2024 Schedule 4 Form and Instructions

Schedule 4 has been discontinued by the IRS beginning with the 2019 income tax year. The information entered previously on Schedule 4 has been added to Schedule 2. Prior year Schedule 4 tax form and instructions can still be printed using the links below on this page.

What Is Form 1040 Schedule 4?

On page two of IRS Form 1040, line 14, the taxpayer is asked to add the amount from Schedule 4, line 64. Form 1040 Schedule 4, Other Taxes, was created as part of the Form 1040 redesign implemented for the 2018 tax year. You do not file IRS Schedule 4 with the older 1040 series forms such as Form 1040A or Form 1040EZ.

Form 1040 Schedule 4, Other Taxes, asks that you report any other taxes that can't be entered directly onto Form 1040. The 2024 Schedule 4 Instructions are not published as a separate booklet. Instead, you will need to read the Schedule 4 line item instructions found within the general Form 1040 instructions booklet.

Who Must File Form 1040 Schedule 4?

• Self-employment tax from Schedule SE.
• Unreported social security and Medicare tax.
• Additional tax on IRA, retirement, tax favored accounts.
• Household employment taxes from Schedule H.
• Repayment of first-time home buyer credit.
• Health care individual responsibility.

Click any of the IRS Schedule 4 Form and Instructions links below to download, save, view, and print the file for the corresponding year. These free PDF files are unaltered and are sourced directly from the publisher.

Printable Schedule 4 Forms

Printable Schedule 4 Instructions

When to File Schedule 4

Schedule 4 was previously filed with your Form 1040 to report certain additional taxes, such as self-employment tax, household employment tax, and taxes on retirement distributions. Since the form was discontinued, these additional taxes are now reported on revised sections of Form 1040. For any tax year prior to the form's discontinuation, check the archived IRS instructions for Schedule 4 for details on filing.

Where to Mail Schedule 4

If you filed Schedule 4 prior to its discontinuation, it would have been attached to your Form 1040 and mailed to the IRS address listed in the instructions for that year's Form 1040. For current filings, the taxes once reported on Schedule 4 are now included elsewhere. Always verify the mailing address based on the year of your tax filing if referencing past forms.

Common IRS Schedule 4 Mistakes to Avoid

If you need to reference Schedule 4 for past filings, review the archived instructions for the year in which you filed the form. Common issues for this form included errors in calculating self-employment tax and other additional taxes.

Common Mistakes to Avoid:

• Miscalculating self-employment or household employment taxes.
• Incorrectly reporting tax on early retirement distributions.
• Forgetting to attach Schedule 4 when it was required to report additional taxes.

Archived IRS instructions for Schedule 4 can provide guidance for accurate reporting of any additional taxes required in years when the form was still in use.

Frequently Asked Questions (FAQ)

Here are answers to some of the most commonly asked questions about Schedule 4 prior to its discontinuation.

Do I file Schedule 4 this year?

No, Schedule 4 has been discontinued. The additional taxes previously reported on this form are now included on Form 1040, following IRS updates to streamline reporting.

Last updated: October 23, 2024

Federal Tax Forms