Schedule 3 (Form 1040) - DRAFT - NOT FOR FILING

Sep 19, 2026

IRS early release draft covers Schedule 3 (Form 1040) titled “Additional Credits and Payments.” It states the draft is not for filing and should not be relied on for tax return submission. The notice explains how significant changes are incorporated, that unexpected issues or legislation may trigger a reposted draft, and that official release requires OMB approval. It also lists where related forms, publications, and instructions are available and directs comment submission for draft or final products, including routing guidance.

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Schedule 3 (Form 1040)

Nonrefundable Credits (Part I)

Other Payments and Refundable Credits (Part II)

Note: The draft you are looking for begins on the next page. Caution: DRAFT—NOT FOR FILING This is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information. Do not file draft forms and do not rely on draft forms, instructions, and pubs for filing. We incorporate all significant changes to forms posted with this coversheet. However, unexpected issues occasionally arise, or legislation is passed—in this case, we will post anew draft of the form to alert users that changes were made to the previously posted draft. Thus, there are never any changes to the last posted draft of a form and the final revision of the form. Forms and instructions are subject to OMB approval before they can be officially released, so we post drafts of them until they are approved. Drafts of instructions and pubs usually have some additional changes before their final release. Early release drafts are at [IRS.gov/DraftForms](IRS.gov/DraftForms and)[ and](IRS.gov/DraftForms and) remain there after the final release is posted at [IRS.gov/LatestForms](IRS.gov/LatestForms. Also see)[. Also see](IRS.gov/LatestForms. Also see) [IRS.gov/Forms](IRS.gov/Forms). Most forms and publications have a page on [IRS.gov:](IRS.gov:) [IRS.gov/Form1040](IRS.gov/Form1040 for)[ for](IRS.gov/Form1040 for)[ ](IRS.gov/Form1040 for)Form 1040; [IRS.gov/Pub501](IRS.gov/Pub501) for Pub. 501; [IRS.gov/W4](IRS.gov/W4 for Form W-4)[ for Form W-4](IRS.gov/W4 for Form W-4); and [IRS.gov/ScheduleA](IRS.gov/ScheduleA for Schedule A)[ for Schedule A](IRS.gov/ScheduleA for Schedule A) (Form 1040), for example, and similarly for other forms, pubs, and schedules for Form 1040. When typing in a link , type it into the address bar of your browser, not a Search box on [IRS.gov](IRS.gov). If you wish, you can submit comments to the IRS about draft or final forms, instructions, or pubs at [IRS.gov/FormsComments](IRS.gov/FormsComments. Include)[. Include](IRS.gov/FormsComments. Include) “NTF” followed by the form or pub number (for example, “NTF1040”,“NTFW4”, “NTF501”, etc. ) in the body of the message to route your message properly. We cannot respond to all comments due to the high volume we receive and may not be able to consider many suggestions until the subsequent revision of the product, but we will review each “NTF” message. If you have comments on reducing paperwork and respondent (filer) burden, with respect to draft or final forms, please respond to the relevant information collection through the Federal Register process; for more info, click here. SCHEDULE 3 (Form 1040) Department of the Treasury Internal Revenue Service Additional Credits and Payments Attach to Form 1040, 1040-SR, or 1040-NR. [Go to](Go to www.irs.gov/Form1040 for)[ www.irs.gov/Form1040](Go to www.irs.gov/Form1040 for)[ for](Go to www.irs.gov/Form1040 for) instructions and the latest information. | Name(s) shown on Form 1040, 1040-SR, or 1040-NR | Your social security number | | --- | --- | Part I Nonrefundable Credits | 1 2
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Residential clean energy credit from Form 5695, line 15 . . . . . . . . . . . . . . .
Energy efficient home improvement credit from Form 5695, line 32 . . . . . . . . . . . Other nonrefundable credits:
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Credit for the elderly or disabled. Attach Schedule R . . . . . . . .
Reserved for future use . . . . . . . . . . . . . . . . . .
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FAQs

Is this Schedule 3 draft approved for filing?

No. The draft explicitly cautions “DRAFT—NOT FOR FILING” and says not to file draft forms and not to rely on drafts for filing.

What is Schedule 3 (Form 1040) used for?

It is used for “Additional Credits and Payments” and is attached to Form 1040, 1040-SR, or 1040-NR.

Where can instructions and latest versions be found?

The draft directs users to IRS.gov links, including Form 1040 instructions and the latest forms, and points to related pages for other forms, publications, and schedules.

Sep 19, 2026

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