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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

nn will display as the actual line number according to the form revision. (i.e. LN 1 Col b, LN 2 Col b, etc.)

Type of Wages, tips and other compensation (CPEO Use Only)

Enter the Type of Wages from column (b):

box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for form revisions 2020 and Later

box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for form revision 2017

If Type of wage is invalid, delete the invalid code. Valid codes include A, B, C, D, and blank.

If more than one code is present, press to clear the field and then press .

LN nn Col c- Num Emp

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