Instructions for Forms 1099-A and 1099-C - Introductory Material

Future Developments

For the latest information about developments related to Forms 1099-A and 1099-C and their instructions, such as legislation enacted after they were published, go to and

What's New

Pilot program for truncating an individual's identifying number on paper payee statements has ended.   Filers of Forms 1099-A and 1099-C must show the Borrower's (Form1099-A) and Debtor's (Form 1099-C) complete identifying number on all copies of the forms.

Form 1099-C   Codes for identifying the type of event or other actual discharge before an identifiable event that led to the issuance of Form 1099-C are required for tax years beginning in 2013. The code list can be found in the paragraphs numbered one through nine under When is a Debt Canceled in the Specific Instructions for Form 1099-C.


In addition to these specific instructions, you should also use the 2013 General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G). Those general instructions include information about the following topics.

  • Backup withholding.

  • Electronic reporting requirements.

  • Penalties.

  • Who must file (nominee/middleman).

  • When and where to file.

  • Taxpayer identification numbers.

  • Statements to recipients.

  • Corrected and void returns.

  • Other general topics.

You can get the general instructions from or or by calling 1-800-TAX-FORM (1-800-829-3676).

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