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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 2020 and Later only.

Number of Employees from Form 943, Line 1

Enter the number of employees from column (c) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for form revisions 2020 and Later.

LN nn Col c - SS Tax

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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