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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

If any item on the 943 Schedule R is illegible, suspend the UW as "Poor Quality Image" (; press "S" ; select "Poor Quality Image." ) If after suspending for "Poor Quality Image" you still cannot determine the correct field entry from the physical document, press to clear the field and then press .

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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