Beginning in tax year 2019, Schedule 4 will be combined with Schedule 2. Part II of Schedule 2 Other Taxes, 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.
Beginning in tax year 2018 the new Schedule 4 has the following, Other Taxes. If entries are made on Schedule 4, the form would accompany Form 1040.
- 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)
- Health care: individual responsibility (see instructions)
- Taxes from: Form 8959, Form 8960
- Section 965 net tax liability installment from Form 965-A
Before the Tax Cuts and Jobs Act reform was passed, Other Taxes was reported on lines 57 through 62 on Form 1040.