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Schedule 3 line 15, payments and refundable credits.
The Part II total, the lines it adds, and where it lands on Form 1040.
Line 15 (“Add lines 9 through 12 and 14”) totals Schedule 3, Part II: net premium tax credit, extension payment, excess social security tax withheld, fuel tax credit and the line 14 subtotal. Enter it on Form 1040, 1040-SR or 1040-NR, line 31.
Look up a line item
Result
Lines that feed line 15 (2025 Schedule 3, Part II)
| Line | Label on the 2025 form | Form instruction |
|---|---|---|
| Line 9 | Net premium tax credit | Attach Form 8962 |
| Line 10 | Amount paid with request for extension to file | See instructions (payment with Form 4868 or Form 2350) |
| Line 11 | Excess social security and tier 1 RRTA tax withheld | Credit for withholding above the yearly limit |
| Line 12 | Credit for federal tax on fuels | Attach Form 4136 |
| Line 13 | Other payments or refundable credits (13a Form 2439, 13b section 1341 credit, 13c net elective payment election amount, 13d deferred net 965 tax liability, 13z other refundable credits) | Not added directly; line 14 totals them |
| Line 14 | Total other payments or refundable credits. Add lines 13a through 13z | This subtotal is what line 15 adds |
The five inputs
Line 15 adds lines 9, 10, 11 and 12, plus line 14. Line 13 is a list (13a through 13z) that line 14 totals, so the individual 13 entries are not added a second time.
Where it goes
The Schedule 3 instructions: “Enter the amount on Schedule 3, line 15, on Form 1040, 1040-SR, or 1040-NR, line 31.”
Line 10: extension payments
If you got an automatic extension by filing Form 4868 or by making a payment, enter the amount you paid with Form 4868, plus any amount paid with Form 2350. The instructions say not to include a fee you were charged for making the payment.
Worked example
Sam has a net premium tax credit of $1,800 from Form 8962, line 26 (line 9), paid $2,000 with an extension request (line 10), had $500 of excess social security tax withheld (line 11) and a $90 fuel tax credit (line 12). Line 14 is zero. Line 15 = 1,800 + 2,000 + 500 + 90 = $4,390, entered on Form 1040 line 31. Names and figures are made up.
More line pages in this set
Related lines: Schedule 3 line 8, Schedule 3 line 3, Schedule 3 line 9, Schedule 3 line 11.
Sources
- Instructions for Form 1040 and 1040-SR (2025): the Schedule 3 line instructions on this page. Schedule 3 instructions: “Enter the amount on Schedule 3, line 15, on Form 1040, 1040-SR, or 1040-NR, line 31.” Page last reviewed or updated May 7, 2026. Read November 2, 2026.
- Schedule 3 (Form 1040) 2025: the printed line labels and arithmetic. Read November 2, 2026.
Tax year 2025 form and instructions. The form PDF is marked “Created 11/17/25.” Line numbers and labels can shift between years, so check them against the form for your tax year. Names in worked examples are made up.
Frequently asked questions
What is Schedule 3 line 15?
The total of Part II, other payments and refundable credits: add lines 9 through 12 and 14.
Where does line 15 go?
On Form 1040, 1040-SR or 1040-NR, line 31.
Why is line 13 not added directly?
Line 13 is a list (13a through 13z). Line 14 totals it and line 15 adds line 14.
What goes on line 10?
The amount you paid with Form 4868 or Form 2350 for an extension to file. Do not include a fee charged for making the payment.
Is line 15 the same as line 8?
No. Line 8 totals nonrefundable credits and goes to Form 1040 line 20. Line 15 totals payments and refundable credits and goes to line 31.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. A CPA or an enrolled agent can confirm what a line means for your return. Everything runs in your browser; nothing you enter is sent anywhere.