Form 1040 Schedule 2 PDF

SCHEDULE 2                                                                                                                                          OMB No. 1545-0074
                                                               Additional Taxes
(Form 1040)
Department of the Treasury
                                                Attach to Form 1040, 1040-SR, or 1040-NR.                                                            2025
                                                                                                                                                    Attachment
Internal Revenue Service           Go to www.irs.gov/Form1040 for instructions and the latest information.                                          Sequence No. 02
Name(s) shown on Form 1040, 1040-SR, or 1040-NR                                                                                       Your social security number


  Part I       Tax
  1     Additions to tax:

    a   Excess advance premium tax credit repayment. Attach Form 8962 .                          .   .   .       1a

    b Repayment of new clean vehicle credit(s) transferred to a registered dealer
      from Schedule A (Form 8936), Part II. Attach Form 8936 and Schedule A (Form
      8936) . . . . . . . . . . . . . . . . . . . . . . . .                                                      1b

    c   Repayment of previously owned clean vehicle credit(s) transferred to a
        registered dealer from Schedule A (Form 8936), Part IV. Attach Form 8936 and
        Schedule A (Form 8936) . . . . . . . . . . . . . . . . . .                                               1c

    d Recapture of net EPE from Form 4255, line 2a, column (l) .                   .   .   .    .    .   .       1d

    e   Excessive payments (EPs) on gross EPE from Form 4255. Check applicable
        box and enter amount. See instructions.
        (i)     Line 1a            (ii)     Line 1c
        (iii)   Line 1d            (iv)     Line 2a . . . . . . . . . . .                                        1e

    f   20% EP from Form 4255. Check applicable box and enter amount. See
        instructions.
        (i)       Line 1a     (ii)   Line 1c
        (iii)     Line 1d     (iv)   Line 2a . . . . . . . . . . .                                               1f

    y   Other additions to tax (see instructions):                                                               1y
    z   Add lines 1a through 1y .      .   .   .   .   .   .   .   .   .   .   .   .   .   .    .    .   .   .   .    .   .   .   .    .   .   1z

  2     Alternative minimum tax. Attach Form 6251              .   .   .   .   .   .   .   .    .    .   .   .   .    .   .   .   .    .   .    2
  3     Add lines 1z and 2. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 17                            .    .   .   .   .    .   .    3
  Part II      Other Taxes
  4     Self-employment tax. Attach Schedule SE. Check if any exemption from (see instructions):
        1      4361        2      4029        3                         . . . . . . . . .                                         .    .   .    4

  5     Social security and Medicare tax on unreported tip income. Attach Form 4137                              5
  6     Uncollected social security and Medicare tax on wages. Attach Form 8919 .                                6

  7     Total additional social security and Medicare tax. Add lines 5 and 6                     .   .   .   .   .    .   .   .   .    .   .    7

  8     Additional tax on IRAs or other tax-favored accounts. Attach Form 5329 if required.
        If not required, check here . . . . . . . . . . . . . . . . . . .                                             .   .   .   .    .        8

  9     Household employment taxes. Attach Schedule H                  .   .   .   .   .   .    .    .   .   .   .    .   .   .   .    .   .    9

 10     Reserved for future use    .   .   .   .   .   .   .   .   .   .   .   .   .   .   .    .    .   .   .   .    .   .   .   .    .   .   10

 11     Additional Medicare Tax. Attach Form 8959              .   .   .   .   .   .   .   .    .    .   .   .   .    .   .   .   .    .   .   11

 12     Net investment income tax. Attach Form 8960                .   .   .   .   .   .   .    .    .   .   .   .    .   .   .   .    .   .   12

 13     Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance from Form
        W-2, box 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                                                13

 14     Interest on tax due on installment income from the sale of certain residential lots and timeshares .                               .   14

 15     Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000                               .   15
 16     Recapture of low-income housing credit. Attach Form 8611 .                     .   .     .   .   .   .   .    .   .   .   .    .   .   16
                                                                                                                                               (continued on page 2)
For Paperwork Reduction Act Notice, see your tax return instructions.                          Cat. No. 71478U                Schedule 2 (Form 1040) 2025 Created 5/8/25
Schedule 2 (Form 1040) 2025                                                                                                                                   Page 2
  Part II     Other Taxes (continued)
 17     Other additional taxes:

    a   Recapture of other credits. List type, form number, and amount:
                                                                                                            17a

    b Recapture of federal mortgage subsidy. If you sold your home, see instructions                        17b

    c   Additional tax on HSA distributions. Attach Form 8889 .             .   .   .   .   .   .   .       17c

    d Additional tax on an HSA because you didn’t remain an eligible individual.
      Attach Form 8889 . . . . . . . . . . . . . . . . . . . .                                              17d

    e   Additional tax on Archer MSA distributions. Attach Form 8853                .   .   .   .   .       17e

    f   Additional tax on Medicare Advantage MSA distributions. Attach Form 8853                            17f

    g Recapture of a charitable contribution deduction related to a fractional interest
      in tangible personal property . . . . . . . . . . . . . . . .                                         17g

    h   Income you received from a nonqualified deferred compensation plan that fails
        to meet the requirements of section 409A . . . . . . . . . . . .                                    17h

    i   Compensation you received from a nonqualified deferred compensation plan
        described in section 457A . . . . . . . . . . . . . . . . .                                         17i

    j   Section 72(m)(5) excess benefits tax .      .   .   .   .   .   .   .   .   .   .   .   .   .       17j

    k   Golden parachute payments       .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .       17k

    l   Tax on accumulation distribution of trusts .        .   .   .   .   .   .   .   .   .   .   .       17l

    m Excise tax on insider stock compensation from an expatriated corporation                      .       17m

    n   Look-back interest under section 167(g) or 460(b) from Form 8697 or 8866 .                          17n

    o Tax on non-effectively connected income for any part of the year you were a
      nonresident alien from Form 1040-NR . . . . . . . . . . . . .                                         17o

    p Any interest from Form 8621, line 16f, relating to distributions from, and
      dispositions of, stock of a section 1291 fund . . . . . . . . . . .                                   17p

    q Any interest from Form 8621, line 24 .        .   .   .   .   .   .   .   .   .   .   .   .   .       17q

    z   Any other taxes. List type and amount:

                                                                                                            17z
 18     Total additional taxes. Add lines 17a through 17z .         .   .   .   .   .   .   .   .   .   .   .     .   .   .   .   .   .     18

 19     Recapture of net EPE from Form 4255, line 1d, column (l) .              .   .   .   .   .   .   .   .     .   .   .   .   .   .     19
 20     Section 965 net tax liability installment from Form 965-A           .   .   .   .   .   .   .       20

 21     Add lines 4, 7 through 16, 18, and 19. These are your total other taxes. Enter here and on Form 1040
        or 1040-SR, line 23; or Form 1040-NR, line 23b . . . . . . . . . . . . . . . . . .                                                  21
                                                                                                                                          Schedule 2 (Form 1040) 2025