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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 12d is only valid on form revisions 2010 (Rev. April 2010) and 2010 (Rev. Oct 2010) with a tax quarter of 201006. If the form meets this criteria and Line 12d does not display, press and enter 1110.

Exempt wages/tips paid to qualified employees March 19-31

Enter the amount from box 12d.

Total Line 12d x 0.062 [Line 12e]

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

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