Updated October 17, 2026. Quick answer: Line 2 is the alternative minimum tax (AMT), and the amount comes from Form 6251, line 11. Line 3 adds line 1z and line 2, which is the Part I total, and that total goes on Form 1040 line 17.
Foreign tax credit (Form 1116) and alternative minimum tax (Form 6251) for 2025, read line by line: Form 6251 lines 2d to 2h, Form 6251 lines 2m to 2t and Form 6251 line 4.
Line 2: what goes on it
The form’s caption reads “Alternative minimum tax. Attach Form 6251”. The instructions send you to the form that does the work: “See the Instructions for Form 6251 to see if you must file the form and then use Form 6251 to figure the amount, if any, of your AMT.” The amount comes straight across: “Enter the amount from Form 6251, line 11, on line 2.” The form itself is explained on the Form 6251 page.
Where the line 2 number comes from
Nothing is computed on Schedule 2. The figure is the result on Form 6251, so the work is gathering what that form asks for. For stock option exercises, the ISO AMT bargain element calculator and the page on AMT credit recovery are the related reading. The instructions also give a place for help: “For help with the alternative minimum tax, go to IRS.gov/AMT.”
Line 3: the Part I total
Line 3 has no instruction paragraph of its own. The schedule’s caption reads “Add lines 1z and 2. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 17”. The general instructions repeat it: “Include the amount on Schedule 2, line 3, in the total on Form 1040, 1040-SR, or 1040-NR, line 17.” Line 1z is covered on the page for Schedule 2 lines 1d to 1z.
Where it goes next
Part I ends at line 3 and the amount moves to Form 1040. Part II begins with line 4, covered on the page for Schedule 2 line 4. The Form 1040 side of the handoff is on the Form 1040 lines 17 and 18 page, and the full schedule is on the Schedule 2 (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 wrong Form 6251 line on Schedule 2. The instructions say “Enter the amount from Form 6251, line 11, on line 2.”
- Skipping the check on whether Form 6251 is required. The instructions say “See the Instructions for Form 6251 to see if you must file the form”
- Forgetting that line 3 goes to Form 1040 line 17. The general instructions say “Include the amount on Schedule 2, line 3, in the total on Form 1040, 1040-SR, or 1040-NR, line 17.”
Related: Form 6251, ISO AMT bargain element calculator, AMT credit recovery, and Form 1040 lines 17 and 18.
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- 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.