What this line means
The grand total of Schedule 3: Part I line 7 (total nonrefundable credits) plus Part II line 14 (total other payments and refundable credits). This combined amount represents all additional credits and payments beyond the standard withholding, estimated payments, child tax credit, and earned income credit that appear directly on Form 1040. Line 7 flows to Form 1040 line 20 and line 14 flows to Form 1040 line 31 — they go to different places on your return.
Does this apply to you?
- You completed Schedule 3 and have amounts on line 7, line 14, or both
- You have any combination of nonrefundable credits, refundable credits, or additional payments that require Schedule 3
Easy to overlook
The two parts go to different lines on Form 1040 Line 15 is an informational total — you do not transfer this combined number anywhere. 1 Part I (line 7) goes to Form 1040 line 20 as nonrefundable credits. Part II (line 14) goes to Form 1040 line 31 as other payments. Entering the line 15 total on either Form 1040 line overstates that line and understates the other. IRS Schedule 3 Instructions — Line 15
Schedule 3 must be attached even for a single credit If you claim even one credit that belongs on Schedule 3 — a foreign tax credit, an education credit, an extension payment — you must file the entire schedule. 2 Tax software handles this automatically, but paper filers sometimes enter the credit directly on Form 1040 line 20 or 31 without attaching Schedule 3. The IRS requires the schedule to substantiate the amounts. General filing pattern — Schedule 3 not attached when only one credit applies
Watch out for this
Transferring the line 15 total to a single line on Form 1040. The nonrefundable portion (line 7) and the refundable portion (line 14) serve different functions in the tax calculation. Nonrefundable credits reduce tax liability; refundable credits and payments can produce a refund. Putting the combined total on Form 1040 line 20 would overstate your nonrefundable credits, and putting it on line 31 would overstate your refundable credits.
Footnotes
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IRS Schedule 3 (Form 1040) Instructions, Line 15. https://www.irs.gov/instructions/i1040s3 ↩
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IRS Schedule 3 (Form 1040) Instructions, General Information. https://www.irs.gov/instructions/i1040s3 ↩