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03/25/2010 05:47 PM

Canceled debt still taxable by IRS

By: News 8 Austin Staff

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Even if you've reached a debt agreement with your creditors, you may still owe Uncle Sam.

The economy has pushed millions of Americans to make deals to have their debt forgiven. During tax season, it's important to check if you owe taxes on any debt you may have had canceled.

The IRS considers canceled debt as taxable income. Creditors are responsible for issuing a 1099-C "cancelation of debt" form to file with your tax return.

"The typical rule of thumb is that while the debt may be forgiven by the creditor, it's not forgotten by the IRS,” credit counselor Sally Borie said.

Sally Borie
Sally Borie

According to Borie, anything over $600 may require a 1099–C form.

The IRS reports that the number of 1099-C forms nearly doubled from just under one million in 2003 to 1.9 million in 2008. This year, the IRS projects the number of 1099-C forms to be around 2.5 million.

There are some exceptions on what kind of cancelation of debt the IRS will tax. If you file for bankruptcy or are insolvent, typically you are exempt from income tax.

Due to emergency legislation in recent years, defaults on your principal home mortgage also may not be subject to taxation.