Form 1040 Schedule 2 (Additional Taxes) – 2022 Tax Year Checklist
2022 Uniqueness
Schedule 2 for 2022 reconciles excess advance premium tax credits via Form 8962; household employment tax threshold remains $2,400 cash wages; Alternative Minimum Tax exemptions reflect 2022 levels; filing status terminology changed to “Qualifying surviving spouse.” All thresholds, line numbering, and required attachments are specific to tax year 2022.
Year-Specific Programs Applying to 2022 Schedule 2
Premium tax credit (PTC) advance payments must be reconciled on Form 8962 (reconciliation of advance payments with actual PTC eligibility) and excess repayments reported on Schedule 2, line 2, if marketplace health insurance coverage was maintained with advance credit payments during 2022.
Household employment tax reporting on Schedule 2, line 9, applies if cash wages of $2,400 or more were paid to any single household employee during 2022, requiring completion of Schedule H.
Ten-Step Checklist
Step 1: Determine Alternative Minimum Tax (AMT) Obligation
Complete Form 6251 to calculate AMT for 2022 if the taxpayer has tax preference items. If AMT (Form 6251, line 11) exceeds regular tax, enter that amount on Schedule 2, line 1, and attach Form 6251.
Step 2: Reconcile Advance Premium Tax Credits
Obtain Form 1095-A from the marketplace if any advance payments of premium tax credit (APTC) were made during 2022. Complete Form 8962 to reconcile APTC with actual Premium Tax Credit eligibility. Enter excess repayment (Form 8962, line 29) on Schedule 2, line 2.
Step 3: Transfer Part I Totals to Form 1040
Add Schedule 2, lines 1 and 2; enter the total on line 3. Transfer this amount to Form 1040, 1040-SR, or 1040-NR, line 17.
Step 4: Report Self-Employment Tax
If net earnings from self-employment equal or exceed $400 for 2022, complete Schedule SE. Enter self-employment tax from Schedule SE (line 12) on Schedule 2, line 4. Attach Schedule SE.
Step 5: Report Unreported Tip Income Tax
If Social Security and Medicare tax on unreported tip income is owed, complete Form 4137. Enter the amount from Form 4137, line 12, on Schedule 2, line 5. Attach Form 4137.
Step 6: Report Uncollected Wage Taxes
If uncollected Social Security and Medicare tax on wages is owed (employer failed to withhold), complete Form 8919. Enter the amount from Form 8919 on Schedule 2, line 6. Add lines 5 and 6; enter the total on line 7.
Step 7: Report Additional Tax on Retirement Accounts
If distributions from IRAs, Roth IRAs, Coverdell education savings accounts (ESAs), qualified tuition programs (QTPs), Archer Medical Savings Accounts (MSAs), Health Savings Accounts (HSAs), or ABLE accounts are subject to additional tax, complete Form 5329. Enter total tax from Form 5329 on Schedule 2, line 8. If only a 10% penalty applies to a full early distribution and no other exceptions exist, you may omit Form 5329 and report the penalty directly on Schedule 2, line 8.
Step 8: Report Household Employment Taxes
If cash wages of $2,400 or more were paid to one household employee during 2022, or if total cash wages of $1,000 or more were paid in any calendar quarter of 2021 or 2022, complete Schedule H. Enter household employment taxes from Schedule H (line 26 or line 8d, depending on your selection of checkboxes on Schedule H) on Schedule 2, line 9. Attach Schedule H.
Step 9: Complete Remaining Additional Taxes
Complete lines 10–17 if applicable: Form 5405 (first-time homebuyer credit repayment), Form 8959 (Additional Medicare Tax), Form 8960 (Net Investment Income Tax), uncollected taxes from Form W-2 box 12, interest on certain installment sales, Form 8611 (recapture of low-income housing credit), and other specialized taxes listed on lines 17a–17z. Attach all required supporting forms.
Step 10: Calculate Total Other Taxes and Assemble Return
Calculate Schedule 2, line 21, by adding lines 4, 7 through 16, and 18 (total other taxes). Transfer this total to Form 1040 or 1040-SR, line 23, or Form 1040-NR, line 23b. Sign and date the primary return. Attach Schedule 2 and all supporting schedules in the attachment sequence order as per the Form 1040 instructions for 2022.
Form-Specific Limitations
Nonresident Aliens: If filing Form 1040-NR, complete Schedule 2, but apply restrictions on certain credits and deductions per nonresident alien rules. Self-employed individuals must complete Schedule SE separately to report net earnings, then transfer self-employment tax to Schedule 2, line 4. Household employers must complete Schedule H separately to report employment tax obligations, then transfer household employment taxes to Schedule 2, line 9.
Significant Line Documentation for 2022
Schedule 2 for 2022 consolidates additional tax reporting previously scattered across separate schedules. Part I (lines 1–3) addresses taxes calculated via Form 6251 (Alternative Minimum Tax) and Form 8962 (Premium Tax Credit reconciliation). Part II (lines 4–21) addresses self-employment tax, payroll taxes, retirement account penalties, household employment taxes, and specialized recapture and interest taxes. Line 21 serves as the aggregate total of Part II other taxes and transfers to the primary Form 1040.
Key 2022 Changes and Clarifications
Filing Status Terminology: The filing status “Qualifying widow(er)” was updated to “Qualifying surviving spouse” for 2022, reflecting broader terminology changes across IRS forms.
Household Employment Tax Threshold: The cash wage threshold for household employment taxes remained at $2,400 for a single employee or $1,000 per calendar quarter for total wages, requiring completion of Schedule H and reporting on Schedule 2, line 9.
Premium Tax Credit Reconciliation: Mandatory reconciliation of advance premium tax credit payments continued for 2022, with excess repayments reported on Schedule 2, line 2, following completion of Form 8962.
Alternative Minimum Tax Exemptions: AMT exemption amounts for 2022 reflected inflation adjustments, requiring Form 6251 completion for taxpayers with tax preference items or high income levels.
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
