Updated October 17, 2026. Quick answer: Lines 6a to 6e are the first group under line 6, Other nonrefundable credits, on Schedule 3. Line 6a is the general business credit from Form 3800, line 6b the credit for prior year minimum tax from Form 8801, line 6c the adoption credit from Form 8839, and line 6d the credit for the elderly or disabled from Schedule R. Line 6e is reserved and stays empty.
More IRS forms and schedules, read line by line: Form 8801 instructions.
Line 6a: general business credit
The form’s caption reads “General business credit. Attach Form 3800”. The instructions describe who usually has it: “The general business credit consists of a number of credits that usually apply only to individuals who are partners, shareholders in an S corporation, self-employed, or who have rental property.” The form to use is named in the next sentence of the instructions: “See Form 3800 or Pub. 334.”
One related amount does not go on line 6a. The instructions say “The net elective payment election amount from Form 3800, Part III, line 6, column (j), is reported on Schedule 3, line 13c.”
Lines 6b and 6c: minimum tax credit and adoption credit
Line 6b is captioned “Credit for prior year minimum tax. Attach Form 8801”, and the instruction is “Enter any credit for prior-year minimum tax. See Form 8801.” For background on that credit, see the page on AMT credit recovery.
Line 6c is captioned “Adoption credit. Attach Form 8839”. The instructions say “You may be able to take the adoption credit if you paid expenses to adopt a child or you adopted a child with special needs and the adoption became final in 2025.” They point to “See the Instructions for Form 8839.” A separate page covers the adoption credit in general.
Lines 6d and 6e: elderly or disabled credit and the reserved line
Line 6d is captioned “Credit for the elderly or disabled. Attach Schedule R”. The instruction reads “Enter any credit for the elderly or the disabled. See Schedule R.”
Line 6e is captioned “Reserved for future use”, and the instructions confirm it: “Line 6e has been reserved for future use.” There is nothing to enter there.
Where the number comes from
None of these four credits is figured on Schedule 3 itself. Each caption names the form to attach: Form 3800 for line 6a, Form 8801 for line 6b, Form 8839 for line 6c and Schedule R for line 6d. Copy the result from that form to the matching line.
Where it goes next
Lines 6a to 6e sit under the caption “Other nonrefundable credits:”. Line 7 then adds them with the rest of the group; its caption reads “Total other nonrefundable credits. Add lines 6a through 6z”. See Schedule 3 lines 7 and 8 for that step, Schedule 3 lines 6f to 6k for the next lines of the group, and the Form 1040 lines 19, 20 and 21 page for where Schedule 3 meets the return. The return it attaches to is explained on the Form 1040 page.
Edition and line numbers
This page reads the 2025 Schedule 3 (Form 1040) and the 2025 Form 1040 instructions, the current files irs.gov served on 2026-10-17. They are the files for the tax year 2025 return, filed in 2026. The schedule says “Attach to Form 1040, 1040-SR, or 1040-NR.” Schedule 3 has no separate instructions booklet. Its line instructions are part of the Form 1040 instructions, under the heading “Instructions for Schedule 3”. Check the tax year printed on the schedule you are filling in and use the line numbers on that year’s schedule, because a different year’s schedule can number or word its lines differently.
Common mistakes
- Putting the Form 3800 net elective payment election amount on line 6a. The instructions say “is reported on Schedule 3, line 13c.”
- Entering something on line 6e. The instructions say “Line 6e has been reserved for future use.”
- Claiming the adoption credit without the Form 8839 attachment. The form’s caption for line 6c reads “Adoption credit. Attach Form 8839”
Related: AMT credit recovery, adoption credit, Form 1040 lines 19, 20 and 21, and Form 1040.
Sources
- Instructions for Form 1040 and Form 1040-SR (2025): https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
- Schedule 3 (Form 1040), Additional Credits and Payments (2025): https://www.irs.gov/pub/irs-pdf/f1040s3.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.