Updated October 17, 2026. Quick answer: Lines 29 to 31 of Form 1040 carry three refundable credits into the payments section. Line 29 takes the amount from Form 8863, line 8 for the American opportunity credit, line 30 takes the amount from Form 8839, line 13 for the refundable adoption credit, and line 31 takes the amount from Schedule 3, line 15. Each number is copied from another form.
IRS worksheets read line by line: Form 8863 Credit Limit Worksheet.
More IRS forms and schedules for individual filers, read line by line: Form 8839 instructions, Form 8839 Part II adoption credit and qualified adoption expenses on Form 8839.
Line-by-line IRS form guides for 2025: Form 8863, Form 8863 lines 1 to 8 and Form 8863 lines 20 to 22.
Schedule 3 (Form 1040) for 2025, read line by line: Schedule 3 line 3, Schedule 3 line 10 and Schedule 3 line 11.
What lines 29, 30 and 31 ask for
The form’s captions say it directly. Line 29 reads “American opportunity credit from Form 8863, line 8”, line 30 reads “Refundable adoption credit from Form 8839, line 13”, and line 31 reads “Amount from Schedule 3, line 15”. Each line is a pass-through: another form does the figuring, and you enter the result here.
These sit right after line 28 and the earned income credit lines (lines 27a to 27c) in the payments section. All the lines around them are explained in Form 1040 line by line.
Line 29: American opportunity credit
The instructions say: “If you meet the requirements to claim an education credit (see the instructions for Schedule 3, line 3), enter on line 29 the amount, if any, from Form 8863, line 8.” The number therefore comes from Form 8863. Nothing is figured on the 1040 itself.
The instructions add a note on scholarships: “You may be able to increase an education credit and reduce your total tax or increase your tax refund if the student chooses to include all or part of a Pell grant or certain other scholarships or fellowships in income.” They point to a publication and the Form 8863 instructions for more.
An earlier reduction triggers a filing step: “You must file Form 8862 to claim the American opportunity credit if your American opportunity credit for a year after 2015 was denied or reduced for any reason other than a math or clerical error.” The exception follows: “Don’t file Form 8862 if you filed Form 8862 for 2024 and the American opportunity credit was allowed for that year.”
Line 30: refundable adoption credit
The instructions begin by pointing to the form that figures it: “See Form 8839 and its instructions for information on figuring any refundable adoption credit that you may be eligible to claim.” Then they say what goes on the line: “If you are eligible to claim the refundable portion of the adoption credit, enter on line 30 the amount from Form 8839, line 13.”
The same passage mentions the other half of the credit: “You may also be eligible to claim a nonrefundable adoption credit on Schedule 3, line 6c.” That nonrefundable amount is not entered on line 30. For background on the credit, see the adoption credit page.
Line 31: Schedule 3, line 15
The form’s caption is “Amount from Schedule 3, line 15”. The caption is the plain guide to this line: you complete Schedule 3 and copy the amount from its line 15 across. Do not confuse it with line 20, which the form captions “Amount from Schedule 3, line 8”. Line 20 and line 31 pull different lines of Schedule 3.
Where the number comes from
All three numbers come from other forms you complete first: Form 8863, Form 8839 and Schedule 3. Fill those in, then copy the specific lines named in the captions. If a form is not part of your return, the matching line here stays blank.
A warning about the American opportunity credit
The instructions say: “If you claim the American opportunity credit even though you aren’t eligible and it is determined that your error is due to reckless or intentional disregard of the American opportunity credit rules, you won’t be allowed to take the credit for 2 years even if you’re otherwise eligible to do so.”
Where it goes next
The payments and refundable credits section of the form adds these lines together in two steps. The form’s caption for line 32 reads “Add lines 27a, 28, 29, 30, and 31. These are your total other payments and refundable credits”. Lines 29, 30 and 31 are each added there, so these three credits all add to your total other payments and refundable credits.
Line 33 then combines the pieces. Its caption reads “Add lines 25d, 26, and 32. These are your total payments”. The form compares that total with your total tax: “If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid”. So whatever you enter on line 29, 30 or 31 changes the result at the bottom of the return, and the neighboring lines are explained in Form 1040 line by line.
Edition and line numbers
This page reads the 2025 Form 1040 and its 2025 instructions, the current files irs.gov served on 2026-10-17. They are the forms for the tax year 2025 return, filed in 2026. The instructions say “The lines on Forms 1040 and 1040-SR are the same.” so everything here applies to Form 1040 and to Form 1040-SR alike. Check the tax year printed on the form you are filling in and use the line numbers on that year’s form, because a different year’s form can number or word its lines differently.
Common mistakes
- Entering the wrong line of Form 8863. The instructions say “enter on line 29 the amount, if any, from Form 8863, line 8.”
- Putting the nonrefundable adoption credit on line 30. The instructions say “enter on line 30 the amount from Form 8839, line 13.” The nonrefundable part is a Schedule 3 entry.
- Skipping Form 8862 after a reduction. The instructions say “Attach a completed Form 8862 to your 2025 return to claim the credit for 2025.”
Related: Adoption credit, Schedule 2 (Form 1040), Child tax credit, and Form 1040.
Sources
- Instructions for Form 1040 and Form 1040-SR (2025): https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
- Form 1040, U.S. Individual Income Tax Return (2025): https://www.irs.gov/pub/irs-pdf/f1040.pdf
Read from the IRS documents linked above on October 17, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.