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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.

Qualified health plan expenses allocable to wages reported on Line 20 from Form 943, Line 21

Enter the amount from column (x) 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 x- Rec Srtup Q3

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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