DetailsTo claim the COBRA premium assistance payments credit on the federal Form 941, record COBRA premium assistance payments on the COBRA Premium Assist Payments Table. In most implementations, this table is available from validation table maintenance.
Add records for eligible COBRA payments per company and per payment date. For details about the table, go to its Detail topic. The payment date determines the quarter that the credit is applied to. Only add one entry per company per quarter. This table needs to be completed each quarter regardless of if you choose to claim the subsidy as an overpayment on the 941 at the end of the quarter, or if you choose to reduce your payroll deposits throughout the quarter.