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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

940 Schedule R(s) received on a nonconforming document (i.e., a spreadsheet, list, or a similar format), delete the entire return from the block and route to Code and Edit for perfection.

OE/DV Screen Prompts

Description

Instructions

Enter Page Number and Form Year (PPYY)

Valid 940 Schedule R form year

Enter the last four digits from the FormID code in top right corner of form. Valid entries include "0510, 0610, 0511, 0611, 0512, 0612, 0517 or 0617."

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