Stage 4 of 4 · The Sale and What Follows
1099-C
The tax form a lender files when it cancels debt, reporting the forgiven amount to the borrower and the IRS.
- In plain English
- Forgiven debt can be taxable income. When a lender writes off a shortfall after a short sale, a deed in lieu or a foreclosure, it may issue this form for the cancelled amount.
- Example
- A lender forgives fifty thousand dollars on a short sale and reports it, so the seller sees it on next year's return.
- Why it matters
- Exclusions exist for a primary residence and for insolvency, but they must be claimed, so a surprise here is a surprise with a deadline.
- Remember it as
- Forgiven is not always free.
Where it lands in the timeline
Stage 4: The Sale and What Follows
The gavel falls in minutes, but the money, the move and even the tax bill keep arriving long after, so this phase covers what the sale leaves behind.