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COBRA Recipients [Line 12b].

Caution:

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

ONLY when used as a direction.

N

Northeast, N.E.

NE

Northwest, N.W.

NW

Office

OFC

One fourth, One quarter

1/4

One half

1/2

Orchard

ORCH

Overpass

OPAS

Parkway(s)

PKWY

Passage

PSGE

Penthouse

PH

Pine(s)

PNE(S)

Place

PL

Plain(s)

PLN(S)

Plaza

PLZ

Point(s)

PT(S)

Port

PRT

Post Office Box, PO Box, P.O. Box, P.O. Drawer, POB, PO

PO BOX See IRM 3.41.276.12.7 (14) for instructions.

Prairie

PR

Private Mailbox

PMB

Radial

RADL

Ranch

RNCH

Rapid(s)

RPD(S)

Rest

RST

Ridge(s)

RDG(S)

River

RIV

Road(s)

RD(S)

Room

RM

Route, Rte., RT

RTE

Rural Route, Rural Delivery, R.D, RFD, R.F.D.

RR

Shoal(s)

SHL(S)

Shore(s)

SHR(S)

Skyway

SKWY

South, So., So

S

Southeast, S.E.

SE

Southwest, S.W.

SW

Space

SPC

Spring(s)

SPG(S)

Square(s)

SQ(S)

Station

STA

Stravenue

STRA

Stream

STRM

Street(s)

ST(S)

Suite

STE

Summit

SMT

Terrace, Terr

TER

Throughway

TRWY

Trace

TRCE

Track

TRAK

Trafficway

TRFY

Trail

TRL

Trailer

TRLR

Tunnel

TUNL

Turnpike

TPKE

Underpass

UPAS

Union(s)

UN(S)

Upper

UPPR

Valley(s)

VLY(S)

Viaduct

VIA

View(s)

VW(S)

Village(s)

VLG(S)

Ville

VL

Vista

VIS

Well(s)

WL(S)

West, We

W

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