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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 2023 only.

Nonrefundable portion of credit for qualified sick and family leave wages (for leave taken after March 31) from Form 943, Line 12d

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

LN nn Col l- Form 943-X Line 15b

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