Internal Revenue Service (IRS) · United States (federal)
Schedule 2 (Form 1040): Additional Taxes
Current revision: Tax year 2025 (checked on irs.gov, Oct 28, 2026)
Fill in IRS Schedule 2 (tax year 2025): AMT, excess premium tax credit repayment, self-employment tax, household employment and other additional taxes.
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Form
Schedule 2 (Form 1040)
- Issued by
- Internal Revenue Service (IRS)
- Applies in
- United States (federal)
- Edition
- Tax year 2025
Official source
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What it is
What Form Schedule 2 (Form 1040) is for
Schedule 2 adds taxes that don't fit on the main Form 1040 lines. Part I covers the alternative minimum tax (Form 6251) and repayment of excess advance premium tax credit (Form 8962); Part II covers other taxes such as self-employment tax, additional tax on IRAs and tax-favored accounts, household employment taxes, the Additional Medicare Tax and the net investment income tax. Line 3 goes to Form 1040, line 17, and line 21 to line 23 (line 23b on Form 1040-NR). The PDF irs.gov posts is the 2025 edition; the 2026 version usually appears in December–January.
Schedule 2 (Form 1040) deadlines, 2027 filing season
File with your 2026 Form 1040 or 1040-SR (or request an extension with Form 4868) Source: irs.gov
File with an extended 2026 return if you filed Form 4868 by April 15 Source: irs.gov
Dates already move past weekends and DC holidays, as the IRS rule says. Checked against irs.gov on October 28, 2026. See the full 2027 tax calendar.
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Who files it
- Self-employed people who owe self-employment tax from Schedule SE
- Marketplace enrollees who must repay excess advance premium tax credit
- Taxpayers who owe the alternative minimum tax
- Household employers paying Social Security and Medicare for a nanny or caregiver (Schedule H)
- People who owe the additional tax on early retirement-plan distributions, or the Additional Medicare Tax or net investment income tax
What you need
- Schedule SE and Form 8962
- Form 6251 if you may owe the alternative minimum tax
- Schedule H for household employees
- Form 5329 for additional tax on IRAs and tax-favored accounts
- Forms 8959 and 8960, and Forms 4137 or 8919 for tips or wages without Social Security withholding
Line by line
How to fill out Form Schedule 2 (Form 1040)
- 1
Lines 1a–1z — Additions to tax
Enter any excess advance premium tax credit repayment from Form 8962 (1a), clean vehicle credit repayments (1b–1c) and other additions, then total on line 1z.
- 2
Lines 2–3 — AMT and Part I total
Enter the alternative minimum tax from Form 6251 on line 2. Line 3 adds lines 1z and 2 and goes to Form 1040, 1040-SR or 1040-NR, line 17.
- 3
Line 4 — Self-employment tax
Enter the tax from Schedule SE, line 12, and check a box if you have an approved Form 4361 or 4029 exemption.
- 4
Lines 5–7 — Unpaid Social Security and Medicare
Enter the tax on unreported tips from Form 4137 (5) and on wages from Form 8919 (6), and total them on line 7.
- 5
Lines 8–16 — Other taxes
Enter additional tax on IRAs and tax-favored accounts (8), household employment taxes from Schedule H (9), the Additional Medicare Tax from Form 8959 (11) and the net investment income tax from Form 8960 (12), plus any of lines 13–16 that apply.
- 6
Lines 17a–21 — Totals
List other additional taxes on lines 17a–17z and total them on line 18. Line 21 is your total other taxes: carry it to Form 1040 or 1040-SR, line 23, or Form 1040-NR, line 23b.
Common Schedule 2 (Form 1040) mistakes
- Leaving off the form behind an amount, such as Form 8962, Form 6251, Schedule SE, Schedule H, Form 8959 or Form 8960.
- Skipping line 1a when advance premium tax credit payments were more than the credit figured on Form 8962.
- Carrying line 21 to the wrong line: it goes to line 23 on Form 1040 or 1040-SR but line 23b on Form 1040-NR.
Where to send it
Attach Schedule 2, with the forms behind each amount, to Form 1040, 1040-SR or 1040-NR and file them together — by e-file or at the paper-return address for your state (https://www.irs.gov/filing/where-to-file-paper-tax-returns-with-or-without-a-payment). 2026 returns are due April 15, 2027, or October 15, 2027 with Form 4868; an extension to file isn't an extension to pay.
Filing rules change. Confirm the address or portal on irs.gov before you send.
Form Schedule 2 (Form 1040): questions people ask
Which year is this Schedule 2 for?
The PDF irs.gov posts today is for tax year 2025; the 2026 version usually appears in December–January, and until then this page opens whatever irs.gov posts. Its instructions are inside the Form 1040 instructions.
Do I need Schedule 2?
Use Part I if you owe the alternative minimum tax or must repay excess advance premium tax credit, and Part II for other taxes such as self-employment tax, household employment taxes or additional tax on IRAs.
Where does the 10% tax on an early IRA withdrawal go?
On line 8, as additional tax on IRAs or other tax-favored accounts. Attach Form 5329 if it's required; if not, check the box on line 8.
Where does self-employment tax go?
Figure it on Schedule SE and enter the result on line 4. Half of it is then deducted on Schedule 1, line 15.
Can 1040-NR filers use Schedule 2?
Yes. Line 3 goes to Form 1040-NR, line 17, and line 21 to line 23b.