Insolvency Determination Worksheet Insolvency (Out of ...
agreed to take it as payment in full. In January 2013, John received a Form 1099-C from his credit card company reporting $5,000 in box 2 (the amount of debt canceled). John was solvent (assets greater than liabilities) immediately before the debt was canceled. John would include the entire $5,000 in income on Form 1040, line 21. ................
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