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Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Rules Governing Practice before IRS

Change to requirements for excluding principal residence indebtedness discharged in 2017

The Bipartisan Budget Act of 2018 removed a requirement for excluding principal residence indebtedness discharged in 2017. For 2017 discharges of principal residence indebtedness, line 1e of Form 982 may be checked even if the discharge was not subject to an arrangement that was entered into and evidenced in writing before January 1, 2017.

The Act also changed a requirement for excluding principal residence indebtedness discharged in 2018 that may affect next year's tax return. In order to exclude principal residence indebtedness discharged in 2018, the 2018 discharge must be subject to arrangement that was entered into and evidenced in writing before January 1, 2018.