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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 2022 (Rev. Jun 2022) through 2023 (Rev. March 2023) only.

Nonrefundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021, and before October 1, 2021 from Form 941, Line 11d

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

LN nn Col m- Tot Ln 11c and 13d

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

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