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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

Line 27 is valid on 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 family leave wages reported on Line 26

Enter the amount from box 27.

Amts. Und. Col. Barg. Alloc. To Fam. Lv. [Line 28]

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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