Not every taxpayer needs to file 1040 Schedule 2. This form is generally used by individuals with additional tax computations not included directly on the 1040. Self-employed individuals who incur extra tax responsibilities are an example.
The tax form Schedule 2 contains details on taxes, such as the alternative minimum tax (AMT), repayment of any excess advance premium tax credit, and other healthcare-related taxes. Unless granted an extension, IRS Schedule 2 must be filed by the usual tax deadline, typically April 15th.