The loans are not considered taxable income so you do not need to include the 1099-C on your return.
The American Rescue Plan Act includes a provision temporarily modifying the tax treatment of forgiven or discharged student loan debt. Specifically, the law excludes from gross income any qualifying student loans that are discharged between Dec. 31, 2020, and Jan. 1, 2026. During this period, forgiven student loan debt won’t be subject to federal taxation.
How will a student loan payment count adjustment affect my taxes?
https://studentaid.gov/help-center/answers/article/will-idr-payment-count-adjustment-impact-taxes
https://turbotax.intuit.com/tax-tips/college-and-education/can-debt-forgiveness-cause-a-student-loan...
