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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 revision 2020 only.

Current year’s adjustments allocated to the listed client EIN from Form 943, Line 10

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

LN nn Col j- Qual Tx (form revisions 2021 and Later)

LN nn Col k- Qual Tx (form revision 2020)

LN nn Col g - Qual Tx (form revision 2017)

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