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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 2020 and Later with tax quarters of 202006 and Later only.

Type of Filer-Other Third Party

Enter an "X" if the Other Third Party box is marked.

The Schedule R is attached to Form 941

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

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