Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Line 12b is only valid on form revisions 2009 through 2013 with a tax quarter of 200903 through 201312.
Number of COBRA Recipients
Enter the number of recipients from box 12b.
If the number is not numeric, input as numeric (e.g., two would be 2).
If the number is larger than seven numerics, enter all 9s.
If the number is dollar and cents (e.g., 123.00), enter the figure to the left of the period.
If the number is followed by a comma, in the wrong position, leave blank (e.g., 1,2,3 would be left blank but 1,000 would be input as 1000).
Nbr Qual Emps [Line 12c]
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