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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 2017 and Later only.

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

Enter the Type of Wages from column (c) box 1 through 15 of Sch R and/or box 1 through 22 of Sch R Continuation Sheet for form revisions 2017 and Later.

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 .

Line nn Column d - FUTA Wages (for form revisions 2017 and Later)

Line nn Column c FUTA Wages (form revisions 2010 through 2014)

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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