Updated October 17, 2026. Quick answer: Lines 8d, 8e and 8f of Schedule 1 each pick up a number from another form. Line 8d takes the exclusion from Form 2555, line 45, and is entered as a negative number. Line 8e takes the total of three lines on Form 8853, and line 8f takes the total of two lines on Form 8889.
Read box by box from the IRS form text: Form 1099-LTC box 3.
Form 8606 and Form 8889 for 2025, read line by line: Form 8889 lines 15 and 16.
What lines 8d, 8e and 8f ask for
These three lines sit in the “Other income” list in Part I of Schedule 1 (Form 1040). Their captions read “Foreign earned income exclusion from Form 2555”, “Income from Form 8853” and “Income from Form 8889”. None of them is a figure you find on a W-2 or a 1099. Each one is carried over from the other form named in its caption, so the work is done on that form first.
Line 8d: the Form 2555 exclusion
The instructions say “Enter the amount of your foreign earned income and housing exclusion from Form 2555, line 45.” They also say how to enter it: “Enter the amount in the preprinted parentheses (as a negative number).” The form itself prints parentheses beside line 8d for that reason. A tip beside the line adds: “Complete the Foreign Earned Income Tax Worksheet if you enter an amount on Form 2555, line 45.”
The form behind this line is covered on the Form 2555 page.
Line 8e: income from Form 8853
For line 8e the instructions read “Enter the total of the amounts from Form 8853, lines 8, 12, and 26.” and then point to Pub. 969. A caution follows the instruction: “You may have to pay an additional tax if you received a taxable distribution from an Archer MSA or Medicare Advantage MSA. See the Instructions for Form 8853.”
A labelled illustration of the form’s arithmetic, computed from made up numbers and not an IRS example: if Form 8853, line 8 is $150, line 12 is $250 and line 26 is $350 then the total for line 8e is $150 plus $250 plus $350 which is $750. The figures are made up to show the arithmetic only.
Line 8f: income from Form 8889
For line 8f the instructions read “Enter the total of the amounts from Form 8889, lines 16 and 20.” The caution beside it reads “You may have to pay an additional tax if you received a taxable distribution from a health savings account. See the Instructions for Form 8889.”
Form 8889 is the health savings account form. See the Form 8889 page for its layout, and the page on fixing an excess HSA contribution if your contributions went over the limit. Your Form 8889 has to be finished before you can fill in line 8f.
Where the number comes from
In short: line 8d comes from Form 2555, line 45; line 8e comes from Form 8853, lines 8, 12 and 26; and line 8f comes from Form 8889, lines 16 and 20. Each of these three lines takes its amount from the form named for it.
Where it goes next
Lines 8d, 8e and 8f feed the other income section of Part I. Line 8d, because it is entered as a negative number, reduces that section instead of adding to it. The schedule then totals the other income lines. The caption for line 9 reads “Total other income. Add lines 8a through 8z.”. Line 10 then combines the pieces: “Combine lines 1 through 7 and 9. This is your additional income.” The same caption tells you where the result goes: “Enter here and on Form 1040, 1040-SR, or 1040-NR, line 8”. The two totals are explained on the page for lines 9 and 10.
Edition and line numbers
This page reads the 2025 Schedule 1 and the 2025 Form 1040 instructions, the current files irs.gov served on 2026-10-17. They are the forms for the tax year 2025 return, filed in 2026. The schedule’s heading reads “Attach to Form 1040, 1040-SR, or 1040-NR.” Check the tax year printed on the schedule in front of you 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 Form 2555 exclusion as a positive number on line 8d. The instructions say to “Enter the amount in the preprinted parentheses (as a negative number).”
- Copying only one line from Form 8853. The instructions for line 8e say to “Enter the total of the amounts from Form 8853, lines 8, 12, and 26.”
- Entering one line from Form 8889 on line 8f. The instructions say to “Enter the total of the amounts from Form 8889, lines 16 and 20.”
Related: Form 2555, Form 8889, fixing an excess HSA contribution, and Schedule 1 (Form 1040).
Sources
- Instructions for Form 1040 and Form 1040-SR (2025): https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
- Schedule 1 (Form 1040), Additional Income and Adjustments to Income (2025): https://www.irs.gov/pub/irs-pdf/f1040s1.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.