Business

Schedule 2: Additional Taxes

Reports additional taxes including the alternative minimum tax (AMT), excess premium tax credit repayment, self-employment tax, and other taxes not directly on Form 1040.

Who Files This Form?

Taxpayers who owe AMT, self-employment tax, household employment taxes, or need to repay excess advance premium tax credit.

Key Fields

  • Alternative minimum tax
  • Excess advance PTC repayment
  • Self-employment tax
  • Unreported Social Security/Medicare tax
  • Additional tax on IRAs

Filing Deadlines

Due Date

April 15

With Extension

October 15

Late Filing Penalty

Filed with Form 1040; subject to the same failure-to-file and failure-to-pay penalties.

Related Forms

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