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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.


Current Products

Form 1099-C

Instructions for Forms 1099-A and 1099-C (HTML)


Recent Developments


Other Items You May Find Useful

All Form 1099-C Revisions

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)

Online Ordering for Information Returns and Employer Returns

Other Current Products


Comment on Form 1099-C

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Page Last Reviewed or Updated: 31-Dec-2014