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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 g, LN 2 Col g, etc.)

Total FUTA Tax after Adjustments allocated to the listed client EIN from Form 940, Line 12

Enter the money amount from:

column (g) box 1 through 15 of Sch R and/or box 1 through 22 of Sch R Continuation Sheet for form revisions 2017 and Later

column (f) box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for form revisions 2010 through 2014

Line nn Column h Tot FUTA Dep (form revisions 2017 and Later)

Line nn Column g Tot FUTA Dep (form revisions 2010 through 2014)

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