1040
Additional Taxes
Schedule 2 is the attachment for additional taxes that can't be entered directly on Form 1040, 1040-SR or 1040-NR. The IRS page says to use it if you owe other taxes, such as self-employment tax, household employment taxes, additional tax on IRAs or other tax-favored accounts, or AMT, or need to make an excess advance premium tax credit repayment.
Part I, Tax, holds additions to tax and the alternative minimum tax. Its total on line 3 is included on Form 1040, 1040-SR or 1040-NR, line 17. Part II, Other Taxes, holds self-employment tax, Additional Medicare Tax, the net investment income tax and many less common taxes. Its total on line 21 goes on Form 1040 or 1040-SR, line 23, or Form 1040-NR, line 23b.
Most lines take a figure from another form, which the schedule names next to the line.
Excess advance premium tax credit repayment (1a), repayment of clean vehicle credits transferred to a dealer (1b, 1c), recapture and excessive payments from Form 4255 (1d to 1f) and other additions (1y). Line 1z adds them.
Line 2 is alternative minimum tax from Form 6251. Line 3 adds lines 1z and 2 and goes on Form 1040, 1040-SR or 1040-NR, line 17.
Self-employment tax from Schedule SE (4), tax on unreported tip income from Form 4137 (5), uncollected tax on wages from Form 8919 (6) and the total of lines 5 and 6 (7).
Additional tax on IRAs (8), household employment taxes (9), Additional Medicare Tax (11), net investment income tax (12), uncollected tax on tips or group-term life insurance (13), installment sale interest (14, 15) and low-income housing credit recapture (16). Line 10 is reserved.
Less common taxes, such as additional tax on HSA distributions (17c), golden parachute payments (17k) and any other taxes with their type and amount (17z). Line 18 adds them.
Line 19 is recapture of net EPE and line 20 the section 965 installment from Form 965-A. Line 21 adds lines 4, 7 through 16, 18 and 19 and goes on Form 1040 or 1040-SR, line 23, or Form 1040-NR, line 23b.
Most lines take a figure from another form, such as Form 8962, Form 6251, Schedule SE or Schedule H. Complete those first and attach the ones the schedule names.
Enter any additions to tax on lines 1a to 1y and total them on line 1z. Enter AMT from Form 6251, line 11, on line 2.
Line 3 is included in the total on Form 1040, 1040-SR or 1040-NR, line 17.
Line 4 takes Schedule SE, line 12. Boxes 1, 2 and 3 on line 4 are checked only for the exemptions described in the instructions, such as an approved Form 4361 or Form 4029.
The instructions say that if only an early distribution applies and code 1 is correctly shown in box 7 of all your Forms 1099-R, enter 10% of the taxable amount on line 8 and check its box instead of filing Form 5329.
Add lines 4, 7 through 16, 18 and 19 and carry the total to Form 1040 or 1040-SR, line 23, or Form 1040-NR, line 23b. You can fill this form free on this page.
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Schedule 2 is attached to Form 1040, 1040-SR or 1040-NR and is due with it.
Attach it, with the forms its lines name, to your return when you mail it, or let tax software transmit it when you e-file.
The IRS form is free.
Keep the documents behind each line you fill, such as Form 1095-A for line 1a, Forms 1099-R for line 8 and Form W-2, box 12, for line 13.
The IRS page lists Schedule 1 for additional income and adjustments and Schedule 3 for additional credits and payments. Schedule 2 holds additional taxes only.
1040
199 fields, 2 pages
1040
27 fields, 2 pages
8962
141 fields, 2 pages
6251
62 fields, 2 pages
5329
75 fields, 3 pages
1040
37 fields, 1 page
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No. The instructions say to use it if you have additional taxes that can't be entered directly on Form 1040, 1040-SR or 1040-NR. If none of its lines apply, the return doesn't need it.
Line 3 is included in Form 1040, 1040-SR or 1040-NR, line 17. Line 21 goes on Form 1040 or 1040-SR, line 23, or Form 1040-NR, line 23b.
On line 4. The instructions say to enter the tax from Schedule SE, line 12, and the form says to attach Schedule SE.
It is the excess advance premium tax credit repayment. If advance payments for Marketplace coverage were more than the premium tax credit, Form 8962 shows the repayment on line 29, and the instructions say that amount goes on line 1a.
The IRS page says Schedule 2 is for other taxes owed, while Schedule 3 is for credits not claimed on Form 1040 or 1040-SR and for other payments, such as an amount paid with a request for an extension to file.
The instructions say line 10 has been reserved for future use.