IRS Logo
Print

Form 1099-C & Payment Types to Report

Form:    1099-C

Title:    
Cancellation of Debt

What to Report:  Cancellation of a debt owed to a financial institution, the Federal Government, a credit union, RTC, FDIC, NCUA, a military department, the U.S. Postal Service, the Postal Rate Commission, or any organization having a significant trade or business of lending money.

Amounts to Report:  $600 or more

Due Date to IRS:  February 28*

Due Date to Recipient (unless indicated otherwise):  January 31


Payment Types:
  • Cancellation of debt
  • Discharge of indebtedness


Back to: Information Return Page

Page Last Reviewed or Updated: 2013-04-24