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Instructions for Forms 1099-A and 1099-C (2004)
Section references are to the Internal Revenue Code unless otherwise noted.
2004
Table of Contents
Instructions for Forms 1099-A and 1099-C - Introductory Material
An Item To Note
Instructions for Forms 1099-A and 1099-C - Main Contents
Specific Instructions for Form 1099-A
Coordination With Form 1099-C
Property
Who Must File
Abandonment
Statements to Borrowers
Box 1. Date of Lender's Acquisition or Knowledge of Abandonment
Box 2. Balance of Principal Outstanding
Box 3. Reserved
Box 4. Fair Market Value (FMV) of Property
Box 5. Was Borrower Personally Liable for Repayment of the Debt
Box 6. Description of Property
Specific Instructions for Form 1099-C
Coordination With Form 1099-A
Who Must File
Debt Defined
When To File
When Is a Debt Canceled
Exceptions
Multiple Debtors
Recordkeeping
Requesting TINs
Statements to Debtors
Box 1. Date Canceled
Box 2. Amount of Debt Canceled
Box 3. Interest if Included in Box 2
Box 4. Reserved
Box 5. Debt Description
Box 6. Check for Bankruptcy
Box 7. Fair Market Value (FMV) of Property
Index
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