U.S. · Tax forms
Schedule 3 line 8, nonrefundable credits.
The Part I total, line by line, and where it goes on Form 1040.
Line 8 (“Add lines 1 through 4, 5a, 5b, and 7”) totals Schedule 3, Part I, nonrefundable credits. Include it in the amount on Form 1040, 1040-SR or 1040-NR, line 20. Line 6 is not added directly; its entries are totaled on line 7.
Look up a line item
Result
Lines that feed line 8 (2025 Schedule 3, Part I)
| Line | Label on the 2025 form | Form instruction |
|---|---|---|
| Line 1 | Foreign tax credit | Attach Form 1116 if required |
| Line 2 | Credit for child and dependent care expenses from Form 2441, line 11 | Attach Form 2441 |
| Line 3 | Education credits from Form 8863, line 19 | Amount from Form 8863 |
| Line 4 | Retirement savings contributions credit | Attach Form 8880 |
| Line 5a | Residential clean energy credit from Form 5695, line 15 | Amount from Form 5695 |
| Line 5b | Energy efficient home improvement credit from Form 5695, line 32 | Amount from Form 5695 |
| Line 6 | Other nonrefundable credits (6a through 6z, for example general business credit, adoption credit, credit for the elderly or disabled, clean vehicle credit) | Not added directly; line 7 totals them |
| Line 7 | Total other nonrefundable credits. Add lines 6a through 6z | This subtotal is what line 8 adds |
Why line 6 is skipped
Line 6 is a list: 6a (general business credit, Form 3800), 6b (prior year minimum tax, Form 8801), 6c (adoption credit, Form 8839), 6d (credit for the elderly or disabled, Schedule R), and so on through 6z. Line 7 adds that list, and line 8 picks up line 7. Adding line 6 items directly would double count.
Where it goes
The Schedule 3 instructions: “Include the amount on Schedule 3, line 8, in the amount entered on Form 1040, 1040-SR, or 1040-NR, line 20.” The child tax credit and the credit for other dependents are not on Schedule 3; the instructions say to use Schedule 3 for nonrefundable credits other than those.
Nonrefundable means capped by your tax
Nonrefundable credits can reduce your tax but, in general, not below zero. The refundable credits and payments are in Part II and total on line 15, a different number that goes to Form 1040 line 31.
Worked example
Alex has a foreign tax credit of $400 (line 1), a child and dependent care credit of $600 (line 2), an education credit of $1,000 from Form 8863 (line 3), a saver’s credit of $200 (line 4) and $250 of other nonrefundable credits on line 7. Lines 5a and 5b are zero. Line 8 = 400 + 600 + 1,000 + 200 + 250 = $2,450. Names and figures are made up.
More line pages in this set
Related lines: Schedule 3 line 15, 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: “Include the amount on Schedule 3, line 8, in the amount entered on Form 1040, 1040-SR, or 1040-NR, line 20.” 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 8?
The total of Part I, nonrefundable credits: add lines 1 through 4, 5a, 5b and 7.
Where does line 8 go?
It is included in the amount on Form 1040, 1040-SR or 1040-NR, line 20.
Why is line 6 not in the sum?
Line 6 is a list of other credits (6a through 6z). Line 7 totals them and line 8 adds line 7.
Is the child tax credit on Schedule 3?
No. The instructions say to use Schedule 3 for nonrefundable credits other than the child tax credit or the credit for other dependents.
Is line 8 the same as line 15?
No. Line 8 totals nonrefundable credits (Part I) and goes to Form 1040 line 20. Line 15 totals other payments and refundable credits (Part II) 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.