Step 1: Write second polynomial below the first one. Making sure like terms are lined up.
$$ \begin{array}{lrrr} & 5x^2 & 3x & -2 \\ \color{red}{ - } & -12x^2 & -8x & 1 \\ \hline \end{array} $$Step 2: Change ALL the signs in the second row.
$$ \begin{array}{lrrr} & 5x^2 & 3x & -2 \\ \color{red}{ - } & 12x^2 & 8x & -1 \\ \hline \end{array} $$Step 3: Combine like terms (add each column):
$$ \begin{array}{lrrr} & 5x^2 & 3x & -2 \\ \color{red}{ - } & 12x^2 & 8x & -1 \\ \hline & -7x^2 & -5x & -1 \end{array} $$