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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 i, LN 2 Col i, etc.)

Federal Income Tax withheld allocated to the listed client EIN from Form 943, Line 8

Enter the amount from:

column (i) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for form revisions 2020 and Later

column (f) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for form revision 2017

LN nn Col j- Curr Adj

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