U.S. · Tax forms
Schedule 2 line 3, lines 1z and 2.
The Part I total: additions to tax plus alternative minimum tax.
Line 3 (“Add lines 1z and 2”) is the total of Schedule 2, Part I: line 1z (additions to tax) plus line 2 (alternative minimum tax from Form 6251). Include it in Form 1040, 1040-SR or 1040-NR, line 17.
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Result
What line 3 adds (2025 Schedule 2, Part I)
| Line | Label on the 2025 form | Form instruction |
|---|---|---|
| Line 1a | Excess advance premium tax credit repayment | Attach Form 8962 |
| Line 1b | Repayment of new clean vehicle credit(s) transferred to a registered dealer from Schedule A (Form 8936), Part II | Attach Form 8936 and Schedule A (Form 8936) |
| Line 1c | Repayment of previously owned clean vehicle credit(s) transferred to a registered dealer from Schedule A (Form 8936), Part IV | Attach Form 8936 and Schedule A (Form 8936) |
| Line 1d | Recapture of net EPE from Form 4255, line 2a, column (l) | Amount from Form 4255 |
| Line 1e | Excessive payments (EPs) on gross EPE from Form 4255 | Check the applicable box and enter the amount (see instructions) |
| Line 1f | 20% EP from Form 4255 | Check the applicable box and enter the amount (see instructions) |
| Line 1y | Other additions to tax | See instructions |
| Line 1z | Add lines 1a through 1y | This subtotal is one of the two numbers line 3 adds |
| Line 2 | Alternative minimum tax | Attach Form 6251 |
| Line 3 | Add lines 1z and 2 | Enter here and on Form 1040, 1040-SR, or 1040-NR, line 17 |
Two inputs only
Line 3 has just two inputs: line 1z, the subtotal of the additions-to-tax entries 1a through 1y, and line 2, the alternative minimum tax figured on Form 6251. Everything else on Schedule 2 (self-employment tax, household employment tax, additional Medicare tax and so on) lives in Part II and flows to line 21 instead, which is a different total with a different destination.
The most common entry: line 1a
If you or a family member enrolled through the Marketplace and advance payments of the premium tax credit were made, Form 8962 reconciles them. If the advance payments exceeded the credit you can claim, the instructions say the amount to repay is on Form 8962, line 29, and that amount is entered on line 1a. The instructions add that you may have to repay even if someone else enrolled you.
Where line 3 lands
The Schedule 2 instructions say: “Include the amount on Schedule 2, line 3, in the total on Form 1040, 1040-SR, or 1040-NR, line 17.”
Worked example
Priya received $5,000 of advance premium tax credit payments but Form 8962 shows she can claim only $3,800, so Form 8962 line 29 is $1,200 and goes on line 1a. She has no other additions, so line 1z is $1,200. Her Form 6251 shows alternative minimum tax of $3,500 on line 2. Line 3 = 1,200 + 3,500 = $4,700. Names and figures are made up.
More line pages in this set
Related lines: Schedule 2 line 21, Schedule 2 line 8.
Sources
- Instructions for Form 1040 and 1040-SR (2025): the Schedule 2 line instructions on this page. Schedule 2 instructions: “Include the amount on Schedule 2, line 3, in the total on Form 1040, 1040-SR, or 1040-NR, line 17.” Page last reviewed or updated May 7, 2026. Read November 2, 2026.
- Schedule 2 (Form 1040) 2025: the printed line labels and arithmetic. Read November 2, 2026.
Tax year 2025 form and instructions. Line numbers and labels can shift between years, so check them against the form for your tax year. Names in worked examples are made up.
Frequently asked questions
What does Schedule 2 line 3 add?
Line 1z, the subtotal of additions to tax (lines 1a through 1y), and line 2, alternative minimum tax from Form 6251.
Where does line 3 go?
It is included in the total on Form 1040, 1040-SR or 1040-NR, line 17, according to the Instructions for Form 1040.
Is self-employment tax part of line 3?
No. Self-employment tax is line 4 in Part II and is added into line 21, not line 3.
What goes on line 1a?
The excess advance premium tax credit you must repay, from Form 8962 (the instructions say Form 8962, line 29).
Do I need Form 6251 for line 2?
The form says to attach Form 6251 for the alternative minimum tax on line 2.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. A CPA or an enrolled agent can confirm what a line means for your return. Everything runs in your browser; nothing you enter is sent anywhere.