HR responded:"COBRA payments that are paid to the employee by the employer are considered wages and subject to applicable taxes.The intent of those payments is ...
If considered to be wages makes no sense that they did not withhold FIT (federal income tax), because they did withhold FIT on my separate severance amount depo...
Those links were of no help. (2nd link) I am not joining some HR org, & answering with a very nonspecific Google search page (1st link) is pretty lame.
My net amount of self-employed portion for line 3 was super low ($58 - ha!), so I entered $40 on line 18 and it seemed to be happy to let me file...have no idea...