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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

If information appears other than in the designated box (i.e., stamped information) enter the information.

Signature

Signature Presence

When the message "Is a signature present" displays on the screen. Enter "Y" for Yes, or "N" for No. Refer to IRM 3.41.276.15, Other Validations for complete instructions.

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

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