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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 revision 2020 only.

Qualified wages paid March 13 through March 31, 2020, for the employees retention credit from Form 941, Line 24

Enter the amount from column (x) 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 y- Form 941-X Total Lines 38 and 40 Col 1

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