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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.

DAN For Verification

Enter Line 15e again for verification.

If entry does not match Depositor Account Number (DAN) [Line 15e], a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field.

"DAN MIS-MATCH" error message will be displayed until both Line 15e (DAN) fields agree.

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

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