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Cancellation of Debt (COD)
Debt Cancellation
Canceled Debt

Principal Publications Publications
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Related Publications
Publication 225 Farmer's Tax GuidePDF version of this PublicationTopic Screen for this Publication
Publication 523 Selling Your HomePDF version of this PublicationTopic Screen for this Publication
Publication 542 CorporationsPDF version of this PublicationTopic Screen for this Publication
Publication 544 Sales and other Dispositions of AssetsPDF version of this PublicationTopic Screen for this Publication
Publication 908 Bankruptcy Tax GuidePDF version of this PublicationTopic Screen for this Publication
Publication 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments (For Individuals)PDF version of this PublicationTopic Screen for this Publication
Links Inside Publications
Publication 17 - Your Federal Income Tax (For Individuals) - Canceled Debts
Publication 225 - Farmer's Tax Guide - Cancellation of Debt
Publication 334 - Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) - Business Income
Publication 525 - Taxable and Nontaxable Income - Miscellaneous Income
Publication 908 - Bankruptcy Tax Guide - Debt Cancellation
Publication 4681 - Canceled Debts, Foreclosures, Repossessions, and Abandonments (For Individuals) - Canceled Debts
Forms and Instructions Forms and Instructions
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Relevant Forms
Form 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)Topic Screen for this Form
Instructions for Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)
2018 Form 1099-A Acquisition or Abandonment of Secured Property (Info Copy Only)
2018  Instructions for Forms 1099-A and 1099-C, Acquisition or Abandonment of Secured Property and Cancellation of Debt
2018  General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
2017 Form 1099-A Acquisition or Abandonment of Secured Property (Info Copy Only)Topic Screen for this Form
2017  Instructions for Forms 1099-A and 1099-C, Acquisition or Abandonment of Secured Property and Cancellation of Debt
2017  General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
2018 Form 1099-C Cancellation of Debt (Info Copy Only)
2018  Instructions for Forms 1099-A and 1099-C, Acquisition or Abandonment of Secured Property and Cancellation of Debt
2018  General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
2017 Form 1099-C Cancellation of Debt (Info Copy Only)Topic Screen for this Form
2017  Instructions for Forms 1099-A and 1099-C, Acquisition or Abandonment of Secured Property and Cancellation of Debt
2017  General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Form 9465 Installment Agreement RequestTopic Screen for this Form
Instructions for Form 9465, Installment Agreement Request
heading icon Tax Topics
Tax Topic 431