Schedule 3 is where many credits and payments that do not fit on the main Form 1040 are added up. It feeds two lines of the return, so knowing what belongs where saves time.
This guide walks through each part of the schedule, explains the excess social security credit with a worked example and shows where totals go, using the 2025 Schedule 3 and the 2025 Form 1040 instructions (the forms used to file in 2026).
Schedule 3 is titled Additional Credits and Payments and is attached to Form 1040, 1040-SR or 1040-NR. Part I lists nonrefundable credits, which reduce your tax but not below zero; the total on line 8 goes to Form 1040 line 20. Part II lists other payments and refundable credits; the total on line 15 goes to Form 1040 line 31. This guide covers the 2025 version of the schedule, which is the one used to file in 2026.
| Line | Credit | Form |
|---|---|---|
| 1 | Foreign tax credit | Form 1116, if required |
| 2 | Credit for child and dependent care expenses, from Form 2441, line 11 | Form 2441 |
| 3 | Education credits, from Form 8863, line 19 | Form 8863 |
| 4 | Retirement savings contributions credit | Form 8880 |
| 5a | Residential clean energy credit, from Form 5695, line 15 | Form 5695 |
| 5b | Energy efficient home improvement credit, from Form 5695, line 32 | Form 5695 |
| 6a to 6m | Other credits such as the clean vehicle credit (Form 8936), general business credit and others (6e is reserved and 6z is left blank, per the IRS instructions) | Various forms |
| 8 | Add lines 1 through 4, 5a, 5b and 7; carry to Form 1040 line 20 |
See our child and dependent care credit guide, American opportunity credit guide and lifetime learning credit guide for the education and care credits.
| Line | Item | Notes from the IRS instructions |
|---|---|---|
| 9 | Net premium tax credit (Form 8962) | Enter the net amount shown on Form 8962, line 26, if the credit you can claim exceeds advance payments |
| 10 | Amount paid with request for extension to file | Payment with Form 4868 or by making a payment for an automatic extension |
| 11 | Excess social security and tier 1 RRTA tax withheld | See below |
| 12 | Credit for federal tax on fuels (Form 4136) | Federal excise taxes on fuels used for a nontaxable purpose, such as off-highway business use |
| 13a to 13z | Other payments or refundable credits | Includes Form 2439 and the section 1341 repayment credit |
| 15 | Add lines 9 through 12 and 14; carry to Form 1040 line 31 |
If you paid with an extension request, see our Form 4868 extension guide.
If you, or your spouse on a joint return, had more than one employer for 2025 and total wages of more than $176,100, too much social security or tier 1 railroad retirement tax may have been withheld. You can take a credit on line 11 for the amount withheld in excess of $10,918.20, figured separately for you and your spouse. If any one employer withheld more than $10,918.20, you cannot claim the excess on your return; the employer should adjust it, or you file Form 843. You cannot claim a refund of excess tier 2 RRTA tax on Form 1040; use Form 843.
| Example (our illustration) | Amount |
|---|---|
| Wages from job A | $100,000 |
| Wages from job B | $90,000 |
| Social security tax withheld at 6.2% by each employer | $6,200 and $5,580 |
| Total withheld | $11,780 |
| Threshold | $10,918.20 |
| Credit on Schedule 3, line 11 | $861.80 |
Total wages of $190,000 exceed $176,100 and neither employer withheld more than $10,918.20, so the credit applies. The 6.2% figure here is the employee social security rate, and $10,918.20 is 6.2% of $176,100. See our Form W-2 guide.
Next-year note (not for 2025 returns): the social security wage base for 2026 is $184,500, so the maximum employee social security tax for 2026 is $11,439.00 (6.2% of $184,500). That will apply to the Schedule 3 you file in 2027, whose final form is not yet published (IRS Publication 926 for 2026).
IRS: Schedule 3 (Form 1040), Additional Credits and Payments, IRS: Instructions for Form 1040 and 1040-SR.