Updated October 17, 2026. Quick answer: Lines 1d, 1e and 1f carry amounts from Form 4255: recapture of net elective payment election (EPE) and two kinds of excessive payments. Line 1y collects other additions to tax that the instructions list, and line 1z adds lines 1a through 1y.
Related reading on this site: Form 5695 residential energy credits.
Line 1d: recapture of net EPE
The form’s caption reads “Recapture of net EPE from Form 4255, line 2a, column (l)”. The instruction is short: “Enter any amount of net elective payment election (EPE) recapture from Form 4255, line 2a, column (l).”
Lines 1e and 1f: excessive payments from Form 4255
For line 1e the instructions say “If you reported an amount on Form 4255, column (n)(1), on line 1a, 1c, 1d, and/or 2a, check the applicable box and enter the amount on line 1e.” If more than one box applies: “If you checked more than one box, enter the total amount on line 1e.”
Line 1f works the same way. The instructions say “If you reported an amount on Form 4255, column (n)(3), line 1a, 1c, 1d, and/or 2a, check the applicable box and enter the amount on line 1f.” Again: “If you checked more than one box, enter the total on line 1f.” The form’s own caption for line 1f begins “20% EP from Form 4255.”
Line 1y: other additions to tax
Line 1y is captioned “Other additions to tax (see instructions)”. The instructions open with “Enter the following additions to tax.” and then give a numbered list. The first item is “Recapture of the alternative fuel vehicle refueling property credit (see Form 8911).” The rest of the numbered list is in the Form 1040 instructions, so check it there for the item that matches your Form 4255 or Form 8911 entry.
Line 1z: the total
Line 1z is the subtotal of the whole group. The form’s caption reads “Add lines 1a through 1y”. The earlier lines are covered on the page for Schedule 2 lines 1a to 1c.
Where it goes next
Line 1z flows into line 3. The schedule describes line 3 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 for that step, the Form 1040 lines 17 and 18 page for the Form 1040 side, and the Schedule 2 (Form 1040) page for the whole schedule.
Where the number comes from
Every amount on lines 1d to 1f is copied from Form 4255 as described above, and line 1y from the list in the instructions. No figure is worked out on Schedule 2 itself.
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 a Form 4255 amount on line 1e without checking a box. The instructions say “check the applicable box and enter the amount on line 1e.”
- Entering only one box’s amount when several apply. The instructions say “If you checked more than one box, enter the total amount on line 1e.”
- Putting something on line 1y that the list does not name. The instructions open with “Enter the following additions to tax.” and then give the numbered list.
Related: Form 1040 lines 17 and 18, 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.