Schedule 2 (Form 1040) - Additional Taxes

What Schedule 2 is

Schedule 2 (Form 1040), Additional Taxes, is a two-page attachment for taxes that are not figured on the main return. This template is the IRS 2025 edition, used with a 2025 Form 1040, 1040-SR, or 1040-NR. As of October 3, 2026, it is the current final version listed on the IRS Form 1040 page. The IRS has posted an early 2026 draft, which is not for filing.

Schedule 2 has two parts with two separate totals. Part I (line 3) covers the alternative minimum tax and certain additions to tax, and goes to Form 1040, line 17. Part II (line 21) covers other taxes, including self-employment tax, and goes to Form 1040, line 23.

Who needs Schedule 2

According to the Form 1040 instructions, you use Part I if you owe alternative minimum tax or need to repay excess advance premium tax credit. You use Part II if you owe other taxes, such as self-employment tax, household employment taxes, or additional tax on IRAs, other qualified retirement plans, and tax-favored accounts. If none of these apply, you do not attach Schedule 2.

What to have ready

Schedule 2 mostly collects results from other forms, so complete those first. Common ones include:

• Form 8962 (premium tax credit), if you received advance payments of the credit for Marketplace coverage
• Form 6251 (alternative minimum tax)
• Schedule SE (self-employment tax)
• Schedule H (household employment taxes)
• Form 5329 (additional tax on IRAs and other tax-favored accounts)
• Form 8959 (Additional Medicare Tax) and Form 8960 (net investment income tax)
• Forms 4137 and 8919 for social security and Medicare tax on unreported tips or wages

How to fill out Schedule 2 online

Click "Fill Template Now," type each amount into its line, tick any boxes that apply, and download the completed PDF to attach to your return. The template does not total lines, so use the official instructions for the math.

Header

Enter your name(s) and social security number exactly as on Form 1040.

Part I: Tax (lines 1a through 3)

• Line 1a: excess advance premium tax credit repayment from Form 8962.
• Lines 1b and 1c: repayment of new or previously owned clean vehicle credits transferred to a dealer, from Schedule A (Form 8936).
• Lines 1d through 1f: recapture and excessive payment amounts from Form 4255, with checkboxes (i) through (iv) for the source line.
• Line 1y: other additions to tax, then line 1z adds lines 1a through 1y.
• Line 2: alternative minimum tax from Form 6251.
• Line 3: add lines 1z and 2, and enter the result on Form 1040, line 17.

Part II: Other Taxes (lines 4 through 21)

• Line 4: self-employment tax from Schedule SE, with boxes for exemptions under Form 4361 or 4029.
• Lines 5 through 7: social security and Medicare tax on unreported tips (Form 4137) and on wages (Form 8919), totaled on line 7.
• Line 8: additional tax on IRAs or other tax-favored accounts, with a box to check if Form 5329 is not required.
• Line 9: household employment taxes from Schedule H. Line 10 is reserved for future use.
• Lines 11 and 12: Additional Medicare Tax (Form 8959) and net investment income tax (Form 8960).
• Lines 13 through 16: uncollected tax on tips or group-term life insurance from Form W-2, box 12, interest on certain installment sales, and recapture of the low-income housing credit.
• Lines 17a through 18: other additional taxes on page 2, such as recapture of other credits, additional tax on HSA and Archer MSA distributions, section 409A income, and golden parachute payments, with line 17z for anything else. Line 18 is the total.
• Lines 19 and 20: recapture of net EPE from Form 4255, and the section 965 net tax liability installment from Form 965-A.
• Line 21: add lines 4, 7 through 16, 18, and 19, and enter the total on Form 1040 or 1040-SR, line 23. Note that line 20 is not part of this sum.

Attaching and filing

Schedule 2 has no signature line of its own; it is covered by the signature on your return. On a paper return, place it behind Form 1040 in attachment sequence order (Schedule 2 is Attachment Sequence No. 02), sign Form 1040 by hand as the IRS requires for paper returns, and mail everything to the address for your state on the IRS page Where to file paper tax returns.

Schedule 2 shares your return's deadline. For 2025 returns, that was April 15, 2026, or October 15, 2026, for most calendar-year filers with a Form 4868 extension, per the IRS and the 2025 Form 4868 (as of October 3, 2026). The extension covers filing only, not payment.

Common mistakes

• Putting the Part I total (line 3) on Form 1040, line 23, or the Part II total (line 21) on line 17. They go to different lines.
• Including line 20 in the line 21 total.
• Entering self-employment tax on line 4 without attaching Schedule SE, or forgetting the matching deduction on Schedule 1, line 15.
• Reporting an excess advance premium tax credit repayment without attaching Form 8962.
• Writing amounts in the reserved line 10.