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Publication 4681
Canceled Debts, Foreclosures, Repossessions, and Abandonments
Introduction, Useful Items and Important Changes
For use in Preparing 2010 Returns

Common Situations Covered In This Publication

Chapter 1
Canceled Debts

Exceptions

Gifts
Student Loans
Deductible Debt
Price Reduced After Purchase
Home Affordable Modification Program

Exclusions

Bankruptcy
Insolvency
Qualified Farm Indebtedness
Qualified Real Property Business Indebtedness
Qualified Principal Residence Indebtedness

Reduction of Tax Attributes

Qualified Principal Residence Indebtedness
Bankruptcy and Insolvency
Qualified Farm Indebtedness
Qualified Real Property Business Indebtedness

Chapter 2
Foreclosures and Repossessions

Chapter 3
Abandonments

Chapter 4
Detailed Examples

Chapter 5
How To Get Tax Help