Schedule 2 is a new form this year. One thing that is reported on it is the excess advance premium credit repayment (form 8962). If you have an excess advance premium credit amount that needs to be repaid, you are required to file a tax return (1040 form) even if your income is under the minimum requirements for filing.
The 1040 form was completely revised for 2018. The
1040A and 1040EZ forms have been eliminated. The 1040 form
is now a shorter form and much of the additional information that would be
reported on it has been moved to six different schedules (Schedules 1 to 6). Schedule 2 is where AMT or the excess advance premium credit repayment amounts are reported. Here is a sample of the form: Schedule 2
