Form 1099-C, Cancellation of Debt
File this form for each debtor for whom you canceled $600 or more of a debt owed to you if you are an applicable financial entity (see Who Must File in the instructions) and an identifiable event has occurred.
Other Items You May Find Useful
General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Publication 542, Corporations
Publication 544, Sales and Other Dispositions of Assets
Form 1099-A, Acquisition or Abandonment of Secured Property
Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments (for Individuals)
Comment on Form 1099-C
Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.