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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

nn will display as the actual line number according to the form revision. (i.e. LN 1 Col a, LN 2 Col a, etc.)

Clients EIN

Enter the Clients EIN from column (a):

box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for form revisions 2020 (Rev. June 2020) and Later

box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for form revisions 2017 and 2018

box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for form revisions 2010 through 2014

EIN must be nine positions. Valid characters include 0–9 and period (.)

If number is more than nine numerics, enter only the first nine digits.

If any number is illegible, enter a period (.) in place of the number.

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