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COBRA Recipients [Line 12b].

Reminder:

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Use these instructions for form revisions 2026 and Later with tax quarters of 202603 and Later only.

Routing Number

Enter up to 9 digits of the RTN from Line 15c.

Ignore excess digits, alphas, blanks, or special characters shown.

Press if:

both Line 15c and Line 15e is blank.

an illegible character is present in either Line 15c or Line 15e.

one or more numbers have been altered, white-out, or marked through in either Line 15c or Line 15e.

one or more numbers have been written over to CHANGE an existing entry in either the Line 15c or Line 15e.

Type [Line 15d]

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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