 965 tax liability
  • Line 13g: Credit for child and dependent care expenses from Form 2441, line 10. Attach Form 2441
  • Line 13h: Sick and family leave credits from Schedule(s) H and Form(s) 7202 for leave taken after March 31, 2021
  • Line 13z: Other payments or refundable credits. List type and amount 
  • Line 14: Total other payments or refundable credits. Add lines 13a-13z
  • Line 15: Add lines 9-12 and 14. Enter the amount here and on Form 10401040-SR, or 1040-NR, line 31

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