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Instructions form 1099 c 2017

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D. 9793 removes the rule that a deemed discharge of indebtedness for which a Form 1099-C must be filed occurs at the expiration of a 36-month nonpayment testing period. Reminder In addition to these specific instructions you should also use the 2017 General Instructions for Certain Information Returns. See part O in the 2017 General Instructions for Certain Information Returns for details. Exceptions. Until further guidance is issued no penalty will apply for failure to file Form 1099-C or prov ...

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