Form 1040 Schedule 3 (2019): IRS-Accurate Paper-Filing Checklist
Why 2019 Schedule 3 Is Unique
For 2019, the IRS consolidated former Schedules 3 and 5 into a single Form 1040 Schedule 3, eliminating the separate “Other Payments and Refundable Credits” form. This redesign streamlined the reporting of nonrefundable credits (Part I) and refundable credits and payments (Part II) into a single attachment. Form 1040-SR debuted as an alternative for filers age 65 or older. The shared responsibility payment for health care coverage was eliminated, effective 2019.
Year-Specific Programs Applicable to 2019 Schedule 3
For 2019, taxpayers who received advance payments of the premium tax credit through the Health Insurance Marketplace must file Form 8962 with Schedule 3, line 9, to reconcile those advance payments, even if they would not otherwise be required to file. Standard deductions increased for all filing statuses in 2019; however, Schedule 3 itself does not calculate or verify the standard deduction—that is done on Form 1040 or 1040-SR.
10-Step Paper-Filing Checklist for Schedule 3 (2019)
Step 1: Determine Filing Requirement Under 2019 Rules
You must file Schedule 3 if you received advance premium tax credit payments for 2019 marketplace coverage, OR if you claim any nonrefundable credit beyond the child tax credit and credit for other dependents reported directly on Form 1040 or 1040-SR. Refer to the 2019 Instructions for Form 1040, Chart C, exceptional filing circumstances.
Step 2: Gather All Supporting Forms for Part I (Nonrefundable Credits)
Before completing Schedule 3, obtain Form 1116 (if claiming foreign tax credit), Form 2441 (child and dependent care expenses), Form 8863 (education credits), Form 8880 (retirement savings contributions credit), Form 5695 (residential energy credits), Form 3800 (general business credits), and Form 8801 (prior-year minimum tax credits).
Step 3: Complete Part I, Lines 1–7: Enter Nonrefundable Credit Amounts
On Schedule 3 Part I: Line 1 for foreign tax credit (Form 1116 required if required); Line 2 for child and dependent care credit (Form 2441 required); Line 3 for education credits from Form 8863, line 19; Line 4 for retirement savings credit (Form 8880 required); Line 5 for residential energy credits (Form 5695 required); Line 6 for other credits (Forms 3800, 8801, or other specified forms). Add lines 1–6 and enter the total on Line 7.
Step 4: Transfer Part I Total to Form 1040 or Form 1040-SR, Line 13b
The amount from Schedule 3, Part I, Line 7 must be carried to Form 1040 or Form 1040-SR, Line 13b. Do not enter this amount anywhere else on the primary return.
Step 5: Gather All Supporting Forms for Part II (Refundable Credits and Payments)
Obtain Form 8962 (premium tax credit reconciliation and Form 1095-A from marketplace if applicable), records of 2019 estimated tax payments, documentation of any extension-to-file payment made, Social Security statements (for excess tax withheld if you had multiple jobs), Form 4136 (if claiming fuel tax credit), Form 2439 (if applicable), and Form 8885 (if claiming health coverage tax credit).
Step 6: Complete Part II, Lines 8–13: Enter Refundable Credits and Payments
Line 8: Enter 2019 estimated tax payments and any 2018 overpayment applied to 2019.
Line 9: Enter net premium tax credit from Form 8962 (must attach Form 8962 and Form 1095-A if advance payments were made).
Line 10: Enter the amount paid with the extension request to file.
Line 11: Enter excess Social Security and Tier 1 RRTA tax withheld (typically from W-2 box four if you had two or more employers).
Line 12: Enter credit for federal tax on fuels (Form 4136 required).
Line 13: Enter credits from Form 2439 (line 13a), reserved (line 13b), or Form 8885 (line 13c).
Step 7: Calculate Part II Total (Line 14)
Add lines 8 through 13 and enter the total on Schedule 3, Part II, Line 14. Do not calculate beyond this; the primary return handles overall tax computation.
Step 8: Transfer Part II Total to Form 1040 or Form 1040-SR, Line 18d
The amount from Schedule 3, Part II, Line 14 must be transferred to Form 1040 or Form 1040-SR, Line 18d. Do not enter this amount on any other line of the primary return.
Step 9: Verify Form 1040-SR Eligibility (Age 65 or Older)
If you were born before January 2, 1955, you may use Form 1040-SR in place of Form 1040. Schedule 3 is attached identically to both forms. Both forms use the exact instructions and schedules. Nonresidents and those filing Form 1040-NR cannot claim certain credits on Schedule 3; refer to Form 1040-NR instructions if applicable.
Step 10: Assemble, Sign, and Prepare for Mailing
Place Form 1040 or Form 1040-SR on top. Attach Schedule 3 immediately behind the main form, using the attachment sequence number (03) in the upper right corner of Schedule 3. Behind Schedule 3, attach all supporting schedules and forms in numerical order: Forms 1116, 2441, 8863, 8880, 5695, 8962, 4136, 8801, 3800, 2439, 8885. Sign and date the primary return. Do not staple W-2s or 1099s to the return; enclose them separately. Write the taxpayer’s SSN on the Schedule 3 header. See the 2019 Instructions for Form 1040 for the correct filing address for your state.
Form Audit: 2019 Schedule 3 Limitations and Restrictions
Nonresidents (Form 1040-NR): Schedule 3 attaches to Form 1040-NR, but certain credits are restricted. Only credits allowable to nonresidents under Internal Revenue Code sections may be claimed.
Marriage Filing Status Requirement: If married filing separately, special rules may apply to certain credits (e.g., education credits, premium tax credit). Refer to Form 8962 and Form 8863 instructions for filing status restrictions.
Age Requirement: Form 1040-SR is available only to taxpayers born before January 2, 1955 (i.e., age 65 or older by the end of 2019)—Schedule 3 functions identically with both Form 1040 and Form 1040-SR.
Line Changes for 2019 Schedule 3
Line 9 (Net Premium Tax Credit): Redesign for 2019: The requirement to complete and attach Form 8962 was reinforced for all taxpayers who received advance premium tax credit payments. The 2019 instructions explicitly state that reconciliation via Form 8962 is mandatory (not optional) for any taxpayer or dependent who had marketplace coverage with advance payments made, even if the taxpayer would not otherwise be required to file a tax return.
Lines 13a–13d (Other Credits): Updated for 2019: Line 13b is now marked “Reserved” and is not used. This reflects the IRS’s consolidation strategy. Previously separate Schedule 5 credit lines were merged here, but specific lines were eliminated or reserved. Line 13a accepts Form 2439 credits; line 13c accepts Form 8885 (health coverage tax credit) only.
Final Rule: Operational Claims and Data Accuracy
This checklist outlines the requirements of the 2019 Schedule 3 instructions. Do not assume the IRS will reject or hold your return based on any single omission unless the instructions explicitly state so. However, if Schedule 3 is required for your tax situation and you do not file it, your return will be incomplete. All dollar amounts, ages, birthdate cutoffs, and numeric thresholds stated above appear explicitly in the 2019 Form 1040 Instructions or 2019 Publication 17. If a specific limitation or threshold is not listed here, it does not appear in the 2019 Schedule 3 or Form 1040 instructions and should not be assumed.
Need Help With Your Tax Filing?
If you’re missing tax documents or want to ensure the numbers you enter match IRS records, we can help.
We offer:
- Full IRS transcript retrieval (Wage & Income + Account)
- Professional tax form review
- Preparation & filing support
- Tax relief options if you owe the IRS
Call now before filing: (888) 260-9441
Fast transcript pull available
This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
