Updated October 17, 2026. Quick answer: Lines 12 to 14 of Schedule 1 each point to another form. Line 12 is certain business expenses of reservists, performing artists, and fee-basis government officials, and uses Form 2106. Line 13 is the health savings account deduction, figured on Form 8889. Line 14 is moving expenses for members of the Armed Forces, figured on Form 3903.
More IRS forms and schedules for individual filers, read line by line: Form 2106 instructions and who can still use Form 2106.
Form 8606 and Form 8889 for 2025, read line by line: Form 8889 lines 9 to 13.
What lines 12, 13 and 14 ask for
The schedule’s captions read “Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106” for line 12, “Health savings account deduction. Attach Form 8889” for line 13, and “Moving expenses for members of the Armed Forces. Attach Form 3903.” for line 14. In each case the amount is figured on the attached form and then copied here.
Line 12: where the number comes from
The instructions say to include these on line 12: “Certain business expenses of National Guard and reserve members who traveled more than 100 miles from home to perform services as a National Guard or reserve member.” The other two are “Performing-arts-related expenses as a qualified performing artist.” and “Business expenses of fee-basis state or local government officials.” For the figures, they say “For more details, see Form 2106.”
Line 13: the health savings account deduction
The instructions say “You may be able to take this deduction if contributions (other than employer contributions, rollovers, and qualified HSA funding distributions from an IRA) were made to your HSA for 2025. See Form 8889.” The amount comes from Form 8889, which has its own page on Form 8889. If you put in more than the allowed amount, the page on fixing an excess HSA contribution covers the next step.
Line 14: Armed Forces moving expenses
The instructions say “You can deduct moving expenses if you are a member of the Armed Forces on active duty and due to a military order you move because of a permanent change of station.” They add “If you are claiming only storage fees during your absence from the United States, check the box on line 14.” The form to use is named in the instructions: “Use Tax Topic 455 or see Form 3903.”
Where it goes next
These lines are part of the adjustments that line 26 adds up: “Add lines 11 through 23 and 25. These are your adjustments to income.” The instructions say “The amount on line 26 is entered on Form 1040, 1040-SR, or 1040-NR, line 10.” See the page for lines 25 and 26, and the Schedule 1 (Form 1040) page for the full schedule.
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 says “Attach to Form 1040, 1040-SR, or 1040-NR.” Schedule 1 has no separate booklet, because its line instructions sit inside the Form 1040 instructions. Check the tax year printed on the schedule you are filling in 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 an HSA amount without Form 8889. The line 13 caption says “Attach Form 8889”, and the instructions say “See Form 8889.”
- Counting employer HSA contributions or rollovers on line 13. The instructions put contributions “other than employer contributions, rollovers, and qualified HSA funding distributions from an IRA” in the rule.
- Claiming moving costs when you are not on active duty under a military order. The instructions limit the line to a member of the Armed Forces who moves “due to a military order” because of a permanent change of station.
Related: Form 8889, fixing an excess HSA contribution, HSA contribution limits, 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.