Schedule 3: Additional Credits and Payments (2024)
Federal · IRS · Used for tax years 2024
Schedule 3 (Form 1040) reports additional nonrefundable credits, other payments, and refundable credits for 2024. It is attached to Form 1040, 1040-SR, or 1040-NR.
Who files this form
Use Schedule 3 for tax year 2024 if you:
- Claim a nonrefundable credit other than the child tax credit or credit for other dependents, such as the foreign tax credit, education credits, or general business credit. Use Part I.
- Claim a refundable credit other than the earned income credit, American opportunity credit, or additional child tax credit, such as the net premium tax credit. Use Part II.
- Report other payments, such as money paid with an extension request or excess Social Security tax withheld. Use Part II.
Attach Schedule 3 to Form 1040, 1040-SR, or 1040-NR.
When it's due
- April 15, 2025: The filing deadline for tax year 2024 Form 1040 or 1040-SR. Attach Schedule 3 if needed. Filing late may result in interest and penalties.
- June 16, 2025: For tax year 2024, qualifying U.S. citizens or resident aliens who receive the automatic 2-month extension for living and working abroad or serving abroad in the military can file Form 4868 by this date for an additional 4 months to file.
You can request an automatic 6-month filing extension by filing Form 4868 no later than your return's due date. This does not extend the time to pay. People serving in a designated combat zone or contingency operation may qualify to file later; the instructions refer to Publication 3.
What you'll need
Have your Form 1040, 1040-SR, or 1040-NR available, including the name(s) and Social Security number shown on the return.
The supporting forms depend on what you report. Examples include:
- Foreign tax credit: Form 1116, if required.
- Child and dependent care expenses: Form 2441, line 11. Attach Form 2441.
- Education credits: Form 8863, line 19.
- Retirement savings contributions credit: Attach Form 8880.
- Home energy credits: Form 5695, lines 15 and 32.
- General business credit: Attach Form 3800.
- Adoption credit: Attach Form 8839.
- Clean vehicle or previously owned clean vehicle credit: Attach Form 8936.
- Net premium tax credit: Attach Form 8962. Use Form 1095-A from the Marketplace to complete it, but do not include Form 1095-A with your return.
- Credit for federal tax on fuels: Attach Form 4136.
If you transferred a new or used clean vehicle credit to a dealer at the time of sale, the instructions require a tax return with Form 8936 and Schedule A (Form 8936) to report the transfer and reconcile your eligibility.
How to file
Attach Schedule 3 to your Form 1040, 1040-SR, or 1040-NR.
- E-file: The instructions describe IRS Free File at IRS.gov/FreeFile and Direct File for eligible taxpayers at IRS.gov/DirectFile. If you e-file your return, you do not need to mail it.
- Mail: The instructions direct Form 1040 and 1040-SR filers to the mailing-address chart at the end of the instructions. That chart is not included in the supplied text. Check IRS.gov/Form1040 for updates.
- Private delivery service: Check IRS.gov/PDS for designated services and IRS.gov/PDSStreetAddresses for the address to use. Only the U.S. Postal Service can deliver to P.O. boxes.
Common mistakes
- Treating a filing extension as extra time to pay. The instructions warn that an automatic 6-month filing extension does not extend the payment deadline. Unpaid tax may lead to interest and penalties.
- Including Form 1095-A with the return. Use it to complete Form 8962, but do not include Form 1095-A with your return.
- Using an incorrect or missing Social Security number. The instructions warn that this can increase your tax, reduce your refund, or delay your refund. Check that your name and number match your Social Security card.
- Using a private delivery service for a P.O. box. Only the U.S. Postal Service can deliver to P.O. boxes.
Questions people ask
Where do I put the Schedule 3 totals on my tax return?
Enter the Part I total from line 8 on Form 1040, 1040-SR, or 1040-NR, line 20. Enter the Part II total from line 15 on your return's line 31.
Where do I report money paid with an extension request?
Report the amount paid with your request for an extension to file on Schedule 3, line 10.
Where do the home energy credits go?
Enter the residential clean energy credit from Form 5695, line 15, on Schedule 3, line 5a. Enter the energy efficient home improvement credit from Form 5695, line 32, on line 5b.
Do I need to wait for Form 1095-C before filing?
No. The instructions say you can rely on other information received from your employer. Form 1095-C may be relevant if you purchased Marketplace coverage for 2024 and want to claim the premium tax credit on Schedule 3, line 9.