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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

Enter the amount from this Line 24 for form revision 2020 (Rev. April 2020) with a tax quarter of 202006 only.

Qualified wages paid March 13 through 31, 2020, for the employee retention credit

Enter the amount from box 24.

Def. Amt. Employee SS Tax Included [Line 24]

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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