Deductions & credits

one form 982 is supposed to cover all discharged indebtedness and must be filed with your return.  only debt that has actually been discharged is listed which would mean the unpaid liabilities that haven't been discharged don't get entered. see a pro so your filing is done correctly.  generally, there are only two ways to get tax debt discharged - an offer in compromise or chapter 7 bankruptcy if certain rules are met.