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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

EIN cannot be blank.

If 943 Schedule R EIN is different from the EIN on 943 Page 1, the screen displays the EIN from 943 Page 1 and "Employer EIN inconsistent. Please Verify." displays on the bottom of the screen.

Correct any invalid characters, press .

If the EIN on the 943 Schedule R is entered correctly and is different than the EIN on 943 Page 1, press .

If the EIN on the 943 Schedule R is blank, press -D key combination. This duplicates the EIN from 943 Page 1.

If the number is incomplete or illegible, input the available numbers and insert a period for the remaining spaces. (91.111.11 or 911111...)

If the EIN is blank and the EIN from 943 Page 1 is also blank, enter nine periods (.).

If the EIN has more than nine digits, enter the first nine digits.

Section 3504 Agent

Type of Filer-Section 3504 Agent

Enter an "X" if the Section 3504 Agent box is marked.

CPEO

Type of Filer-Certified Professional Employer Organization (CPEO)

Enter an "X" if the CPEO box is marked.

Other Third Party

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