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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 family leave wages for leave taken after March 31, 2021 from Form 943, Line 25

Enter the amount from column (v) 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 v- Form 943-X Line 33

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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