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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.

Amounts under certain collectively bargained agreements allocable to qualified family leave wages reported on line 25 from Form 943, Line 27

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 2023.

LN nn Col x- Form 943-X Line 35

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