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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 2021 only.

Total advances received from filing Form(s) 7200 from Form 941, Line 13g (Line 13f form revisions 2020 (Rev. April 2020) through 2021 (Rev. June 2021))

Enter the amount from:

column (s) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for form revision 2021

column (r) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for form revision 2020

LN nn Col r- HP Exp SL (form revisions 2022 (Rev. Jun 2022) through 2023 (Rev. March 2023))

LN nn Col s- HP Exp SL (form revision 2020)

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