Form 1040 (Schedule 2) — Additional Taxes

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1040s2.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71478U Schedule 2 (Form 1040) 2025 Created 5/8/25

Schedule 2 (Form 1040) 2025 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 . . . . . . . . . . . . . . . . . . 19 Recapture of net EPE from Form 4255, line 1d, column (l) . . . . . . . . . . . . . . . 20 Section 965 net tax liability installment from Form 965-A . . . . . . . 20 21 Add lines 4, 7 through 16, 18, and 19. These are your total other taxes. Enter here and on Form 1040 or 1040-SR, line 23; or Form 1040-NR, line 23b . . . . . . . . . . . . . . . . . .	17a	18
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 . . . . . . . . . . . . . . . . . . 19 Recapture of net EPE from Form 4255, line 1d, column (l) . . . . . . . . . . . . . . . 20 Section 965 net tax liability installment from Form 965-A . . . . . . . 20 21 Add lines 4, 7 through 16, 18, and 19. These are yourtotal other taxes. Enter here and on Form 1040 or 1040-SR, line 23; or Form 1040-NR, line 23b . . . . . . . . . . . . . . . . . .	17b
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 . . . . . . . . . . . . . . . . . . 19 Recapture of net EPE from Form 4255, line 1d, column (l) . . . . . . . . . . . . . . . 20 Section 965 net tax liability installment from Form 965-A . . . . . . . 20 21 Add lines 4, 7 through 16, 18, and 19. These are yourtotal other taxes. Enter here and on Form 1040 or 1040-SR, line 23; or Form 1040-NR, line 23b . . . . . . . . . . . . . . . . . .	17c
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 . . . . . . . . . . . . . . . . . . 19 Recapture of net EPE from Form 4255, line 1d, column (l) . . . . . . . . . . . . . . . 20 Section 965 net tax liability installment from Form 965-A . . . . . . . 20 21 Add lines 4, 7 through 16, 18, and 19. These are yourtotal other taxes. Enter here and on Form 1040 or 1040-SR, line 23; or Form 1040-NR, line 23b . . . . . . . . . . . . . . . . . .	17d
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 . . . . . . . . . . . . . . . . . . 19 Recapture of net EPE from Form 4255, line 1d, column (l) . . . . . . . . . . . . . . . 20 Section 965 net tax liability installment from Form 965-A . . . . . . . 20 21 Add lines 4, 7 through 16, 18, and 19. These are yourtotal other taxes. Enter here and on Form 1040 or 1040-SR, line 23; or Form 1040-NR, line 23b . . . . . . . . . . . . . . . . . .	17e
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 . . . . . . . . . . . . . . . . . . 19 Recapture of net EPE from Form 4255, line 1d, column (l) . . . . . . . . . . . . . . . 20 Section 965 net tax liability installment from Form 965-A . . . . . . . 20 21 Add lines 4, 7 through 16, 18, and 19. These are yourtotal other taxes. Enter here and on Form 1040 or 1040-SR, line 23; or Form 1040-NR, line 23b . . . . . . . . . . . . . . . . . .	17f
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 . . . . . . . . . . . . . . . . . . 19 Recapture of net EPE from Form 4255, line 1d, column (l) . . . . . . . . . . . . . . . 20 Section 965 net tax liability installment from Form 965-A . . . . . . . 20 21 Add lines 4, 7 through 16, 18, and 19. These are yourtotal other taxes. Enter here and on Form 1040 or 1040-SR, line 23; or Form 1040-NR, line 23b . . . . . . . . . . . . . . . . . .	17g
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 . . . . . . . . . . . . . . . . . . 19 Recapture of net EPE from Form 4255, line 1d, column (l) . . . . . . . . . . . . . . . 20 Section 965 net tax liability installment from Form 965-A . . . . . . . 20 21 Add lines 4, 7 through 16, 18, and 19. These are yourtotal other taxes. Enter here and on Form 1040 or 1040-SR, line 23; or Form 1040-NR, line 23b . . . . . . . . . . . . . . . . . .	17h
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 . . . . . . . . . . . . . . . . . . 19 Recapture of net EPE from Form 4255, line 1d, column (l) . . . . . . . . . . . . . . . 20 Section 965 net tax liability installment from Form 965-A . . . . . . . 20 21 Add lines 4, 7 through 16, 18, and 19. These are yourtotal other taxes. Enter here and on Form 1040 or 1040-SR, line 23; or Form 1040-NR, line 23b . . . . . . . . . . . . . . . . . .	17i
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 . . . . . . . . . . . . . . . . . . 19 Recapture of net EPE from Form 4255, line 1d, column (l) . . . . . . . . . . . . . . . 20 Section 965 net tax liability installment from Form 965-A . . . . . . . 20 21 Add lines 4, 7 through 16, 18, and 19. These are yourtotal other taxes. Enter here and on Form 1040 or 1040-SR, line 23; or Form 1040-NR, line 23b . . . . . . . . . . . . . . . . . .	17j
