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COBRA Recipients [Line 12b].

US Possessions

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

STATE

STATE CODE

ZIP CODE RANGE

America Samoa

AS

96799 (only)

Federated States of Micronesia

FM

969

Guam

GU

969

Marshall Islands

MH

969

Northern Mariana Islands

MP

969

Palau

PW

969

Puerto Rico

PR

006, 007, 009

Virgin Islands

VI

008

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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