Form 982 is used to determine, under certain circumstances described in section 108, the amount of discharged indebtedness that can be excluded from gross income. Current Revision Form 982 PDF Instructions for Form 982 (Print Version PDF) Recent Developments None at this time. Other Items You May Find Useful All Revisions for Form 982 About Publication 523, Selling Your Home About Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments Other Current Products Related About Form 3800, General Business Credit