Forms & instructions | Internal Revenue Service
Summary: Schedule 3 (Form 1040) is an IRS tax form used by individuals to claim additional nonrefundable and refundable credits, as well as report other payments, to be attached to Form 1040, 1040-SR, or 1040-NR.
The 2025 Schedule 3 (Form 1040) is a supplementary tax document used to calculate and report various credits and payments that do not appear directly on the main Form 1040. Part I covers nonrefundable credits, including foreign tax credit, child and dependent care expenses, education credits, retirement savings contributions, and energy-related credits. Part II covers other payments and refundable credits, such as the net premium tax credit, extension payments, excess social security tax, and federal fuel tax credits. This form is designed to be attached to Form 1040, 1040-SR, or 1040-NR.
Document outline
1. Part I: Nonrefundable Credits 2. Part II: Other Payments and Refundable Credits