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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. July 2020) with tax quarters of 202009 through 202012 only.

Deferred amount of employer’s share of social security tax

Enter the amount from box 24.

Qual. Health Plan Exp. Alloc. To Sick Lv [Line 24]

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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