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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 13 is only valid on form revisions 2009 through 2013 with a tax quarter of 200903 through 201312. If the form meets this criteria and Line 13 does not display, press and enter 0109, 0110, 1110, 0111, 0112 or 0113, based on the form year revision or the other line numbers present.

Total Payments

Enter the amount from box 13.

Total Deposits [Line 13/ Line 13a]

Total Deposits [Line 13] is valid on form revisions 2024 or later and 2017 through 2020 (Rev. Jan 2020) with a tax quarter of 201703 and Later

Total Deposits [Line 13a] is valid on form revisions 2020 (Rev. April 2020) through 2023 (Rev. March 2023) forms with a tax quarter of 201703 and Later

Total Deposits

Enter the amount from box 13 (form revisions 2024 or later and 2017 through 2020 (Rev. Jan 2020)). Enter the amount from box 13a (form revisions 2020 (Rev. April 2020) through 2023 (Rev. March 2023) forms only).

Deferred Amt. Employer SS Tax [Line 13b]

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