Schedule 2 Form 1040: Additional Taxes

Schedule 2 (Form 1040) is titled Additional Taxes. It is where you report taxes that go on top of your regular income tax. Many people never need it. Others need it for self-employment, unreported tips, or some retirement and health accounts. IRS: Schedule 2 (Form 1040) 2025

Where it goes on your return

Schedule 2 attaches to Form 1040. Its total goes to Form 1040, line 23. The form has two parts. Part I covers the alternative minimum tax. Part II covers other taxes, and it holds most of the lines that people use. IRS: Schedule 2 (2025)

Part I: alternative minimum tax

Line 2 is the alternative minimum tax. You get that amount from Form 6251. Line 3 adds lines 1z and 2. The total goes to Form 1040, line 17. Line 1z adds the extra amounts listed in lines 1a through 1y. One example is an excess advance premium tax credit repayment, which comes from Form 8962. IRS: Schedule 2 (2025)

Part II: self-employment and payroll taxes

Line 4 is self-employment tax. You figure it on Schedule SE. Lines 5 and 6 cover Social Security and Medicare tax that was not withheld from your pay. Line 5 is for unreported tip income, from Form 4137. Line 6 is for uncollected tax on wages, from Form 8919. Line 7 adds those two lines. IRS: Schedule 2 (2025)

Line 9 covers household employment taxes. You report those on Schedule H. IRS: Schedule 2 (2025)

Medicare and investment taxes

Line 11 is the Additional Medicare Tax. You figure it on Form 8959. Line 12 is the net investment income tax. You figure it on Form 8960. Both lines bring their totals to Schedule 2 from separate forms. IRS: Schedule 2 (2025)

Retirement and health accounts

Line 8 is the additional tax on IRAs and other tax-favored accounts. Attach Form 5329 if it is required. Lines 17c and 17d cover HSA amounts, from Form 8889. Lines 17e and 17f cover Archer MSA and Medicare Advantage MSA distributions, from Form 8853. IRS: Schedule 2 (2025)

Other additional taxes

Line 17 is a list of rarer taxes. It includes recapture of certain credits, and some deferred compensation rules. Line 17z is for any other tax. If you use it, you must list the type and the amount. Line 18 adds lines 17a through 17z. IRS: Schedule 2 (2025)

How the totals move

Line 21 adds lines 4, 7 through 16, 18, and 19. That total is your total other taxes. You enter it on Form 1040, line 23. The totals move in one direction, from the forms to Schedule 2 and then to Form 1040. IRS: Schedule 2 (2025)

Who usually sees Schedule 2

Schedule 2 often comes up when you had tip income that was not reported, when you were treated as a contractor but were paid as an employee, or when you are self-employed. It also comes up when you take a distribution from certain health or retirement accounts, or when you owe the Additional Medicare Tax or the net investment income tax. Each case has its own form. Schedule 2 only collects the totals from those forms.

Steps to follow

Check which extra taxes apply to your year. Common ones are self-employment tax, tip income, and an HSA distribution.
Complete the form that matches each tax, such as Form 8959, Form 8960, or Form 8889.
Carry each amount to the matching line on Schedule 2.
Add the lines, then carry the line 21 total to Form 1040, line 23.

Read self-employment tax basics for line 4. Read Form 4137 and Form 8919 for lines 5 and 6. Read Schedule 1 for the income side of the return. Read Schedule 3 for credits and payments.

General information, not advice for your situation.

Sources: Sources: IRS, Schedule 2 (Form 1040), Additional Taxes, 2025 (https://www.irs.gov/pub/irs-pdf/f1040s2.pdf) This is general information, not advice about your specific return.

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