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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 2022- 2023 only.

Refundable portion of credit for qualified sick and family leave wages (for leave taken before April 1, 2021) from Form 941, Line 13c

Enter the amount from column (p) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for form revisions 2020 and 2022 (Rev. Jun 2022) through 2023 (Rev. March 2023).

LN nn Col q- Ref Cr S/F after March 31

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