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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 boxes 1 through 31 appear blank but the "Tax Liability for Month" has an amount, enter the amount on the last calendar day for that month.

Month 3 [Line 1 thru Line 31]

Tax Liability, Month 3

Enter the (ROFTL) amounts from the Schedule B Report of Tax Liability for Semiweekly Schedule Depositors, boxes 1 thru 31, Month 3.

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

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