Fill Out IRS Schedule 2 (Form 1040) Online
Additional Taxes
Internal Revenue Service
Reports additional taxes such as alternative minimum tax and self-employment tax on Form 1040.
Reviewed July 2026
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Schedule 2 (Form 1040), Additional Taxes, is the attachment where taxpayers report taxes that are owed on top of the regular income tax calculated on Form 1040. It covers items like the alternative minimum tax, repayment of excess advance premium tax credits, self-employment tax, and additional taxes on retirement accounts.
You can fill out Schedule 2 in the Universal PDF editor without installing anything. Type each amount on the correct line, check the totals against your other schedules, and download the finished PDF when you are done.
What is Schedule 2 used for
Form 1040 itself only has room for the core income tax calculation. Any extra taxes are collected on Schedule 2 and carried back to the main return in two totals.
Part I covers the alternative minimum tax and the repayment of excess advance premium tax credit from Form 8962. Part II covers what the IRS groups as other taxes.
- Alternative minimum tax, calculated on Form 6251
- Excess advance premium tax credit repayment from Form 8962
- Self-employment tax from Schedule SE
- Additional tax on early distributions from IRAs and other retirement plans, often calculated on Form 5329
- Household employment taxes from Schedule H
- Additional Medicare tax and net investment income tax from Forms 8959 and 8960
- Repayment of the first-time homebuyer credit and several other specialty taxes
Who needs to file Schedule 2
You attach Schedule 2 whenever any of these additional taxes apply for the year. Common situations include being self-employed and owing self-employment tax, taking an early retirement plan distribution that is subject to the additional tax, receiving advance premium tax credit for marketplace health coverage that has to be reconciled, or employing household workers.
Taxpayers whose only tax is the regular income tax on Form 1040 do not need this schedule.
How to fill out Schedule 2
Most Schedule 2 lines are totals that come from other forms, so complete those supporting forms first, then transfer the results.
- Complete Form 6251 first if you may owe alternative minimum tax, and enter the result in Part I
- Complete Form 8962 if you had marketplace health coverage with advance premium tax credit, and enter any repayment in Part I
- Enter self-employment tax from Schedule SE in Part II
- Enter retirement plan additional taxes, household employment taxes, and any other applicable items on their labeled lines
- Add each part and carry the totals to the corresponding lines on Form 1040
How Schedule 2 attaches to Form 1040
The Part I total is added to your income tax on Form 1040, and the Part II total is added later in the tax section of the return. On a paper return, attach Schedule 2 behind Form 1040 and Schedule 1, following the attachment sequence numbers printed on the forms.
Frequently asked questions
It usually means you owe at least one additional tax, most often self-employment tax, an early retirement distribution penalty tax, or a repayment of advance premium tax credit.
Yes. You calculate it on Schedule SE, then carry the result to Schedule 2, Part II, which flows into your total tax on Form 1040.
If Form 6251 shows you owe alternative minimum tax, that amount is entered on Schedule 2, Part I. Most taxpayers are not subject to AMT, but the form is how you check.
Only if Form 8962 shows you received more advance premium tax credit than you were entitled to and must repay some of it. That repayment goes on Schedule 2.
Yes. Fill in the fields in the Universal PDF editor, then download and print the completed schedule to file with your paper return or keep with your records.
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