Schedule 2: Additional Taxes (2025)
Federal · IRS · Used for tax years 2025
Schedule 2 (Form 1040) reports additional taxes, including alternative minimum tax, self-employment tax, credit repayments, and other taxes. It attaches to Form 1040, 1040-SR, or 1040-NR.
Who files this form
Use 2025 Schedule 2 to report additional taxes with Form 1040, 1040-SR, or 1040-NR.
- Part I: Use this part if you owe alternative minimum tax or must repay excess advance premium tax credit payments. It also includes repayments of clean vehicle credits transferred to dealers and other additions to tax.
- Part II: Use this part if you owe other taxes, such as self-employment tax, household employment taxes, additional taxes on IRAs or other tax-favored accounts, Additional Medicare Tax, or net investment income tax.
The instructions say you must file a 2025 return if you owe certain special taxes, including alternative minimum tax, household employment taxes, and recapture taxes.
When it's due
- 2025 tax year: File Form 1040 or 1040-SR by April 15, 2026. Attach Schedule 2 if applicable.
- To request an automatic six-month filing extension, file Form 4868 no later than your return's due date. This extension does not extend the time to pay your tax.
The instructions allow later filing in certain circumstances, including qualifying service in a designated combat zone or contingency operation.
What you'll need
Have the name or names shown on your return and your social security number ready. The supporting forms depend on the taxes you report. Examples include:
- Premium tax credit repayment: Form 8962. Use Marketplace Form 1095-A to complete it, but do not include Form 1095-A with your return.
- Clean vehicle credit repayment: Form 8936 and Schedule A (Form 8936).
- Alternative minimum tax: Form 6251.
- Self-employment tax: Schedule SE.
- Tax on unreported tips: Form 4137.
- Uncollected social security and Medicare tax on wages: Form 8919.
- Additional tax on IRAs or other tax-favored accounts: Form 5329, if required.
- Household employment taxes: Schedule H.
- Additional Medicare Tax: Form 8959.
- Net investment income tax: Form 8960.
- Low-income housing credit recapture: Form 8611.
- Additional HSA taxes: Form 8889.
- Additional Archer MSA or Medicare Advantage MSA distribution taxes: Form 8853.
For line 13, use Form W-2, box 12, for the specified uncollected taxes on tips or group-term life insurance. Other lines refer to additional forms, including Forms 4255, 8697, 8866, 8621, and 965-A.
How to file
Attach Schedule 2 to Form 1040, 1040-SR, or 1040-NR, along with the supporting forms required for the lines you complete.
- E-file: The instructions describe electronic filing and refer taxpayers to IRS.gov/FreeFile. If you e-file your return, you do not need to mail it.
- Mail: For Form 1040 or 1040-SR, use the mailing-address chart at the end of the full return 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. Only the U.S. Postal Service can deliver to P.O. boxes.
Transfer Schedule 2, line 3, to Form 1040, 1040-SR, or 1040-NR, line 17. Transfer Schedule 2, line 21, to Form 1040 or 1040-SR, line 23, or Form 1040-NR, line 23b.
Common mistakes
- Treating a filing extension as extra time to pay: The instructions warn that an automatic six-month filing extension does not extend the payment deadline. Unpaid tax can result in interest and penalties.
- Including Form 1095-A with the return: Use it to complete Form 8962, but do not include Form 1095-A with your return.
- Entering an incorrect or missing social security number: The instructions warn that this can increase your tax, reduce your refund, or delay your refund.
- Using a private delivery service for a P.O. box: Only the U.S. Postal Service can deliver to P.O. boxes.
Questions people ask
Can I attach Schedule 2 to Form 1040-NR?
Yes. The form says to attach it to Form 1040, 1040-SR, or 1040-NR.
Where do I report repayment of a clean vehicle credit transferred to a dealer?
Use line 1b for new clean vehicle credit repayments and line 1c for previously owned clean vehicle credit repayments. Attach Form 8936 and Schedule A (Form 8936).
Do I always need Form 5329 for line 8?
The form says to attach Form 5329 if required. If it is not required, check the box on line 8. The supplied text does not explain when that form is required.
How do I calculate total other taxes on line 21?
Add lines 4, 7 through 16, 18, and 19. Report the total on Form 1040 or 1040-SR, line 23, or Form 1040-NR, line 23b.