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HSA, Moving Exp, Deduct Part of Self Emp Tax, & Self Emp SEP, SIMPLE, & Qualified Plans Ex Income Tax 2025 26 Playlist: • Income Tax 2025 26 Federal Income Tax Fundamentals: Why Learn Taxes and How to Think Like a Tax Professional In this income tax software walkthrough, we explore how adjustments to income such as HSAs, self-employment tax deductions, SEP contributions, and self-employed health insurance flow through Form 1040 and impact taxable income. 0:00 – 0:35 Intro to tax software & adjustments overview 0:36 – 1:22 Form 1040 setup & baseline tax calculation 1:23 – 3:08 Schedule 1 adjustments overview 3:09 – 6:09 HSA eligibility & tax rules 6:10 – 10:05 HSA input & Form 8889 flow 10:06 – 11:55 HSA impact on AGI & taxable income 11:56 – 13:35 Moving expenses rules 13:36 – 16:55 Schedule C & business complexity 16:56 – 19:41 Schedule C income & SE tax basics 19:42 – 21:25 Self-employment tax breakdown 21:26 – 23:10 SE tax deduction (above-line) 23:11 – 25:10 Why it’s on Schedule 1 25:11 – 26:20 QBI deduction intro 26:21 – 27:35 SEP & SIMPLE plans 27:36 – 30:00 SEP contribution planning 30:01 – 31:25 Estimated tax issues 31:26 – 33:10 Self-employed health insurance 33:11 – 35:10 Why deduction is above-line 35:11 – End Wrap-up: self-employment complexity

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