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COBRA Recipients [Line 12b].

Note:

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

nn will display as the actual line number according to the form revision. (i.e. LN 1 Col e, LN 2 Col e, etc.)

Total reported on Form 943-X, Line 7

Enter the amount from column (e) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for form revisions 2024 and Later.

LN nn Col e - Add Med

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