Just to explain further about the forms, the IRS completely revised the 1040 form in 2018 so there is not any option for1040A or 1040EZ anymore. Schedule 2 is new because of all the changes the IRS made, but it is just an added schedule to the 1040 form and it does not replace the 1040. And, yes, Schedule 2 is created when there is an additional amount due on your return for the premium tax credit. It is adding the excess premium tax credit due related to your health insurance purchased from the marketplace. The excess premium is because you received more of a reduction of your health insurance rates during the year based on the income reported when you signed up for insurance which must have been less than the income reported on your tax return -- so you have to pay the excess premium received back. If you did not file the 8962 form and Schedule 2, you more than likely you would get notice from the IRS that they require the form, plus the excess premium received to be paid.
