Mortgage Forgiveness Debt Relief Act and Debt Cancellation

READER QUESTION

My second mortgage was $72,000 and was renegotiated to $22,000. Do I pay taxes on the $50,000 difference?

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Bills.com Resident Expert
Dec 12, 2011
BILL'S ANSWER

Under federal law, a creditor is required to file a Form 1099C whenever it forgives or cancels a loan balance greater than $600. This may create a tax liability for the debtor because the canceled debt is considered "income" for tax purposes.

However, the Mortgage Forgiveness Debt Relief Act of 2007 provides tax relief for some mortgage loans forgiven in 2007 through 2012. See the IRS document "The Mortgage Forgiveness Debt Relief Act and Debt Cancellation" for more information.

In summary, the Mortgage Forgiveness Debt Relief Act of 2007 allows taxpayers to exclude income from the discharge of debt on their principal residence. It includes the cancellation of the complete debt, or if the mortgage terms were renegotiated. Up to $2 million of forgiven debt is eligible for this exclusion ($1 million if married filing separately). According to the IRS, the exclusion doesn't apply if the discharge is due to services performed for the lender or any other reason not directly related to a decline in the home's value or the taxpayer's financial condition.

The amount of debt forgiven must be reported on Form 982 and this form must be attached to the taxpayer's tax return.

Based on the facts you provided, you qualify for the Mortgage Forgiveness Debt Relief Act if the home is your principal residence and the reason for the renegotiation was either due to a decline in the property's value or because of a change in your financial condition. If so, be sure to report the canceled/forgiven amount on Form 982, and include that form with your 2009 income tax return.

I wish you the best of luck. I hope that the information I have provided helps you Find. Learn. Save.

Best,

Bill

www.Bills.com

Comments (3)


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Collin .
September 01, 2010
The act "The Mortgage Forgiveness Debt Relief Act and Debt Cancellation" is really a benefit giver. It allows one to write off the debts what a borrower owes and its also free from tax. Thanks Collin
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Bills.com
November 27, 2009
To see the IRS document "The Mortgage Forgiveness Debt Relief Act and Debt Cancellation" put your cursor over the phrase "The Mortgage Forgiveness Debt Relief Act and Debt Cancellation" and click once with your mouse button. The document will appear in your browser.
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Credit S.
November 26, 2009
Where i can see IRS document "The Mortgage Forgiveness Debt Relief Act and Debt Cancellation" ?
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