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Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment), is used to determine, under certain circumstances described in section 108, the amount of discharged indebtedness that can be excluded from gross income.

Information about Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment), including recent updates, related forms, and instructions on how to file. Form 982 is used to find the discharged indebtedness amount that can be excluded from gross income.

Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment), is used to determine, under certain circumstances described in section 108, the amount of discharged indebtedness that can be excluded from gross income.

Review a list of current tax year Free File Fillable Forms and their limitations.

Topic No. 432, Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt)

The Free File Alliance offers the most commonly filed forms and schedules for taxpayers. See a list of forms and schedules that all the companies offer.

Publication 908 covers the federal income tax aspects of bankruptcy. This publication explains the basic federal income tax aspects of bankruptcy.

Insolvency occurs when your liabilities exceed your assets. The forgiven debt may be excluded as income under the "insolvency" exclusion. Learn more.

Field directive on timber casualty losses (NRC)

IR-2024-133, May 6, 2024 ― The Internal Revenue Service today reminded the 1 million people who didn’t file their tax year 2020 returns they may be eligible for a refund if they file by the May 17 deadline.