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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 with tax quarters of 201703 and Later only.

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 revisions 2017 and 2018

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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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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