U.S. · Tax forms
Schedule 3 line 3, education credits.
The full line label (Form 8863, line 19), who is shut out and where the refundable part goes.
Line 3 is “Education credits from Form 8863, line 19.” Complete Form 8863 first and copy the amount the form points to, its line 19. The refundable part of the American opportunity credit does not go here: it goes on Form 1040 line 29.
Look up a line item
Result
Who cannot take an education credit (2025 instructions)
| Rule | Effect | What the instructions say |
|---|---|---|
| Claimed as a dependent | No credit | You, or your spouse if filing jointly, are claimed as a dependent on someone else’s 2025 return (such as a parent’s) |
| Married filing separately | No credit | Your filing status is married filing separately |
| Income cutoff | No credit | The amount on Form 1040 or 1040-SR, line 11b, is $90,000 or more ($180,000 or more if married filing jointly) |
| Nonresident alien | No credit unless filing jointly | You or your spouse were a nonresident alien for any part of 2025 unless your filing status is married filing jointly |
| Pell grant or scholarship in income | May increase the credit | You may be able to increase an education credit if the student chooses to include all or part of a Pell grant or certain other scholarships in income (see Pub. 970) |
| Refundable American opportunity credit | Form 1040 line 29 | Enter on line 29 the amount, if any, from Form 8863, line 8 |
Which Form 8863 line
Searches often drop the end of the label, which reads in full “Education credits from Form 8863, line 19.” The form sends you to line 19 of Form 8863 for the 2025 amount. A guide for another tax year may cite a different Form 8863 line, so check the form for the year you are filing.
Do the form first
Schedule 3 line 3 is a landing spot, not a calculation. The credit itself (American opportunity or lifetime learning) is figured on Form 8863 using the student’s qualified expenses. The instructions say to see Form 8863, Pub. 970, the instructions for Form 1040 line 29, and IRS.gov/EdCredit.
Then line 8
The credit on line 3 is added into line 8 with the other nonrefundable credits, and line 8 goes to Form 1040 line 20.
Worked example
Nina files as single with a 2025 line 11b of $62,000 and is not a dependent. Her completed Form 8863 shows $1,500 on line 19, so she enters $1,500 on Schedule 3 line 3. If a Form 8863 line 8 refundable amount existed, it would go on Form 1040 line 29 instead. Names and figures are made up.
More line pages in this set
Related lines: Schedule 3 line 8, Schedule 3 line 15, 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, Line 3: “Education Credits.” 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 goes on Schedule 3 line 3?
The education credits amount from Form 8863, line 19.
Who cannot claim an education credit?
Dependents, married filing separately filers, people at or above the income cutoff on Form 1040 line 11b ($90,000, or $180,000 if married filing jointly) and certain nonresident aliens.
Where does the refundable American opportunity credit go?
On Form 1040 line 29, using the amount from Form 8863, line 8.
Do scholarships affect the credit?
You may be able to increase an education credit if the student includes all or part of a Pell grant or certain scholarships in income; see Pub. 970.
Where does line 3 go next?
It is added into Schedule 3 line 8 and then to Form 1040 line 20.
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.