2025 Form 1040, Schedule 2 → Line 23
Schedule 2: The Additional Taxes That Feed Line 23
Schedule 2 collects the taxes computed off the main form — AMT under §55 from Form 6251, self-employment tax flowing in from Schedule SE, household employment taxes, and a handful of smaller add-ons — and lands the total on Line 23 as other taxes.
Part I: AMT and excess premium credit repayment
Alternative minimum tax computed on Form 6251 never touches Line 16: it enters through Schedule 2, Part I, alongside any excess advance premium tax credit you must repay. These are recomputed liabilities, not withholding or estimates — they add to what you owe.
Part II: SE tax, household employment, and the rest
Part II gathers self-employment tax from Schedule SE, household employment taxes for domestic workers, and smaller add-ons such as additional Medicare tax and net investment income tax. Each arrives with its own form or worksheet; Schedule 2 is the funnel, not the calculator.
Where the total lands
The Schedule 2 total posts to Line 23 as other taxes, then joins Lines 16 and 22 on the road to total tax on Line 24. Miss a line here and the whole downstream sequence — credits, payments, refund or owed — shifts with it. For the full sequence of tax, credits, and payments, see chapter 4 of the Guide.
Questions, answered
- What goes on Schedule 2?
- Taxes computed off the main form: AMT, excess premium credit repayment, self-employment tax, household employment taxes, and smaller add-ons like additional Medicare and net investment income tax.
- Does AMT go on Line 16 with my income tax?
- No — AMT computed on Form 6251 flows through Schedule 2 and joins other taxes on Line 23, never Line 16.
- Where does the Schedule 2 total land?
- On Line 23 as other taxes, which then joins Lines 16 and 22 on the road to total tax on Line 24.
Keep reading: Total Tax · Schedule SE · Tax Computation