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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

If any field on the 940 Schedule R is illegible, suspend the UW as "Poor Quality Image" (; press "S" ; select "Poor Quality Image" .) If after suspending for "Poor Quality Image" you still cannot determine the correct field entry from the physical document, press to clear the field and then press .

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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