Information For...

For you and your family
Individuals abroad and more
EINs and other information

Filing For Individuals

Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

36-Month Nonpayment Testing Period Form 1099-C --11-JAN-2017

For information returns required to be filed, and payee statements required to be furnished after December 31, 2016, T.D. 9793 removes the rule that a deemed discharge of indebtedness for which Form a 1099-C, Cancellation of Debt must be filed occurs at the expiration of a 36-month nonpayment testing period. The expiration of the 36-month testing period during 2016 does not create a requirement to file information returns and furnish payee statements.