Form 1099-C, Cancellation of Debt Instructions
This form contains 50 fields organized into 10 sections. Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Additional Information | ||
| Text |
Enter any additional information or notes related to the cancellation of the debt, if applicable.
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| Text |
Enter any other relevant information or notes that pertain to the cancellation of the debt, if necessary.
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| Creditor Information | ||
| CREDITOR'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no | Text |
Enter the creditor's full name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
|
| CREDITOR'S TIN | Text |
Enter the creditor's Taxpayer Identification Number (TIN).
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| CREDITOR'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no | Text |
Enter the creditor's full name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
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| CREDITOR'S TIN | Text |
Enter the creditor's Taxpayer Identification Number (TIN). This should be a 9-digit number.
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| CREDITOR'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no | Text |
Enter the creditor's full name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
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| CREDITOR'S TIN | Text |
Enter the creditor's Taxpayer Identification Number (TIN). This should be a number up to 11 digits long.
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| Account number (see instructions) | Text |
Enter the account number associated with the debt that has been canceled. Refer to the instructions for guidance on how to find and enter this number.
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| Debt Details | ||
| topmostSubform[0].CopyA[0].RightCol[0].c1_2[0]_1 | CheckBox |
Check this box if the cancellation of debt is due to a bankruptcy proceeding.
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| topmostSubform[0].CopyA[0].RightCol[0].f1_13[0 | Number |
Enter the amount of debt canceled. This is the principal amount of the debt that has been forgiven.
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| Text |
Enter any additional information related to the debt cancellation that may be required.
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| topmostSubform[0].CopyB[0].c2_1[0]_2 | CheckBox |
Check this box if the debtor was personally liable for repayment of the debt.
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| Account number (see instructions) | Text |
Enter the account number associated with the debt. Refer to the instructions for more details.
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| 1 Date of identifiable event | Date |
Enter the date of the identifiable event that led to the cancellation of the debt. Use the format MM/DD/YYYY.
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| Text |
Enter any additional information related to the identifiable event that may be required.
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| 1 Date of identifiable event | Date |
Provide the date when the identifiable event occurred that led to the cancellation of the debt. This is typically the date when the debt was discharged.
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| Number |
Enter the amount of debt that has been canceled. This should be the total amount that was discharged.
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| 4 Debt description | Text |
Provide a description of the debt that has been canceled. This could include the type of debt or any relevant details that identify it.
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| Debt Information | ||
| Account number (see instructions) | Text |
Enter the account number associated with the canceled debt, as per the instructions.
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| 4 Debt description | Text |
Provide a description of the debt that was canceled.
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| 4 Debt description | Text |
Enter a description of the debt that has been canceled. This should include details that clearly identify the debt.
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| 6 Identifiable event code | Text |
Enter the identifiable event code that corresponds to the reason for the debt cancellation. Refer to the IRS instructions for the correct code.
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| Debtor Information | ||
| DEBTOR'S TIN | Text |
Enter the debtor's Taxpayer Identification Number (TIN).
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| DEBTOR'S name | Text |
Enter the debtor's full name.
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| Street address (including apt. no.) | Text |
Enter the debtor's street address, including apartment number if applicable.
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| City or town, state or province, country, and ZIP or foreign postal code | Text |
Enter the debtor's city or town, state or province, country, and ZIP or foreign postal code.
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| DEBTOR'S TIN | Text |
Enter the debtor's Taxpayer Identification Number (TIN). This should be a 9-digit number.
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| DEBTOR'S name | Text |
Enter the full name of the debtor.
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| Street address (including apt. no.) | Text |
Enter the debtor's street address, including apartment number if applicable.
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| f120 City or town, state or province, country, and ZIP or foreign postal code | Text |
Enter the debtor's city or town, state or province, country, and ZIP or foreign postal code.
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| DEBTOR'S TIN | Text |
Enter the debtor's Taxpayer Identification Number (TIN). This should be a number up to 11 digits long.
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| DEBTOR'S name | Text |
Enter the full name of the debtor whose debt has been canceled.
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| Street address (including apt. no.) | Text |
Enter the street address of the debtor, including apartment number if applicable.
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| 5bef City or town, state or province, country, and ZIP or foreign postal code | Text |
Enter the city or town, state or province, country, and ZIP or foreign postal code of the debtor.
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| Event Details | ||
| topmostSubform[0].CopyC[0].RightCol[0].c2_2[0]_1 | CheckBox |
Check this box if the debt was canceled due to a bankruptcy proceeding. Leave it unchecked if not applicable.
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| 6 Identifiable event code | Text |
Enter the code that corresponds to the identifiable event that led to the cancellation of the debt. Refer to the instructions for the list of codes.
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| Event Information | ||
| topmostSubform[0].CopyA[0].c1_1[0]_1 | CheckBox |
Check this box if the identifiable event is a discharge of indebtedness in a Title 11 bankruptcy case.
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| topmostSubform[0].CopyA[0].c1_1[1]_2 | CheckBox |
Check this box if the identifiable event is a discharge of indebtedness while the debtor was insolvent.
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| 1 Date of identifiable event | Date |
Enter the date of the identifiable event that led to the cancellation of the debt.
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| Form Information | ||
| 20 | Text |
Enter the last two digits of the calendar year for which the debt was canceled.
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| 20 | Text |
Enter the calendar year in which the debt was canceled. Use a two-digit format (e.g., '20' for 2020).
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| 20 | Text |
Enter the last two digits of the calendar year for which the debt was canceled.
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| General Information | ||
| Text |
This field is likely for additional information or notes related to the form. Please refer to the form instructions for specific details.
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| topmostSubform[0].CopyB[0].RightCol[0].c2_2[0]_1 | CheckBox |
Check this box if applicable. Refer to the form instructions to determine when this checkbox should be selected.
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| Text |
This field is likely for additional information or notes related to the form. Please refer to the form instructions for specific details.
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| topmostSubform[0].CopyC[0].c2_1[0]_1 | CheckBox |
Check this box if applicable. Refer to the form instructions to determine when this checkbox should be selected.
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| topmostSubform[0].CopyC[0].c2_1[1]_2 | CheckBox |
Check this box if applicable. Refer to the form instructions to determine when this checkbox should be selected.
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| Unlabeled Field | ||
| Text |
This field is not labeled. Please refer to the form instructions for its intended use.
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| Text |
This field is not labeled. Please refer to the form instructions for its intended use.
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