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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 2020-2023 only.

Qualified family leave wages from Form 943, Line 2b

Enter the amount from column (f) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for form revisions 2020 - 2023.

LN nn Col f- Form 943-X Line 8

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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