Updated October 17, 2026. Quick answer: Line 3 is the education credits line. The amount comes from Form 8863, line 19. The instructions list four situations in which you cannot take an education credit, including an income test on Form 1040, line 11b.
IRS worksheets read line by line: Form 8863 Credit Limit Worksheet and Form 8863 Adjusted Qualified Education Expenses Worksheet.
Line-by-line IRS form guides for 2025: Form 8863, Form 8863 lines 9 to 19 and Form 8863 lines 23 to 26.
What line 3 asks for
The form’s caption reads “Education credits from Form 8863, line 19”. The instructions describe who may claim: “you may be able to take an education credit. See Form 8863 for details.” The expenses they have in mind are “qualified expenses in 2025 for yourself, your spouse, or your dependent to enroll in or attend an eligible educational institution”. The credits themselves are covered on the education credits page.
When you cannot take an education credit
The instructions say “you can’t take an education credit if any of the following applies.” The first is “You, or your spouse if filing jointly, are claimed as a dependent on someone else’s (such as your parent’s) 2025 tax return.” The second is “Your filing status is married filing separately.” The third is the income test: “The amount on Form 1040 or 1040-SR, line 11b, is $90,000 or more ($180,000 or more if married filing jointly).” The fourth is “You, or your spouse, were a nonresident alien for any part of 2025 unless your filing status is married filing jointly.”
Where the number comes from
The amount is copied from Form 8863. The caption names the line: “from Form 8863, line 19”. For more information the instructions point to “see Pub. 970”. They also note “You may be able to increase an education credit if the student chooses to include all or part of a Pell grant or certain other scholarships or fellowships in income.” The refundable American opportunity portion on Form 1040 is covered on the Form 1040 lines 29, 30 and 31 page.
Where it goes next
Line 3 is one of the lines added on line 8 of Part I. The form describes line 8 as “Add lines 1 through 4, 5a, 5b, and 7. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 20”. The instructions add “Include the amount on Schedule 3, line 8, in the amount entered on Form 1040, 1040-SR, or 1040-NR, line 20.” See Schedule 3 lines 7 and 8 for that step and the Form 1040 lines 19, 20 and 21 page for the Form 1040 side. 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 instructions booklet of its own. 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
- Claiming a credit while being claimed by someone else. The instructions say you cannot if “You, or your spouse if filing jointly, are claimed as a dependent on someone else’s (such as your parent’s) 2025 tax return.”
- Ignoring the income test. The instructions say you cannot if “The amount on Form 1040 or 1040-SR, line 11b, is $90,000 or more ($180,000 or more if married filing jointly).”
- Claiming the credit with married filing separately status. The instructions say you cannot if “Your filing status is married filing separately.”
Related: education credits, Form 1040 lines 29, 30 and 31, 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.