Updated October 17, 2026. Quick answer: Lines 1a to 1c are the first three additions to tax on Schedule 2. Line 1a is the excess advance premium tax credit you must repay, taken from Form 8962. Lines 1b and 1c are repayments of a new or previously owned clean vehicle credit that was transferred to a dealer, taken from Schedule A of Form 8936.
Business use of your home (Form 8829), the saver’s credit (Form 8880), clean vehicle credits (Form 8936) and amended returns (Form 1040-X), read line by line: Form 8936, Form 8936 Part I and Form 8936 line 13.
Form 8962 (premium tax credit) for 2025, read line by line: Form 8962, Form 8962 lines 9 and 10 and Form 8962 line 26.
Line 1a: excess advance premium tax credit repayment
The form’s caption reads “Excess advance premium tax credit repayment. Attach Form 8962”. The instructions explain the setting: “The premium tax credit helps pay premiums for health insurance purchased from the Marketplace.” The number is not figured on Schedule 2 itself. It comes from Form 8962: “If the advance credit payments were more than the premium tax credit you can claim, the amount you must repay will be shown on Form 8962, line 29.” The next sentence is the instruction for the line: “Enter that amount, if any, on line 1a.”
Where the line 1a number comes from
The instructions name the statement to look for: “You (or whoever enrolled you) should have received Form 1095-A from the Marketplace with information about your coverage and any advance credit payments.” They also say the repayment can reach beyond the person who signed up: “You may have to repay excess advance payments of the premium tax credit even if someone else enrolled you, your spouse, or your dependent in Marketplace coverage.” For anything further, the instructions say “see the Instructions for Form 8962”.
Lines 1b and 1c: clean vehicle credit repayments
Line 1b is captioned “Repayment of new clean vehicle credit(s) transferred to a registered dealer”, and line 1c is captioned “Repayment of previously owned clean vehicle credit(s) transferred to a registered dealer”. For a new vehicle the instructions say “you may have to repay the amount of the credit you transferred if you no longer qualify.” The test for line 1b is two checked boxes: the Yes box on Part II, line 8a or 8d, and on Part I, line 4a of Schedule A (Form 8936). The instruction then reads “enter the amount from Part I, line 4a, on Schedule 2, line 1b.”
Line 1c follows the same pattern for Part IV of Schedule A (Form 8936), using line 13a or 13c, and the instruction reads “enter the amount from Part I, line 4a, on Schedule 2, line 1c.” If you completed more than one Part II, the direction is “enter the total of those amounts on line 1b.” For more than one Part IV it is “enter the total of those amounts on line 1c.”
Where it goes next
Lines 1a to 1c are among the lines added on line 1z. The caption for line 1z reads “Add lines 1a through 1y”, covered on the page for Schedule 2 lines 1d to 1z. Line 1z then feeds line 3, which the schedule describes as “Add lines 1z and 2. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 17”. See Schedule 2 lines 2 and 3 and the Form 1040 lines 17 and 18 page. The full schedule is on the Schedule 2 (Form 1040) page, and the return it attaches to is explained on the Form 1040 page.
Edition and line numbers
This page reads the 2025 Schedule 2 (Form 1040) and the 2025 Form 1040 instructions, the current files irs.gov served on 2026-10-17. They are the files for the tax year 2025 return, filed in 2026. The schedule says “Attach to Form 1040, 1040-SR, or 1040-NR.” Its line instructions are part of the Form 1040 instructions, under the heading “Instructions for Schedule 2”. Check the tax year printed on the schedule you are filling in and use the line numbers on that year’s schedule, because a different year’s schedule can number or word its lines differently.
Common mistakes
- Entering the Form 1095-A figure instead of the Form 8962 result. The instructions say the repayment amount “will be shown on Form 8962, line 29.”
- Assuming someone else’s enrollment means you owe nothing. The instructions say “You may have to repay excess advance payments of the premium tax credit even if someone else enrolled you, your spouse, or your dependent in Marketplace coverage.”
- Entering only one amount when there were several. The instructions say “enter the total of those amounts on line 1b.” for more than one Part II, and “enter the total of those amounts on line 1c.” for more than one Part IV.
Related: Form 1040 lines 17 and 18, Schedule 2 (Form 1040), and Form 1040.
Sources
- Instructions for Form 1040 and Form 1040-SR (2025): https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
- Schedule 2 (Form 1040), Additional Taxes (2025): https://www.irs.gov/pub/irs-pdf/f1040s2.pdf
Read from the IRS documents linked above on October 17, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.