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File Form 1099-C Online | Reporting Cancellation of Debt

Simplify your IRS Form 1099-C filing with our secure, cloud-based platform. Ensure compliance and avoid penalties when reporting cancellation of debt income.

E-file 1099-C Online
Form 1099-C

Understanding Form 1099-C?

IRS Form 1099 C is used by creditors to report debt cancellation of $600 and more. It is typically issued and submitted by a debt-cancelling entity, and Copy B is issued to the debtor.

The IRS treats debt cancellation as taxable income for debtors. So, it’s mandatory to submit a copy to the IRS.

1099-C Filing Deadlines

The IRS has a strict deadline for Form 1099-C. You must keep these deadlines in mind to avoid failure to file or late filing penalties:

Filing Type Deadline
Copy B to Participant February 02, 2026
IRS Paper Filing March 02, 2026
IRS Electronic Filing March 31, 2026

Schedule your 1099-C, 1099-MISC, 1099-NEC and other forms with E-File Workforce payroll to avoid deadline panic!

Who is Required to File 1099-C Form?

The legal requirement generally applies to Applicable Financial Entities. These include:

  • Financial Institution: Banks, credit unions, credit card issuers and financial lender companies like auto lenders and payday loan services. 
  • Government Agencies: Federal agencies, state and local government, and military departments. 
  • If an organization’s major business is lending money, they are required to file.
  • Specific Entities: Debt collection agencies and successor entities are also required to file debt forgiveness and cancellations. 

Note: For a small amount of money, there is no need to file form 1099 C. 

File 1099-C Form
1099-C Instructions

1099-C Instructions and Identifiable Event Codes

IRS mandates creditors to report why a debt was cancelled with specific codes on box 6 0f 1099-C form:

  • Code G: It means the creditor has officially stopped trying to collect debts. The main reason can be that too much time has passed, or the legal deadline to sue debtors has expired. 
  • Code F: Used if both parties agree on an amount lower than the actual loan amount. It shows the debtor has paid a portion of the balance, and the rest was forgiven.

How to File 1099-C Electronically with E-File Workforce Payroll

Filing with E-File Workforce Payroll is simpler than you think. Follow this four-step process:

  • Sign up or login to your E-File Workforce Payroll account.
  • Select filing year and form type from the left menu.
  • Input payers’ info and debt cancellation income details.
  • Review your application, schedule or submit. 

That’s all it takes to send your information returns to Federal Authorities.

E-File 1099-C

Have Questions?
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    FAQs

    Check your email for a digital copy from your creditor. Some might send a physical copy to your mailing address by early February as well. If you haven’t received any, try contacting your creditor’s customer support to get more details.

    Cancelled debt is a taxable income that can potentially increase your total taxes. However, there are some exceptions. If the debt was cleared in bankruptcy, you don’t have to pay taxes on it.

    Form 1099 A is used in case of foreclosure or repossession by a lender. On the other hand, Form 1099-C is utilized when the lender cancels the debt you owe.

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