Updated October 17, 2026. Quick answer: Lines 17g to 17k are five separate entries for special additional taxes. Line 17g is a recapture tied to a charitable deduction for a fractional interest, 17h and 17i are deferred compensation taxes, 17j is the section 72(m)(5) excess benefits tax, and 17k is the tax on an excess parachute payment. Each amount comes from a statement you received or from a publication or code section the instructions name, not from a worksheet on this schedule.
Line 17g: fractional interest recapture
The form’s caption reads “Recapture of a charitable contribution deduction related to a fractional interest” in tangible personal property. The instructions say “Enter any additional tax on recapture of a charitable contribution deduction relating to a fractional interest in” “tangible personal property. See Pub. 526 for more information.” So the amount is worked out under the rules in that publication, and only the resulting tax is entered.
Line 17h: deferred compensation that fails section 409A
The caption for line 17h reads “Income you received from a nonqualified deferred compensation plan that fails” to meet the requirements of section 409A. The instructions say “This income should be shown in box 12 of Form W-2 with code Z, or in box 15 of Form 1099-MISC.” They also describe the amount: “The tax is 20% of the amount required to be included in income plus an interest amount” and point to section 409A(a)(1)(B) for details. The statements that carry this information are explained on the pages for W-2 box 12 code Z and Form 1099-MISC boxes 12 and 15.
Line 17i: section 457A compensation
The caption reads “Compensation you received from a nonqualified deferred compensation plan” described in section 457A. The instructions say “Enter any additional tax on compensation you received from a nonqualified deferred compensation plan” described in section 457A, and they limit it to compensation that would have been includible in your income in an earlier year except that the amount was not determinable until 2025. For the calculation they say “The tax is 20% of the amount required to be included in income plus” an interest amount determined under section 457A(c)(2). They add “See section 457A for details.”
Lines 17j and 17k: excess benefits and parachute payments
Line 17j is captioned “Section 72(m)(5) excess benefits tax”. The instructions say “Enter any section 72(m)(5) excess benefits tax. See Pub. 560 for more information.”
Line 17k is captioned “Golden parachute payments”. The instructions say “If you received an excess parachute payment (EPP), you must pay a 20% tax on it.” “This tax should be shown in box 12 of Form W-2 with code K.” For a Form 1099-NEC, they say “the tax is 20% of the EPP shown in box 3. Enter this amount on line 17k.” The box on that form is explained on the page about Form 1099-NEC box 3.
Where the number comes from
None of these five lines has its own worksheet on the schedule. Each line points to a statement or a publication: Pub. 526 for line 17g, section 409A and Form W-2 or Form 1099-MISC for line 17h, section 457A for line 17i, Pub. 560 for line 17j, and Form W-2 box 12 or Form 1099-NEC box 3 for line 17k. Enter the tax amount the instructions describe.
Where it goes next
These lines are part of the line 17 list. The form’s caption for line 18 reads “Total additional taxes. Add lines 17a through 17z”, and the totals are covered in Schedule 2 lines 17z and 18. The layout of the whole 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 tax on a parachute payment as the payment itself. The instructions say “If you received an excess parachute payment (EPP), you must pay a 20% tax on it.”
- Looking in the wrong place for a deferred compensation amount on line 17h. The instructions say “This income should be shown in box 12 of Form W-2 with code Z, or in box 15 of Form 1099-MISC.”
- Entering a number on line 17j or 17g without checking the publication. The instructions say “See Pub. 560 for more information.” for line 17j and “See Pub. 526 for more information.” for line 17g.
Related: W-2 box 12 code Z, Form 1099-MISC boxes 12 and 15, Form 1099-NEC box 3, 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.