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Lesson 1: Discharges of Indebtedness

Welcome to the first lesson of our 4-part series on the Form 1099-C. This lesson will provide an overview on the requirements for the lending side of a financial institution and the various forms that must be filed for certain types of lending transactions, such as the Form 1099-C. This lesson also covers when the Form 1099-C requirements were enacted and the associated regulations.