Updated October 17, 2026. Quick answer: Line 19 is the recapture of net EPE from Form 4255, line 20 is the section 965 net tax liability installment from Form 965-A, and line 21 adds up the other taxes in Part II. The amount on line 21 goes on Form 1040 or 1040-SR, line 23, or on Form 1040-NR, line 23b.
Line 19: recapture of net EPE
The form’s caption reads “Recapture of net EPE from Form 4255, line 1d, column (l)”. The instructions say “Enter the recapture amount of the net EPE claimed on Form 4255, line 1d, column (l), related to the credit from” Form 3468, Part IV. So the amount is read from the named column of Form 4255 and entered here.
Line 20: section 965 installment
The form’s caption reads “Section 965 net tax liability installment from Form 965-A”. The instructions for the schedule contain no separate paragraph for line 20, so the caption is the rule: the amount is taken from Form 965-A.
Line 21: total other taxes
The form’s caption reads “Add lines 4, 7 through 16, 18, and 19.” “These are your total other taxes.” Read the caption on the schedule you are filing and add exactly the lines it names.
Where the number comes from
Line 19 comes from Form 4255 and line 20 comes from Form 965-A. Line 21 is a sum of other lines on this schedule: line 4, lines 7 through 16, line 18 and line 19. The pages for those lines are linked from the Schedule 2 (Form 1040) page, including lines 17z and 18.
Where it goes next
The general instructions say “Enter the amount on Schedule 2, line 21, on Form 1040 or 1040-SR, line 23; or 1040-NR, line 23b.” The caption on the schedule says “Enter here and on Form 1040 or 1040-SR, line 23; or Form 1040-NR, line 23b”. How the Form 1040 side treats that line is explained on the Form 1040 lines 22, 23 and 24 page, and the return is covered 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
- Carrying line 21 to the wrong Form 1040 line. The instructions say “Enter the amount on Schedule 2, line 21, on Form 1040 or 1040-SR, line 23; or 1040-NR, line 23b.”
- Adding the wrong lines into line 21. The caption reads “Add lines 4, 7 through 16, 18, and 19.”
- Entering the Form 4255 amount from the wrong column on line 19. The caption points to “Recapture of net EPE from Form 4255, line 1d, column (l)”.
Related: Form 1040 lines 22, 23 and 24, Form 1040 line by line, 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.