Schedule 3 is a new tax schedule that reports non-refundable tax credits. It must be filed in order to claim certain credits.
The tax credits on the form include:
Foreign tax credit
Credit for child and dependent care expenses
Education credits
Retirement savings contributions credit
Residential energy credit
For more information, follow this link: https://www.irs.gov/pub/irs-pdf/f1040s3.pdf
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