Skip to content

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 2021 only.

Eligible for Employee Retention Credit in 3rd Qtr solely because your Business is a Recovery Startup from Form 943, Line 28

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 2021.

LNnn Col x- Amts Under Bargain Agreements FL

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Manual Part 3. Submission Processing

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.