Forms & instructions | Internal Revenue Service
Summary: Schedule 2 (Form 1040) is an IRS tax form used by individuals to report additional taxes such as alternative minimum tax, self-employment tax, and various recapture or excise taxes.
This document is the 2025 Schedule 2 for Form 1040, titled 'Additional Taxes.' It is used by taxpayers to calculate and report various tax liabilities that are not included on the main Form 1040, 1040-SR, or 1040-NR. Part I covers 'Tax,' including additions to tax (such as excess premium tax credit repayment, clean vehicle credit repayments, and recapture of EPE), alternative minimum tax, and self-employment tax. Part II covers 'Other Taxes,' including social security and Medicare taxes on tips, additional taxes on IRAs, household employment taxes, and various other specific tax obligations like recapture of credits and excise taxes.
Document outline
1. Part I: Tax 2. Part II: Other Taxes 3. Part II: Other Taxes (continued)