Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Line 13f is valid on form revisions 2021 (Rev. June 2021) through 2022 (Rev. Mar 2022) with tax quarters of 202106 through 202203.
Refundable portion of COBRA premium assistance credit
Enter the amount from box 13f.
Total Advances Received from F7200 [Line 13f/Line 13h]
Total Advances Received from F7200 [Line 13h] is valid on form revisions 2021 (Rev. June 2021) with a tax quarter of 202006 through 202112.
Total Advances Received from F7200 [Line 13f] is valid on form revisions 2020 (Rev. April 2020) through 2021 (Rev. Mar 2021) with a tax quarter of 202006 through 202112.
Total advance received from Filing Form(s) 7200 for the quarter
Enter the amount from box 13h (form revision 2021 (Rev. June 2021)). Enter the amount from box 13f (form revisions 2020 (Rev. April 2020) through 2021 (Rev. Mar 2021) forms only).
Balance Due [Line 14/Line 12]
Balance Due [Line 14] is valid on form revisions 2017 and Later
Balance Due [Line 12] is valid on form revisions 2014 through 2016 and 2005-2008
Balance Due
Enter the amount from box 14 (form revisions 2017 and Later). Enter the amount from box 12 (form revisions 2014 through 2016 and 2005-2008).
Overpayment [Line 15a/Line 15/Line 13]
Overpayment [Line 15a] is valid on form revisions 2026 and Later
Overpayment [Line 15] is valid on form revisions 2017 through 2025
Overpayment [Line 13] is valid on form revisions 2014 through 2016 and 2005-2008
Overpayment
Enter the amount from box 15a (form revisions 2026 and Later. Enter the amount from box 15 (form revisions 2017 through 2025). Enter the amount from box 13 (form revisions 2014 through 2016 and 2005-2008).
Refund [Line 15b/Line 15/Line 13]
Refund [Line 15b] is valid on form revisions 2026 and Later
Refund [Line 15] is valid on form revisions 2017 through 2025
Refund [Line 13] is valid on form revisions 2014 through 2016 and 2005-2008
Refund Indicator (Send a refund check box)
Enter an "X" if ONLY the "Send a Refund" box is checked.
If both boxes are checked, no box is checked, or "Apply to Next Return" box is checked, leave blank and press
Routing Transit Number (RTN) [Line 15c]
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