About Form 1099-C, Cancellation of Debt

File Form 1099-C for each debtor for whom you canceled $600 or more of a debt owed to you if:

  • You are an applicable financial entity.
  • An identifiable event has occurred.

Current Products

Recent Developments

None at this time.

Other Items You May Find Useful

All Form 1099-C Revisions

Online Ordering for Information Returns and Employer Returns

About Publication 542, Corporations

About Publication 544, Sales and Other Dispositions of Assets

About Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments (for Individuals)

Other Current Products

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.