skip navigation

Search Help
Navigation Help
Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#
FAQs
Forms
Publications
Tax Topics
Comments
About Tax Map
IRS.gov Website
Debt
menu link iconFormsmenu link iconPublications
Forms and Instructions Forms and Instructions
horizontal rule
Relevant Forms
Form 1099-C Cancellation of Debt (Info Copy Only)Topic Screen for this Form
1099-C Instructions for Forms 1099-A and 1099-C, Acquisition or Abandonment of Secured Property and Cancellation of Debt
1099 General Instructions General Instructions for Forms 1097, 1099, 1098, 3921, 3922, 5498, and W-2G
Form 8811 Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt ObligationsTopic Screen for this Form
Principal Publications Publications
horizontal rule
Related Publications
Publication 938 Real Estate Mortgage Investment Conduits (REMICS) Reporting Information (And Other Collateralized Debt Obligations (CDOs))PDF version of this PublicationTopic Screen for this Publication
Publication 4705 Overview: Mortgage Debt ForgivenessPDF version of this PublicationTopic Screen for this Publication
Publication 4705-SP Overview: Mortgage Debt Forgiveness (Spanish version)PDF version of this PublicationTopic Screen for this Publication
Related Topic Links
related topicBad Debt
related topicBasis in Bad Debt Required
related topicCanceled Debt Excluded From Income
related topicCollateralized Debt Obligations (CDOs)
related topicComputation of Debt-financed Income
related topicContingent Payment Debt Instruments
related topicCorporate Debt Instruments Issued After 1954 and Before May 28, 1969, and Government Debt Instruments Issued After 1954 and Before July 2, 1982
related topicCorporate Debt Instruments Issued After May 27, 1969, and Before July 2, 1982
related topicDebt Cancellation
related topicDebt Instruments and Coupons Purchased After 1984
related topicDebt Instruments and Coupons Purchased After July 1, 1982, and Before 1985
related topicDebt Instruments Issued After 1984
related topicDebt Instruments Issued After July 1, 1982, and Before 1985
related topicDebt Instruments Not on the OID List
related topicDebt Instruments on the OID List
related topicDebt That Is Not Acquisition Indebtedness
related topicDebt-financed Property
related topicDeductible Debt
related topicDeductions for Debt-financed Property
related topicDefinition of Business Bad Debt
related topicDiscounted Debt Instruments
related topicExceptions to Debt-financed Property
related topicExcluded Debt
related topicFiguring OID on Long-term Debt Instruments
related topicGenuine Debt Required
related topicGift To Reduce Debt Held by the Public
related topicGrandfathered Debt
related topicHome Acquisition Debt
related topicHome Equity Debt
related topicHow To Claim a Business Bad Debt
related topicIncome From Debt-financed Property
related topicInflation-indexed Debt Instruments
related topicInformation for Owners of OID Debt Instruments
related topicInstallment Obligation Used as Security (Pledge Rule)
related topicLong-term Debt Instruments
related topicOffset Against Debts
related topicOriginal Issue Discount (OID) on Debt Instruments
related topicOverview: Mortgage Debt Forgiveness
related topicOverview: Mortgage Debt Forgiveness (Spanish version)
related topicProperty Subject to a Debt
related topicQualified Farm Debt
related topicQualified Principal Residence Debt
related topicRecovery of a Bad Debt
related topicRepayment of Canceled Debt
related topicSecured Debt
related topicStock for Debt Exchange
related topicStockholder Debt
related topicU.S. Obligations
related topicWhen a Debt Becomes Worthless