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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 12e 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 12e does not display, press and enter 1110.

Line 12d X.062

Enter the amount from box 12e.

Total - [Line 13]

Total 11 + 12a [Line 13] is valid on form revisions 2009 through 2010 (Rev. Feb 2010) and 2011 through 2013 with a tax quarter of 200503 through 201003, or 201009 through 201312.

Total Line 11 + 12a + 12e [Line 13] is valid on form revisions 2010 (Rev. April 2010) and 2010 (Rev. Oct 2010) with a tax quarter of 201006 only.

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