Statements (24)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:filingDeadline |
February 28 (to IRS, paper)
March 31 (to IRS, electronic) January 31 (to recipient) |
| gptkbp:fullName |
gptkb:Cancellation_of_Debt
|
| https://www.w3.org/2000/01/rdf-schema#label |
1099-C
|
| gptkbp:informationIncluded |
account number
creditor's name date of cancellation debtor's name amount of debt cancelled |
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:publicLawNumber |
gptkb:1099-C
|
| gptkbp:recipient |
taxpayer whose debt was cancelled
|
| gptkbp:relatedTo |
gptkb:Form_1040
gptkb:Form_1099_series |
| gptkbp:requires |
debt of $600 or more is cancelled
|
| gptkbp:taxImplication |
cancelled debt may be taxable income
|
| gptkbp:usedFor |
reporting cancelled debt
|
| gptkbp:usedIn |
gptkb:United_States
|
| gptkbp:website |
https://www.irs.gov/forms-pubs/about-form-1099-c
|
| gptkbp:bfsParent |
gptkb:Form_1099-C
gptkb:IRS_Form_1099-C |
| gptkbp:bfsLayer |
6
|