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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.

Depositor Account Number

Enter the alpha/numeric Depositor Account Number from Line 15e.

Only alphas, numerics, and hyphens (-) are valid.

Enter hyphens (-) where shown.

Ignore any blanks or other special characters shown.

Enter a single period and press if:

Line 15e is not present and there is data in Line 15b and Line 15c.

an illegible character is present in either Line 15c or Line 15e.

one or more characters have been altered, white-out, or marked through in either Line 15c or Line 15e.

one or more characters have been written over to CHANGE an existing entry in either Line 15c or Line 15d.

If more than 17 characters, enter a pound sign (#) in the last position of Line 15e.

DAN [Line 15e]

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