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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 13b is valid on form revisions 2020 (Rev. April 2020) and 2020 (Rev. July 2020) with tax quarters of 202006 through 202012 only.

Deferred amount of employer’s share of social security tax

Enter the amount from box 13b.

Ref. Credit Sick & Family Lv. Wages (Before Apr 1) [Line 13c]

Ref. Sick & Family Lv. Before Apr 1 [Line 13c] is valid on form revisions 2021 (Rev. June 2021) through 2023 (Rev. March 2023) with a tax quarter of 202006 through 202312

Ref. Credit Sick & Family Lv. Wages [Line 13c] is valid on form revisions 2020 (Rev. April 2020) through 2021 (Rev. Mar 2021) with a tax quarter of 202006 through 202312

Refundable portion of credit for qualified sick and family leave wages (for leave taken before April 1, 2021)

Enter the amount from box 13c.

Ref. Emp. Retention Credit [Line 13d]

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