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The document FL-982 is a court order from the Superior Court of California regarding the service of legal documents to a respondent who cannot be located. It outlines procedures for serving documents either by publication in a newspaper or by posting at a designated location, including conditions under which each method is granted or denied. The document also provides instructions for completing the service process and filing necessary proofs with the court.

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What does service by publication mean?

The FL-165 Request to Enter Default form is used in California family law cases when one party seeks a court order to establish a parental relationship, and the other party has failed to respond to the initial petition within the legal timeframe.

Who must file form 982?

If you received Form 1099-C Cancellation of Debt and are eligible to exclude a canceled debt from your income because of any of the following, file Form 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) with your return.

What is form 982 exemption?

To claim a canceled debt amount should be excluded from gross income, the taxpayer needs to complete IRS Form 982 and attach the completed form to their return. Form 982 notifies the IRS of the amount of canceled debt that should be excluded from the gross income and under which exclusion.

What is an example of discharge of indebtedness?

The discharge of indebtedness, in whole or in part, may result in the realization of income. If, for example, an individual performs services for a creditor, who in consideration thereof cancels the debt, the debtor realizes income in the amount of the debt as compensation for his services.

How do I know if I qualify for insolvency?

A taxpayer is insolvent when his or her total liabilities exceed his or her total assets. The forgiven debt may be excluded as income under the insolvency exclusion. Normally, a taxpayer is not required to include forgiven debts in income to the extent that the taxpayer is insolvent.

fl 982 form

fl-980 fl-985 fl-115 Affidavit of publication California

What is a qualified principal residence indebtedness?

Qualified principal residence indebtedness includes: Any debt incurred in acquiring, constructing, or substantially improving a principal residence that is secured by the principal residence.