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COBRA Recipients [Line 12b].

Valid Characters

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

Do not enter other characters even if they appear on the form.

Specific Entry

Valid Characters

941 EIN

Numeric (0-9) or blank

Name Control

Alpha (A-Z)

Numeric (0-9)

Hyphen (-)

Ampersand (&)

Maximum 4 Characters

In Care of Name Line

Alpha (A-Z)

Numeric (0-9)

Hyphen (-)

Ampersand (&)

In Care Of (%)

Space

Blank

Maximum 35 Characters

Address Line

Alpha (A-Z)

Numeric (0-9)

Hyphen (-)

Slash (/)

Asterisk (*) only valid in the first position for PO Box

Space

Maximum 35 Characters

City Line

Alpha (A-Z)

Space

Maximum 22 Characters

State Line

Alpha (A-Z)

Maximum 2 Characters

ZIP Code

Numeric (0-9)

Maximum 9 Characters

Money (Data) Fields

Numeric (0-9)

Hyphen (-) Negative amounts

Maximum 15 Characters

Deposit State

Alpha (A-Z)

Maximum 2 Characters

Third-Party ID Number

Alpha (A-Z)

Numeric (0-9)

Maximum 5 Characters

Preparer’s PTIN

Alpha (P in first position only)

Numeric (0-9)

Maximum 9 Characters

Preparer’s EIN

Numeric (0-9)

Maximum 9 Numerics

Preparer’s Phone

Numeric (0-9)

Maximum 10 Numerics

Schedule B Money Fields

Numeric (0-9)

Hyphen (-) Negative amounts

Maximum 15 Characters

Schedule R - Employer EIN

Numeric (0-9)

Period (.)

Maximum 9 Characters

Schedule R - Clients EIN

Numeric (0-9)

Period (.)

Maximum 9 Characters

Schedule R - Number of Employees

Numeric (0-9)

Maximum 7 Characters

Schedule R - Money Fields

Numeric (0-9)

Hyphen (-) Negative amounts

Maximum 15 Characters

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