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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

Deposit State is only valid for Tax Quarters 200503 through 201112

Deposit State

Enter the State Code from box 16 (form revisions 2009-2011) or box 14 (form revisions 2005-2008).

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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