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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 7 does not appear on the form revision 2011.

Schedule R: Moves the cursor from Line 1 Column (a) on Schedule R or Schedule R Continuation Sheet to the "Wages" column on the "Sub-Total Line" (Columns and Sub-Total Lines vary by Form Revision).

-5

∼ (tilde key)

Inserts a Percent Sign (%) in the In-Care-of Name Line.

(Central Keypad) and (Numeric Keypad)

Deletes the character at the current cursor position.

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