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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 n, LN 2 Col n, etc.)

Total reported on Form 943-X, Lines 15c and 24c, column 1

Enter the amount from column (n) 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 o- Tot Dep (form revisions 2024 and Later)

LN nn Col n- Tot Dep (form revisions 2023)

LN nn Col q- Tot Dep (form revisions 2021 and 2022)

LN nn Col o- Tot Dep (form revision 2020)

LN nn Col i - Tot Dep (form revision 2017)

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