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 . . . . . . . . . . . . . . . . . . 19 Recapture of net EPE from Form 4255, line 1d, column (l) . . . . . . . . . . . . . . . 20 Section 965 net tax liability installment from Form 965-A . . . . . . . 20 21 Add lines 4, 7 through 16, 18, and 19. These are yourtotal other taxes. Enter here and on Form 1040 or 1040-SR, line 23; or Form 1040-NR, line 23b . . . . . . . . . . . . . . . . . .	17k
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 . . . . . . . . . . . . . . . . . . 19 Recapture of net EPE from Form 4255, line 1d, column (l) . . . . . . . . . . . . . . . 20 Section 965 net tax liability installment from Form 965-A . . . . . . . 20 21 Add lines 4, 7 through 16, 18, and 19. These are yourtotal other taxes. Enter here and on Form 1040 or 1040-SR, line 23; or Form 1040-NR, line 23b . . . . . . . . . . . . . . . . . .	17l
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 . . . . . . . . . . . . . . . . . . 19 Recapture of net EPE from Form 4255, line 1d, column (l) . . . . . . . . . . . . . . . 20 Section 965 net tax liability installment from Form 965-A . . . . . . . 20 21 Add lines 4, 7 through 16, 18, and 19. These are yourtotal other taxes. Enter here and on Form 1040 or 1040-SR, line 23; or Form 1040-NR, line 23b . . . . . . . . . . . . . . . . . .	17m
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 . . . . . . . . . . . . . . . . . . 19 Recapture of net EPE from Form 4255, line 1d, column (l) . . . . . . . . . . . . . . . 20 Section 965 net tax liability installment from Form 965-A . . . . . . . 20 21 Add lines 4, 7 through 16, 18, and 19. These are yourtotal other taxes. Enter here and on Form 1040 or 1040-SR, line 23; or Form 1040-NR, line 23b . . . . . . . . . . . . . . . . . .	17n
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 . . . . . . . . . . . . . . . . . . 19 Recapture of net EPE from Form 4255, line 1d, column (l) . . . . . . . . . . . . . . . 20 Section 965 net tax liability installment from Form 965-A . . . . . . . 20 21 Add lines 4, 7 through 16, 18, and 19. These are yourtotal other taxes. Enter here and on Form 1040 or 1040-SR, line 23; or Form 1040-NR, line 23b . . . . . . . . . . . . . . . . . .	17o
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 . . . . . . . . . . . . . . . . . . 19 Recapture of net EPE from Form 4255, line 1d, column (l) . . . . . . . . . . . . . . . 20 Section 965 net tax liability installment from Form 965-A . . . . . . . 20 21 Add lines 4, 7 through 16, 18, and 19. These are yourtotal other taxes. Enter here and on Form 1040 or 1040-SR, line 23; or Form 1040-NR, line 23b . . . . . . . . . . . . . . . . . .	17p
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 . . . . . . . . . . . . . . . . . . 19 Recapture of net EPE from Form 4255, line 1d, column (l) . . . . . . . . . . . . . . . 20 Section 965 net tax liability installment from Form 965-A . . . . . . . 20 21 Add lines 4, 7 through 16, 18, and 19. These are yourtotal other taxes. Enter here and on Form 1040 or 1040-SR, line 23; or Form 1040-NR, line 23b . . . . . . . . . . . . . . . . . .	17q
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 . . . . . . . . . . . . . . . . . . 19 Recapture of net EPE from Form 4255, line 1d, column (l) . . . . . . . . . . . . . . . 20 Section 965 net tax liability installment from Form 965-A . . . . . . . 20 21 Add lines 4, 7 through 16, 18, and 19. These are yourtotal other taxes. Enter here and on Form 1040 or 1040-SR, line 23; or Form 1040-NR, line 23b . . . . . . . . . . . . . . . . . .	17z
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 . . . . . . . . . . . . . . . . . . 19 Recapture of net EPE from Form 4255, line 1d, column (l) . . . . . . . . . . . . . . . 20 Section 965 net tax liability installment from Form 965-A . . . . . . . 20 21 Add lines 4, 7 through 16, 18, and 19. These are yourtotal other taxes. Enter here and on Form 1040 or 1040-SR, line 23; or Form 1040-NR, line 23b . . . . . . . . . . . . . . . . . .	17z	19
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 . . . . . . . . . . . . . . . . . . 19 Recapture of net EPE from Form 4255, line 1d, column (l) . . . . . . . . . . . . . . . 20 Section 965 net tax liability installment from Form 965-A . . . . . . . 20 21 Add lines 4, 7 through 16, 18, and 19. These are yourtotal other taxes. Enter here and on Form 1040 or 1040-SR, line 23; or Form 1040-NR, line 23b . . . . . . . . . . . . . . . . . .	17z	21

Schedule 2 (Form 1040) 2025