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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.

Total reported on Form 943-X, Lines 15c and 24c, column 1

Enter the amount from column (y) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for form revisions 2023.

LN nn Col y- Form 943-X Line 36

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