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
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