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Form 1099-C

Form name:

Cancellation of Debt

IRC Section


Link to form:

Purpose of form

This form is used by applicable entities that discharge, in whole or in part, the indebtedness of any person during any calendar year.

Information reported on form

  • The name, address, taxpayer identification number and phone number of each creditor
  • The name, address, and taxpayer identification number of the debtor
  • The date of the discharge and the amount of the indebtedness discharged, and,


Please see Form 1099-C for all other information required to be reported.

Reporting threshold

$600 or more.

Due date to recipient

January 31.

Due date to IRS (paper filing)

February 28.

Due date to IRS (Electronic Filing)

March 31.