Sch 2(1040) Additional Taxes

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SCHEDULE 2
(Form 1040)
Department of the Treasury
Internal Revenue Service

OMB No. 1545-0074

Additional Taxes

1

Attachment
Sequence No. 02

Your social security number

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

Part I

2024

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

Tax

TREASURY/IRS
AND OMB USE
ONLY DRAFT
August 16, 2024
DO NOT FILE

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 (EP) from Form 4255. Check applicable box and enter
amount.
(i)
Line 1a, column (n)
(ii)
Line 1c, column (n)
(iii)
Line 1d, column (n)
(iv)
Line 2a, column (n) . . . .

1e

20% EP from Form 4255. Check applicable box and enter amount. See
instructions.
(i)
Line 1a, column (o)
(ii)
Line 1c, column (o)
(iii)
Line 1d, column (o)
(iv)
Line 2a, column (o) . . . .

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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7

Part II

Other Taxes

4

Self-employment tax. Attach Schedule SE .

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 .

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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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Repayment of first-time homebuyer credit. Attach Form 5405 if required .

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Additional Medicare Tax. Attach Form 8959

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Net investment income tax. Attach Form 8960

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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) 2024

Page 2

Schedule 2 (Form 1040) 2024

Part II
17

Other Taxes (continued)

Other additional taxes:
a

Recapture of other credits. List type, form number, and amount:
17a

TREASURY/IRS
AND OMB USE
ONLY DRAFT
August 16, 2024
DO NOT FILE

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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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

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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

l

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

z

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Any other taxes. List type and amount:
17z

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

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

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20

Section 965 net tax liability installment from Form 965-A

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Add lines 4, 7 through 16, and 18. 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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21
Schedule 2 (Form 1040) 2024