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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, and
  • an identifiable event has occurred.

Current Products


Recent Developments


Other Items You May Find Useful

All Form 1099-C Revisions

Online Ordering for Information Returns and Employer Returns

Publication 542, Corporations

Publication 544, Sales and Other Dispositions of Assets

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.

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Page Last Reviewed or Updated: 11-Jan-2017