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Debt Cancellation
Canceled Debt
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Forms and Instructions Forms and Instructions
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Relevant Forms
2013 Form 1099-A Acquisition or Abandonment of Secured Property (Info Copy Only)
2013  Instructions for Forms 1099-A and 1099-C, Acquisition or Abandonment of Secured Property and Cancellation of Debt
2012 Form 1099-A Acquisition or Abandonment of Secured Property (Info Copy Only)Topic Screen for this Form
2012  Instructions for Forms 1099-A and 1099-C, Acquisition or Abandonment of Secured Property and Cancellation of Debt
2012  General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
2013 Form 1099-C Cancellation of Debt (Info Copy Only)
2013  Instructions for Forms 1099-A and 1099-C, Acquisition or Abandonment of Secured Property and Cancellation of Debt
2012 Form 1099-C Cancellation of Debt (Info Copy Only)Topic Screen for this Form
2012  Instructions for Forms 1099-A and 1099-C, Acquisition or Abandonment of Secured Property and Cancellation of Debt
2012  General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Form 9465 Installment Agreement RequestTopic Screen for this Form
Instructions for Form 9465, Installment Agreement Request
Principal Publications Publications
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Related Publications
Publication 225 Farmer's Tax GuideIndex for this PublicationPDF version of this PublicationTopic Screen for this Publication
Publication 523 Selling Your HomeIndex for this PublicationPDF version of this PublicationTopic Screen for this Publication
Publication 542 CorporationsIndex for this PublicationPDF version of this PublicationTopic Screen for this Publication
Publication 544 Sales and other Dispositions of AssetsPDF version of this PublicationTopic Screen for this Publication
Publication 908 Bankruptcy Tax GuideIndex for this PublicationPDF version of this PublicationTopic Screen for this Publication
Publication 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments (For Individuals)Index for this PublicationPDF version of this PublicationTopic Screen for this Publication
Links Inside Publications
Publication 17 - Your Federal Income Tax (For Individuals) - Canceled Debts
Canceled Debts. In most cases, if a debt you owe is canceled or forgiven, other than as a gift or bequest,...
Publication 225 - Farmer's Tax Guide - Cancellation of Debt
Cancellation of Debt. This section explains the general rule for including canceled debt in income and the...
Publication 334 - Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) - Business Income
Canceled Debt. The following explains the general rule for including canceled debt in income and the exceptions...
Publication 525 - Taxable and Nontaxable Income - Miscellaneous Income
Canceled Debts. In most cases, if a debt you owe is canceled or forgiven, other than as a gift or bequest,...
Publication 908 - Bankruptcy Tax Guide - Debt Cancellation
Debt Cancellation. If a debt is canceled or forgiven, other than as a gift or bequest, the debtor generally...
Publication 4681 - Canceled Debts, Foreclosures, Repossessions, and Abandonments (For Individuals) - Canceled Debts
Canceled Debts. This chapter discusses the tax treatment of canceled debts. General Rules. Generally, if a...
heading icon Tax Topics
Tax Topic 160
Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt). If you...
Tax Topic 431
Canceled Debt – Is It Taxable or Not? A debt includes any indebtedness whether you are personally liable or...
heading icon Web Links
IRS.gov Web Site
Home Foreclosure and Debt Cancellation
The Mortgage Forgiveness Debt Relief Act and Debt Cancellation
Related Topic Links
related topicCanceled Debt Excluded from Income
related topicDebt
related topicDischarge of Unpaid Tax
related topicExcluded Debt
related topicForeclosure
related topicForeclosures and Repossessions
related topicGenuine Debt Required
related topicQualified Principal Residence Indebtedness
related topicReal Property Repossessed
related topicReduction of Tax Attributes
related topicRepayment of Canceled Debt
related topicSelling Your Home
related topicStockholder Debt