Schedule 2: Additional Taxes (2024)
Federal · IRS · Used for tax years 2024
Schedule 2 (Form 1040) reports additional taxes, including alternative minimum tax, self-employment tax, and certain tax credit repayments. It attaches to Form 1040, 1040-SR, or 1040-NR.
Who files this form
Use Schedule 2 with your 2024 tax return to report additional taxes that apply to you. These include:
- Part I: Alternative minimum tax, excess advance premium tax credit repayment, clean vehicle credit repayments, and certain other additions to tax.
- Part II: Self-employment tax, household employment taxes, additional taxes on retirement or other tax-favored accounts, Additional Medicare Tax, net investment income tax, and other taxes listed on the schedule.
Attach Schedule 2 to Form 1040, 1040-SR, or 1040-NR.
When it's due
For tax year 2024, the printed filing deadline for Form 1040 or 1040-SR is April 15, 2025. Attach Schedule 2 to your return if it applies.
You can request an automatic 6-month filing extension by filing Form 4868 no later than your return's due date. This extension does not extend the time to pay your tax.
What you'll need
Have your Form 1040, 1040-SR, or 1040-NR available, including the name(s) and Social Security number shown on the return.
The supporting forms depend on which taxes you report. Examples include:
- Premium tax credit repayment: Attach Form 8962. Use Marketplace Form 1095-A to complete it, but do not include Form 1095-A with your return.
- Clean vehicle credit repayment: Attach Form 8936 and Schedule A (Form 8936).
- Alternative minimum tax: Attach Form 6251.
- Self-employment tax: Attach Schedule SE.
- Tax on unreported tips or uncollected tax on wages: Attach Form 4137 or Form 8919, respectively.
- Additional tax on IRAs or other tax-favored accounts: Attach Form 5329 if required.
- Household employment taxes: Attach Schedule H.
- First-time homebuyer credit repayment: Attach Form 5405 if required.
- Additional Medicare Tax or net investment income tax: Attach Form 8959 or Form 8960, respectively.
- Additional HSA or MSA taxes: Attach Form 8889 or Form 8853, as directed by the applicable line.
Other lines may require amounts from additional forms, such as Form 4255.
How to file
Attach Schedule 2 to Form 1040, 1040-SR, or 1040-NR.
- E-file: The instructions describe IRS Free File and Free Fillable Forms at IRS.gov/FreeFile, and Direct File for eligible taxpayers at IRS.gov/DirectFile. If you e-file your return, there is no need to mail it.
- Mail: The instructions direct Form 1040 and 1040-SR filers to the mailing-address chart at the end of the instructions. That chart is not included in the supplied text. Check IRS.gov/Form1040 for address updates.
- Private delivery service: See IRS.gov/PDS for designated services and IRS.gov/PDSStreetAddresses for the address to use.
Common mistakes
- Treating a filing extension as a payment extension. The automatic 6-month extension does not extend the time to pay. Unpaid tax can lead to interest and penalties.
- Mailing a return after e-filing it. The instructions say there is no need to mail an e-filed return.
- Using a private delivery service for a P.O. box. Only the U.S. Postal Service can deliver to P.O. boxes.
- Entering an incorrect or missing Social Security number. The instructions warn that this can increase your tax, reduce your refund, or delay your refund.
Questions people ask
Where does the Part I total go?
Add lines 1z and 2 and enter the total on Schedule 2, line 3. Also enter it on Form 1040, 1040-SR, or 1040-NR, line 17.
Where does the Part II total go?
On Schedule 2, line 21, add lines 4, 7 through 16, 18, and 19. Enter that total on Form 1040 or 1040-SR, line 23, or Form 1040-NR, line 23b.
Do I always need Form 5329 for line 8?
No. Line 8 says to attach Form 5329 if required. If it is not required, check the box on line 8.
Where do I report repayment of a clean vehicle credit transferred to a dealer?
Report repayment for a new clean vehicle on line 1b and repayment for a previously owned clean vehicle on line 1c. Attach Form 8936 and Schedule A (Form 8936).