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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 28 is valid on form revisions 2021 (Rev. June 2021) through 2023 (Rev. March 2023) with tax quarters of 202106 through 202312.

Amounts under certain collectively bargained agreements allocable to qualified family leave wages reported on Line 26

Enter the amount from box 28.

3rd Party Yes

Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? (Third- Party Designee Check box)

Enter an "X" if only the "Yes" box is checked in Part 4. If the "No" box, neither box or both boxes are checked, leave blank and press . Refer to IRM 3.41.276.15, Other Validations, for complete instructions.

3rd Party PIN

Third-Party Designee’s ID Number

Enter the Third-Party Designee’s PIN number as shown. (Alpha and/or Numeric) Refer to IRM 3.41.276.15, Other Validations, for complete instructions.

PTIN

Preparer’s PTIN

Enter the Preparer's PTIN. This entry is the "Preparer’s PTIN" , consisting of the letter "P" , followed by eight numerics. If the PTIN is missing, more or less than nine characters or illegible, press to clear the field and .

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