Schedule 3: Additional Credits and Payments (2025)

Who files this form

Use Schedule 3 for tax year 2025 if you:

• Can 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.
• Can claim a refundable credit other than the earned income credit, American opportunity credit, refundable adoption credit, or additional child tax credit, such as the net premium tax credit. Use Part II.
• Have other payments to report, 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, 2026: Deadline to file your 2025 Form 1040 or 1040-SR. To request an automatic six-month filing extension, file Form 4868 no later than your return's due date. This does not extend the time to pay your tax.
• June 15, 2026: For your 2025 return, if you qualify for the automatic two-month extension because you live and work outside the United States and Puerto Rico, or are on military or naval duty outside those areas, file Form 4868 by this date to request an additional four months to file. Interest on unpaid tax runs from the original due date.

If you served in or supported the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later. See Publication 3.

What you'll need

Have your Form 1040, 1040-SR, or 1040-NR available, including the names and social security number shown on your return.

The supporting forms depend on the credits or payments you report. Examples include:

• Foreign tax credit: Form 1116, if required.
• Child and dependent care credit: 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 on line 6c: 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.

Other Schedule 3 lines identify additional forms for the credits or payments listed there.

How to file

Attach Schedule 3 to Form 1040, 1040-SR, or 1040-NR.

• E-file: The instructions describe IRS Free File at IRS.gov/FreeFile as a way to prepare and e-file your taxes. If you e-file your return, do not also mail it.
• Mail: For Form 1040 or 1040-SR, use the mailing-address chart at the end of the full return instructions. The supplied excerpt does not include that chart. Check IRS.gov/Form1040 for address updates.
• Private delivery service: See IRS.gov/PDS for designated services and IRS.gov/PDSStreetAddresses for the addresses 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 automatic six-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 attach Form 1095-A.
• 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 agree with your social security card.
• Sending a private delivery service package to a P.O. box. Only the U.S. Postal Service can deliver there.

Questions people ask

What is the difference between the two parts of Schedule 3?

Part I reports nonrefundable credits. Part II reports other payments and refundable credits.

Where do I enter 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.

Do I need to wait for Form 1095-C before filing?

No. The instructions say you may rely on other information received from your employer. Form 1095-C information may be relevant if you bought Marketplace coverage for 2025 and want to claim the premium tax credit on Schedule 3, line 9.

Official sources

• https://www.irs.gov/pub/irs-prior/f1040s3--2025.pdf
• https://www.irs.gov/pub/irs-prior/i1040gi--2025.pdf