Beginning in tax year 2019, Schedule 4 will be combined with the newly revised Schedule 2. Schedule 2 Additional Taxes consists of Part I Tax and Part II Other Taxes. Part II of Schedule 2 now makes up what was the old Schedule 4 entries for tax year 2018. This will include the items in Part II of Schedule 2 on lines 4-9. The newly revised Schedule 2 will be attached to the 1040 Form or the new 1040-SR Form if entries are made on Schedule 2.
Schedule 2 Part I Tax. If entries are made on Schedule 2, the form would accompany Form 1040 or the new 1040-SR Form.
- Alternative minimum tax (Attach Form 6251)
- Excess advance premium tax credit repayment (Attach Form 8962)
Before the Tax Cuts and Jobs Act reform was passed, Tax was on lines 45 and 46 on Form 1040. Beginning in tax year 2019, Tax is now listed on lines 1 and 2 of the Schedule 2.
Schedule 2 Part II Other Taxes. If entries are made on Schedule 2, the form would be attached to the Form 1040 or the new 1040-SR Form.
- Self-employment tax (Attach Schedule SE)
- Unreported social security and Medicare tax from Form 4137 or 8919.
- Additional tax on IRAs, other qualified retirement plans, etc. (Attach Form 5329 if required)
- Household employment taxes (Attach Schedule H)
- Repayment of first-time homebuyer credit (Attach Form 5405 if required)
- Taxes from: Form 8959, Form 8960
- Section 965 net tax liability installment from Form 965-A
Before the Tax Cuts and Jobs Act these were listed on lines 57 through 62 on the Form 1040. In 2018 these other taxes were listed on the Schedule 4. Beginning in tax year 2019, Other Taxes are now listed on lines 4-9 of Schedule 2.
