Welcome to the final lesson of this 4-part series on the Form 1099-C. This final lesson will cover the filing requirements, both paper and electronic, and the filing deadlines. It will also briefly walk through the relationship to the Form 1099-A, Acquisition or Abandonment of Secured Property, in the event that you have multiple filing requirements. Lastly, we will cover associated penalties for failure to comply with the requirements outlined as part of this series.