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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.

Qualified health plan expenses allocable to qualified sick leave wages (for leave taken before April) from Form 943, Line 18

Enter the amount from column (q) 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 q- Form 943-X Line 24b

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