Updated October 17, 2026. Quick answer: Lines 5a and 5b are the two residential energy credits. Line 5a is the residential clean energy credit from Form 5695, line 15, and line 5b is the energy efficient home improvement credit from Form 5695, line 32.
Related reading on this site: Form 5695 residential energy credits.
Line 5a: residential clean energy credit
The form’s caption reads “Residential clean energy credit from Form 5695, line 15”. The instructions say “If you made energy saving improvements to one or more homes that you used as a residence during 2025, you may be able to take the residential clean energy credit.” They add “For more information, see Form 5695 and its instructions.”
Line 5b: energy efficient home improvement credit
The form’s caption reads “Energy efficient home improvement credit from Form 5695, line 32”. The instructions say “If you made qualified energy efficiency improvements to your main home located in the United States in 2025, you may be able to take the energy efficient home improvement credit.” Again the pointer is to Form 5695 and its instructions.
Condos and co-ops
The instructions add a rule for shared buildings: “If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of such association or corporation for purposes of these credits.”
Where the number comes from
Neither line is figured on Schedule 3. Line 5a is copied from line 15 of Form 5695 and line 5b from line 32 of Form 5695, as the captions above say. For anything beyond that the instructions say “For details, see Form 5695.”
Where it goes next
Lines 5a and 5b are among 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
- Mixing up the two Form 5695 lines. The captions name “Form 5695, line 15” for line 5a and “Form 5695, line 32” for line 5b.
- Treating line 5b as available for any property. The instructions describe “your main home located in the United States”.
- Leaving out a condo or co-op share. The instructions say you are “treated as having paid your proportionate share of any costs of such association or corporation”.
Related: Form 1040 lines 19, 20 and 21, 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.