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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 revisions 2021 (Rev. June 2021) through 2023 (Rev. March 2023) with tax quarters of 202106 through 202312.

Qualified health plan expenses allocable to qualified sick leave wages reported on Line 23

Enter the amount from box 24.

Qual. Health Plan Exps. Wages Reported [Line 25]

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

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