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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 2026 and Later with tax quarters of 202603 and Later only.

Type of Depositor Account

Enter the "S" or "C" that represents the box marked for Savings or Checking from line 15d.

If both boxes are marked, press .

If neither box is marked, press .

If Line 15d is marked and Line 15c AND Line 15e are blank, press .

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

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