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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 25 on form revision 2020 (Rev. April 2020) with tax quarters of 202006 only.

Qualified health plan expenses allocable to wages reported on Line 24

Enter the amount from box 25.

Amts. Und. Col. Barg. Alloc. To Sick Lv. [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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