Sch 2 (1040) Additional Taxes

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TREASURY/IRS AND OMB USE ONLY DRAFT
SCHEDULE 2
(Form 1040)
Department of the Treasury
Internal Revenue Service

OMB No. 1545-0074

Additional Taxes

1

Tax

Additions to tax:
a

Excess advance premium tax credit repayment. Attach Form 8962 .

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1a

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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) . . . . . . . . . . . . . . . . . . . . . . . .
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) . . . . . . . . . . . . . . . . . .

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

1b

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1c
1d

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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

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 .

f

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1z

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2

Alternative minimum tax. Attach Form 6251

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3

Add lines 1z and 2. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 17

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3

Self-employment tax. Attach Schedule SE. Check if any exemption from (see instructions):
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4361
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4029
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Part II
4

Other Taxes

5

Social security and Medicare tax on unreported tip income. Attach Form 4137

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6

Uncollected social security and Medicare tax on wages. Attach Form 8919 .

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7

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

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

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Household employment taxes. Attach Schedule H

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Reserved for future use

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Additional Medicare Tax. Attach Form 8959

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Net investment income tax. Attach Form 8960

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 .

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Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000

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Recapture of low-income housing credit. Attach Form 8611 .

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(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

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Attachment
Sequence No. 02

Your social security number

Name(s) shown on Form 1040, 1040-SR, or 1040-NR

Part I

2025

Attach to Form 1040, 1040-SR, or 1040-NR.
Go to www.irs.gov/Form1040 for instructions and the latest information.

TREASURY/IRS AND OMB USE ONLY DRAFT
Page 2

Schedule 2 (Form 1040) 2025

Part II
17

Other Taxes (continued)

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

17c

Additional tax on HSA distributions. Attach Form 8889 .

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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

DRAFT — DO NOT FILE

17d

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

17h

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

17i

j

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

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17j

k

Golden parachute payments

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17k

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Tax on accumulation distribution of trusts .

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17l

m Excise tax on insider stock compensation from an expatriated corporation

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

17n

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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

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DRAFT — DO NOT FILE

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

Any other taxes. List type and amount:
17z

18

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

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18

19

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

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19

20

Section 965 net tax liability installment from Form 965-A

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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 . . . . . . . . . . . . . . . . . .

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Schedule 2 (Form 1040) 2025