Form 1099-C - Cancellation Of Debt - 2012 (Page 6 of 6) in pdf

Form 1099-C - Cancellation Of Debt - 2012 Page 6

Instructions for Creditor

General and specific form instructions are provided as

generates a file according to the specifications in Pub.

separate products. The products you should use to

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

complete Form 1099-C are the 2012 General

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

Instructions for Certain Information Returns and the

does not provide a fill-in form option.

2012 Instructions for Forms 1099-A and 1099-C. A chart

Need help? If you have questions about reporting on

in the general instructions gives a quick guide to which

Form 1099-C, call the information reporting customer

form must be filed to report a particular payment. To

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

order these instructions and additional forms, visit

(not toll free). For TTY/TDD equipment, call

IRS.gov or call 1-800-TAX-FORM (1-800-829-3676).

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

Caution: Because paper forms are scanned during

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

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

Eastern time.

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

Future developments. The IRS has created a page on

website.

IRS.gov for information about Form 1099-C and its

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

instructions, at Information

January 31, 2013.

about any future developments affecting Form 1099-C

(such as legislation enacted after we release it) will be

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

posted on that page.

2013. If you file electronically, the due date is April 1,

2013. To file electronically, you must have software that

Form 1099-C - Cancellation Of Debt - 2012 Page 6