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How to Show a 1099C on IRS Form 1040

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    • 1). Wait to receive Form 1099-C from any lenders that canceled your debt during the tax year.

    • 2). Check the information on your Form 1099-C, especially box 2. Box 2 equals the total amount of debt canceled by the lender minus any property or collateral given for the debt cancellation.

    • 3). Report box 2 on Form 1040, Line 21. List the amount of income and that it is from debt cancellation on Form 1099-C.

    • 4). Record the debt from Form 1099-C on Form 1040, Schedule C, if the cancellation of debt is for a business. If the cancellation of debt is for a farmer, report the amount on Form 1040, Schedule F.

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