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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

943 Schedule R(s) received on a nonconforming document (i.e., a spreadsheet, list, or a similar format), delete the entire return from the block and route to Code and Edit for perfection.

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Enter Page Number and Form Year (PPYY)

Valid 943 Schedule R form year

Enter the last four digits from FormID code in top right corner of form. Valid entries include "0417, 0517, 0420, 0520, 0421, 0521, 0422, 0522, 0423, 0523, 0424 or 0524."

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