Updated October 17, 2026. Quick answer: Line 13z holds other refundable credits the instructions list, each identified by a label such as Form 8689. Line 14 adds lines 13a through 13z, and line 15 adds lines 9 through 12 and 14. Line 15 is the Part II total that goes to Form 1040 line 31.
Line 13z: other refundable credits
The caption reads “Other refundable credits (see instructions)”. The instructions begin: “Use line 13z to report the credit under section 960(c) with respect to an excess limitation account.” For that credit the direction is “Enter “960(c)” and the amount of the credit.” For the related Form 1116 figure, see the Form 1116 page.
Two more uses follow. The first: “Also use line 13z to report the amount of U.S. tax allocable to the U.S. Virgin Islands.” The label is “Enter “Form 8689” and the amount paid.” The second applies only if you made the election to defer net income tax attributable to the gain on the sale or exchange of qualified farmland property, in which case you use Form 1062 to figure your applicable net tax liability: “On line 13z, enter 75% of your applicable net tax liability from Form 1062, line 14.” The label is “Identify as “1062NL.””
Line 14: the subtotal
The schedule’s caption is “Total other payments or refundable credits. Add lines 13a through 13z”. Lines 13a to 13d are covered on Schedule 3 lines 13a to 13d.
Line 15: the Part II total and where it goes next
The caption for line 15 is “Add lines 9 through 12 and 14. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 31”. The General Instructions say the same: “Enter the amount on Schedule 3, line 15, on Form 1040, 1040-SR, or 1040-NR, line 31.” The lines it adds are explained on Schedule 3 line 9, Schedule 3 line 10, Schedule 3 line 11 and Schedule 3 line 12. The Form 1040 side is on the Form 1040 lines 29, 30 and 31 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.” 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
- Entering a 13z amount without its label. The instructions say “Enter “Form 8689” and the amount paid.” for the Virgin Islands item.
- Skipping line 14 or leaving a line out of line 15. The schedule says “Add lines 9 through 12 and 14.”
- Sending line 15 to the wrong Form 1040 line. The instruction is “Enter the amount on Schedule 3, line 15, on Form 1040, 1040-SR, or 1040-NR, line 31.”
Related: Form 1040 lines 29, 30 and 31, Form 1116, Form 1040 line by line, 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.