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