Taxation Project 2

SCHEDULE 2 (Form 1040) 2023

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 Alternative minimum tax. Attach Form 6251 . . . . . . . . . . . . . . . . 1

2 Excess advance premium tax credit repayment. Attach Form 8962 . . . . . . . 2

3 Add lines 1 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 . . . . . . . . . . . . . . . . . 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 Repayment of first-time homebuyer credit. Attach Form 5405 if required . . . . . 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) 2023

Schedule 2 (Form 1040) 2023 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 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . 19

20 Section 965 net tax liability installment from Form 965-A . . . 20 21 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 . . . . . . . . . 21 Schedule 2 (Form 1040) 2023

Version A, Cycle 3

INTERNAL USE ONLY DRAFT AS OF February 23, 2023

SCHEDULE 2

(Form 1040)

2023

2023. Cat. No. 71478U.

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 

Attachment Sequence No. 02. For Paperwork Reduction Act Notice, see your tax return instructions.

Part I

Tax

1

Alternative minimum tax. Attach Form 6251          

1

2

Excess advance premium tax credit repayment. Attach Form 8962          

2

3

Add lines 1 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          

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.          

8

9

Household employment taxes. Attach Schedule H          

9

10

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

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) 2023

Schedule 2 (Form 1040) 2023

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

17z

18

Total additional taxes. Add lines 17a through 17z          

18

19

Reserved for future use          

19

20

Section 965 net tax liability installment from Form 965-A          

20

21

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          

21

Schedule 2 (Form 1040) 2023

8.2.1.3144.1.471865.466429

Additional Taxes

SE:W:CAR:MP

2023 Schedule 2 (Form 1040)