Updated October 17, 2026. Quick answer: Line 10 is where you report money you already paid when you asked for more time to file. If you got an automatic extension by filing Form 4868 or by making a payment, you enter the payment amount here. The figure comes from your own payment record, and line 10 is added into line 15 of Schedule 3.
What line 10 is
The schedule captions the line “Amount paid with request for extension to file (see instructions)”. It sits in Part II, headed “Other Payments and Refundable Credits”. It is a payment you already made, not a credit figured on a worksheet.
What goes on line 10 and where the number comes from
The instruction reads: “If you got an automatic extension of time to file Form 1040, 1040-SR, or 1040-NR by filing Form 4868 or by making a payment, enter the amount of the payment or any amount you paid with Form 4868.” So the number is whatever you paid with the request. For the extension form itself, see the Form 4868 page.
The instructions add a note for anyone who paid by card or similar means: “If you paid a fee when making your payment, don’t include on line 10 the fee you were charged.” They also say “Also, include any amounts paid with Form 2350.”
Where it goes next
Line 10 is one of the amounts added on line 15. The schedule describes line 15 as “Add lines 9 through 12 and 14. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 31”. The General Instructions repeat it: “Enter the amount on Schedule 3, line 15, on Form 1040, 1040-SR, or 1040-NR, line 31.” See the Form 1040 lines 29, 30 and 31 page for the Form 1040 side. The neighboring line is covered on Schedule 3 line 9 and the next one on Schedule 3 line 11.
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
- Adding the card or payment fee to the amount. The instructions say “don’t include on line 10 the fee you were charged.”
- Leaving out a Form 2350 payment. The instructions say “include any amounts paid with Form 2350.”
- Entering only part of what was paid. The instruction is to “enter the amount of the payment or any amount you paid with Form 4868.”
Related: Form 4868, Form 1040 line 37, Form 1040 lines 29, 30 and 31, 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.