Form 1099-C - Cancellation Of Debt - 2013 (Page 6 of 6) in pdf

Form 1099-C - Cancellation Of Debt - 2013 Page 6

Instructions for Creditor

General and specific form instructions are provided

File Copy A of this form with the IRS by February 28,

separately. You should use the 2013 General

2014. If you file electronically, the due date is March 31,

Instructions for Certain Information Returns and the

2014. To file electronically, you must have software that

2013 Instructions for Forms 1099-A and 1099-C to

generates a file according to the specifications in Pub.

complete Form 1099-C. A chart in the general

1220, Specifications for Filing Forms 1097, 1098, 1099,

instructions gives a quick guide to which form must be

3921, 3922, 5498, 8935, and W-2G Electronically. The

filed to report a particular payment. To order these

IRS does not provide a fill-in form option.

instructions and additional forms, go to

Need help? If you have questions about reporting on

IRS.gov/form1099c or call 1-800-TAX-FORM

Form 1099-C, call the information reporting customer

(1-800-829-3676).

service site toll free at 1-866-455-7438 or 304-263-8700

Caution: Because paper forms are scanned during

(not toll free). Persons with a hearing or speech

processing, you cannot file Forms 1096, 1097, 1098,

disability with access to TTY/TDD equipment can call

1099, 3921, 3922, or 5498 that you print from the IRS

304-579-4827 (not toll free). The hours of operation are

website.

Monday through Friday from 8:30 a.m. to 4:30 p.m.,

Eastern time.

Due dates. Furnish Copy B of this form to the debtor by

January 31, 2014.

Form 1099-C - Cancellation Of Debt - 2013 Page 6